How to Fill Out Michigan Form PC 598 (w/Examples) + FAQs

Michigan Form PC 598 is the Account of Fiduciary, Short Form that personal representatives, conservators, guardians of estates, and trustees file with their local Michigan probate court to show every dollar that came in, went out, and remains in the estate during a set accounting period. The form is approved by the State Court Administrative Office and is required under the Estates and Protected Individuals Code (EIPC) and the Michigan Court Rules.

Filing this account is not optional, and getting it wrong can cost you. The Michigan Courts publish thousands of probate accountings every year, and SCAO court performance data shows that probate accountings are among the most frequently rejected filings, with Michigan probate courts routinely returning forms for missing vouchers, math errors, or missing signatures. Always confirm the SCAO revision stamp in the lower-left corner of the form before you start so you do not file an outdated version pulled from an old folder or a third-party website.

Here is what this guide gives you:

• 📋 A plain-English walkthrough of every line and box on PC 598
• 🧾 A pre-filing checklist of documents and numbers to gather first
• 👨‍👩‍👧 Three full named-filer scenarios with sample entries
• 🏛️ Filing steps for paper, MiFILE e-filing, mail, and in-person delivery
• ⚠️ Mistakes, do’s and don’ts, and 12+ field-level FAQs

What Form PC 598 Is and Who Must File It

Michigan Form PC 598, Account of Fiduciary, Short Form, is the official SCAO form a fiduciary uses to report financial activity for an estate, conservatorship, guardianship of an estate, or trust. The form is anchored in the Estates and Protected Individuals Code (EPIC), specifically MCL 700.3703 for personal representatives, MCL 700.5418 for conservators, and MCL 700.7814 for trustees. Each statute requires the fiduciary to keep records and to render an account to interested persons and, when supervised, to the court.

The “short form” version is for accounts where the activity is simple enough to fit on a single summary sheet, with detailed schedules attached. A “long form” version, PC 583, is used when the court orders detailed schedules on the face of the account or when local court rules require it. Always check your county’s probate court instructions because some counties, like Oakland and Wayne, have local rules that flag when long form is required.

Who must file PC 598:

• Personal representatives in supervised administration, and any unsupervised PR whose interested persons request an account
• Conservators for minors and legally incapacitated individuals under MCR 5.409
• Guardians of the estate of a minor or adult with assets
• Trustees of a court-supervised trust or any trustee asked to account by a beneficiary

If you serve as a fiduciary and you skip the account, the court can suspend your letters of authority, surcharge you for losses, order you removed under MCR 5.310, and refer the matter for further action. The account also starts the clock for objections from interested persons, so filing on time protects you from later challenges.

Before You Start: Documents and Information You Need

Gather every paper, statement, and number before you open the form. PC 598 is a summary sheet, but the math behind it has to tie out to the penny, and the court can demand vouchers for any line. The Michigan Court Rules (Chapter 5) require the fiduciary to keep originals for the entire administration.

Pre-filing checklist (gather all of these before drafting):

• The original Letters of Authority (PC 572, PC 577, or PC 578), because the account must list the fiduciary exactly as named in the letters, and a name mismatch will trigger a clerk rejection.
• The prior inventory (PC 577) or the most recent prior account, because the beginning balance on PC 598 must match the ending balance of the prior period or the inventory’s total assets.
• Every bank, brokerage, and investment statement covering the accounting period, because the court can demand the statements as vouchers under MCR 5.310(C).
• Every receipt, canceled check, paid invoice, and disbursement voucher, because each disbursement line must be supported and missing vouchers can result in a personal surcharge against the fiduciary.
• A list of all income received, including interest, dividends, rent, Social Security, pension, and refunds, because under-reporting income looks like conversion and can cost you your bond.
• The estate or trust EIN and the protected person’s or decedent’s full legal name and case number, because the court routes filings by case number, and a wrong EIN can flag an IRS mismatch on the fiduciary income tax return.
• The current bond information from PC 568, because PC 598 asks you to confirm the bond is sufficient for assets on hand.
• Names and current addresses of every interested person, because you must serve a copy of the account using Proof of Service (PC 564), and bad addresses void service.
• The accounting period start and end dates, because Michigan annual accounts run from the anniversary of appointment, not the calendar year, and using the wrong period will reject the filing.
• The filing fee, currently $20 for an account of fiduciary in most Michigan probate courts, payable to the county probate court (verify with your local clerk).

If even one item above is missing, stop and gather it. Filing a half-supported account is a faster path to a hearing on your removal than filing a complete account a few days late.

Where to Get the Form and How to Access It

The only safe place to download Form PC 598 is the official SCAO forms library on the Michigan Courts website. Use the SCAO PC 598 PDF so you get the current revision with the correct check boxes and the right OCR layout. Third-party legal sites sometimes host outdated revisions, and clerks reject anything that does not show the current SCAO revision stamp.

You can also reach the form by browsing the SCAO Form Index and searching “PC 598.” The index lets you confirm the revision date in the lower-left corner of the form before you print or fill. As of this writing the form prints on a single legal-size sheet, two-sided, with summary lines on the front and certification, signature, and proof of service on the back.

For e-filing, the form is built into the MiFILE portal in counties that have adopted statewide e-filing. The portal uploads a fillable PDF, runs basic validation, and routes the filing to the assigned probate judge. Some counties still accept paper, and a handful of counties run their own legacy systems, so check your county’s probate court page before choosing a channel.

If you need help, the Michigan Legal Help site has a self-help tool that walks pro se filers through probate forms with plain-language prompts. The State Bar of Michigan and many county courts also publish probate handbooks that explain PC 598 line by line.

Step-by-Step: How to Fill Out Form PC 598 Line by Line

This section is the heart of the article. Every named field, box, and line on PC 598 gets its own subsection. Work top to bottom, front side first, then the back side. Use black ink if you fill the form by hand, or type into the fillable PDF and save a copy before you sign.

Caption: Court Name, County, and File No.

The top caption asks for the probate court county, the file number, and the court’s address. The court name and county must match the court that issued your letters of authority, and the file number is printed on every prior order in the case. Use exact county capitalization, like OAKLAND, because some clerks scan by county code.

How to answer it: write STATE OF MICHIGAN, [COUNTY] COUNTY PROBATE COURT, then enter the file number in the top-right box exactly as it appears on the letters, including any leading zeros and dashes. For example, Maria Lopez, conservator for her father, writes 2024-123,456-CA in the file number box for an Oakland County conservatorship.

Nuance or edge case: if the case has been transferred to another county under MCR 5.128, use the new county and the new file number, not the original. Filing under the old number sends the form to a closed file and delays processing for weeks.

Common mistake and consequence: writing the decedent’s old address instead of the current court’s address. The clerk rejects the filing because the caption does not match the docket, and you lose your filing date.

Misconception: filers think the file number changes once a year. It does not. The file number stays the same through the entire administration, even across multiple annual accounts.

Estate or Conservatorship Title

The form asks for the matter title, such as Estate of [Decedent] or Conservatorship of [Protected Person]. Use the legal name exactly as it appears on the letters of authority, including middle name or initial, suffix, and any aka listed.

How to answer it: type ESTATE OF JOHN A. SMITH, DECEASED for a decedent’s estate, or CONSERVATORSHIP OF EMMA R. CHEN, A MINOR for a minor’s conservatorship. Marcus Johnson, trustee of a court-supervised trust, writes THE JOHNSON FAMILY TRUST DATED 06/12/2014.

Nuance or edge case: if the protected person has changed names since the case opened, use the legal name on the letters and add also known as [new name] in parentheses. Do not just use the new name, because the clerk indexes by the original.

Common mistake and consequence: using a nickname or initials. The clerk rejects the filing for caption mismatch, which can push you past the 56-day filing window for conservators under MCR 5.409.

Misconception: that “Estate of” is interchangeable with “In re.” Michigan probate uses Estate of for decedents and Conservatorship of or Guardianship of for protected persons. Mixing them confuses interested persons and the court.

Box 1: Type of Account (Annual, Final, Interim)

Box 1 asks you to check whether this is an annual, final, or interim account. The check box you select determines how the court processes the filing and what discharge language applies.

How to answer it: check Annual for routine yearly accounts, Final when you are closing the matter and asking for discharge, and Interim for any account in between that is not on the annual cycle. Janet Park, a personal representative wrapping up after selling the decedent’s house, checks Final.

Nuance or edge case: in supervised administration of a decedent’s estate, your last account is always Final and must be paired with a Petition for Complete Estate Settlement (PC 593). Filing a final account without the petition leaves the estate open.

Common mistake and consequence: checking Annual when it is really the Final account. The court schedules the wrong hearing, you do not get discharged, and your bond keeps running.

Misconception: filers think Interim means voluntary. It is not. Any account that covers a period not aligned to the annual anniversary should be marked interim so the court knows the cycle is off-rhythm.

Box 2: Accounting Period (From and To Dates)

Box 2 asks for the From and To dates that this account covers. Michigan annual accounts run from the anniversary of appointment, not the calendar year, unless the court has set a different cycle.

How to answer it: enter dates in MM/DD/YYYY format. For example, Maria Lopez was appointed conservator on 03/14/2024, so her first annual account runs from 03/14/2024 to 03/13/2025.

Nuance or edge case: if you took office mid-period because of resignation or death of a prior fiduciary, the From date is the date your letters issued, not the start of the calendar year. Attach the order appointing you so the court can verify.

Common mistake and consequence: using 01/01 to 12/31 dates. The clerk rejects because the period does not match the anniversary, and the court may treat the next account as late under MCR 5.409.

Misconception: that you can choose any one-year window. You cannot. The court controls the cycle, and only a written order can change it.

Box 3: Beginning Balance (Total Assets at Start of Period)

Box 3 is the Total of all assets at the start of the accounting period. This number must match the ending balance of the prior account or, for a first account, the total on your inventory (PC 577).

How to answer it: copy the prior account’s Total assets remaining into Box 3, then attach the prior account’s last page or the inventory as proof. Marcus Johnson, trustee, writes $248,512.74 because his prior account ended at that figure.

Nuance or edge case: if the inventory was amended, use the latest amended inventory. Attach the amended PC 577 to avoid a tie-out question from the court.

Common mistake and consequence: rounding to the nearest dollar. PC 598 requires penny accuracy, and rounding creates a reconciliation gap that the judge will flag at the hearing.

Misconception: that Box 3 is the fair market value as of today. It is not. It is the value carried forward from the last filing.

Box 4: Income Received During Period

Box 4 totals all income received during the period: interest, dividends, rent, Social Security, pension, refunds, and any sale gain treated as income under the Michigan Principal and Income Act.

How to answer it: add every income item from your ledger and enter the total. Attach a schedule listing each item with date, source, and amount. Maria Lopez enters $31,420.00, the sum of her father’s Social Security and a small pension over twelve months.

Nuance or edge case: capital gains on sale of estate property are sometimes principal, not income, depending on the governing instrument. Misclassifying gain as income can shift distributions and trigger an objection.

Common mistake and consequence: leaving out small interest amounts. Bank interest of even a few dollars must be reported, because omitted income looks like concealment and the court can require a corrected account.

Misconception: that tax refunds are not income. Refunds tied to estate or trust taxes are receipts to the fiduciary and must be listed.

Box 5: Gains on Sales or Other Receipts

Box 5 captures gains on sales of assets and other receipts that are not income, like insurance proceeds or refunds of overpaid bills. Attach a schedule showing each receipt.

How to answer it: enter the sum of gains and other non-income receipts. Janet Park enters $12,300.00 for the gain on the sale of her late mother’s car above its inventory value.

Nuance or edge case: if you sold real estate, attach the closing statement (HUD-1 or ALTA) so the gain is traceable. Without the closing statement the court cannot verify the gain figure.

Common mistake and consequence: lumping gains into Box 4 income. The misclassification skews the principal and income split and can cause the wrong distribution to a life beneficiary versus remainder beneficiary.

Misconception: that other receipts includes loans you took out. It does not. Loans are not receipts; they are liabilities and must be disclosed separately.

Box 6: Total Receipts (Sum of Boxes 3, 4, and 5)

Box 6 is the arithmetic total of Box 3 plus Box 4 plus Box 5. This is the gross figure the fiduciary is responsible for during the period.

How to answer it: add the three boxes carefully and double-check on a calculator. Marcus Johnson enters $292,232.74 by adding $248,512.74 + $31,420.00 + $12,300.00 (substitute his actual figures).

Nuance or edge case: if the form is filed electronically through MiFILE, the fillable PDF auto-totals, but you should still verify the math because rounding errors can sneak in.

Common mistake and consequence: a $1 math error in Box 6. The court rejects the filing for non-tie-out, and you re-do every downstream box.

Misconception: that the court tolerates small math errors. It does not. Probate accounts must reconcile to the penny.

Box 7: Disbursements (Total Paid Out)

Box 7 totals every payment out during the period: bills, taxes, fiduciary fees, attorney fees, distributions, and any losses on sales. Attach a schedule that lists each disbursement with date, payee, purpose, and amount.

How to answer it: add every payment line and enter the total. Maria Lopez enters $28,940.00, including her father’s nursing home charges, utility bills, and a $1,200 conservator fee approved by the court.

Nuance or edge case: fiduciary and attorney fees require court approval in supervised matters under MCR 5.313 before payment. Paying fees without approval can lead to a surcharge ordering the fiduciary to repay the estate.

Common mistake and consequence: paying yourself before the court approves the fee. The court can order disgorgement and treat the unauthorized payment as a breach of fiduciary duty.

Misconception: that small disbursements (under $50) do not need vouchers. They do. The MCR 5.310 voucher rule does not have a de minimis exception.

Box 8: Distributions to Beneficiaries or Heirs

Box 8 lists distributions to heirs, devisees, or beneficiaries during the period. Attach receipts signed by each distributee on PC 588 or an equivalent receipt and release.

How to answer it: enter the total amount distributed. Janet Park, in her final account, enters $184,000.00, the residue she distributed equally to three siblings, and attaches three signed PC 588 receipts.

Nuance or edge case: an in-kind distribution (like transferring stock or a vehicle) is still a distribution and must be valued at fair market value on the date of transfer. Attach the appraisal or NADA value.

Common mistake and consequence: distributing before debts and taxes are paid. The PR can be personally liable to creditors under MCL 700.3805 priority rules if assets run short.

Misconception: that a partial distribution does not need a court receipt. In supervised matters, every distribution should have a signed receipt to discharge the fiduciary.

Box 9: Losses on Sales

Box 9 captures losses on the sale of any asset, calculated as inventory value (or carrying value) minus net sale proceeds. Attach the closing or sale documents.

How to answer it: enter the loss as a positive number in Box 9. Marcus Johnson enters $2,150.00 for a loss on the sale of an old truck below its inventoried value.

Nuance or edge case: a paper loss from a market drop on a stock you still hold is not a Box 9 item. Only realized losses on actual sales go here.

Common mistake and consequence: netting losses against gains and reporting only the difference. The court wants gross figures so it can audit each transaction.

Misconception: that loss must be approved in advance. Generally not, but a sale below appraised value should be explained in a footnote so the judge does not suspect self-dealing.

Box 10: Total Disbursements (Sum of Boxes 7, 8, and 9)

Box 10 sums every dollar that left the estate during the period. The total here gets subtracted from Box 6 to compute the ending balance.

How to answer it: add Boxes 7, 8, and 9 and enter the total. Maria Lopez enters $28,940.00 if she made no distributions and had no losses (Box 8 and Box 9 are zero).

Nuance or edge case: if you made any adjustments (like correcting a prior period error), disclose the adjustment as a footnote rather than burying it in Box 10. Buried adjustments look like cover-ups.

Common mistake and consequence: arithmetic mismatch between Box 10 and the supporting schedule. The court rejects, and you must refile.

Misconception: that Box 10 is the same as the bank account decrease. It is not, because asset transfers (like in-kind distributions) reduce assets without changing cash.

Box 11: Balance Remaining (Box 6 Minus Box 10)

Box 11 is the Total assets remaining at the end of the accounting period. This is the carry-forward figure for next year’s Box 3 and the number creditors and beneficiaries will scrutinize.

How to answer it: subtract Box 10 from Box 6 and enter the result. Marcus Johnson enters $285,032.74 if his receipts totaled $292,232.74 and disbursements totaled $7,200.

Nuance or edge case: Box 11 must equal the sum of every asset on the closing schedule (cash, securities, real estate, tangible personal property). If those tie out and Box 11 does not, you have a math problem.

Common mistake and consequence: forgetting that in-kind distributions reduce Box 11 even though no cash moved. Skipping that step inflates the ending balance and triggers a hearing.

Misconception: that Box 11 is cash on hand. It is total assets, including non-cash items.

Schedule of Assets on Hand (Required Attachment)

PC 598 requires an attached schedule of assets on hand listing every asset that makes up Box 11. This schedule is what the judge actually reads to decide if the bond is adequate.

How to answer it: list each asset with description, location (bank, brokerage, address for real estate), and value. Janet Park lists Comerica Checking #**1234, $14,200.00; 2018 Toyota Camry, VIN 4T1B…, $11,500.00.

Nuance or edge case: brokerage accounts must show holdings at fair market value as of the period end, not cost basis. Cost-basis schedules misstate the size of the estate.

Common mistake and consequence: listing only cash. Missing assets understate the estate and can support a fraud claim against the fiduciary.

Misconception: that the schedule can be a verbal description at the hearing. It cannot. It must be in writing and attached.

Bond Verification and Box for Sufficiency

PC 598 includes a check box or statement confirming the existing bond on file is sufficient for the assets on hand at period end.

How to answer it: compare Box 11 to the bond amount on PC 568. Check the box that confirms the bond is sufficient, or check the box that says it is insufficient and file a Bond/PC 568 update.

Nuance or edge case: some courts waive bond for nominated PRs but require bond for conservators of minors. Check the order setting bond before answering.

Common mistake and consequence: checking sufficient when the assets exceed bond. The court can suspend letters until you post additional bond, and any loss in the gap can fall on the fiduciary personally.

Misconception: that the surety automatically increases bond. It does not. The fiduciary must request and pay for the increase.

Fiduciary’s Certification, Signature, and Date

The certification block requires the fiduciary’s signature under penalty of perjury, the date signed, and the printed name and address. By signing, you swear the account is true and complete.

How to answer it: sign in blue or black ink, print your name, write the date in MM/DD/YYYY, and add your current address and phone. Co-fiduciaries each sign on separate lines.

Nuance or edge case: a fiduciary represented by counsel still signs personally. The attorney’s signature is on a separate appearance line and does not substitute for the fiduciary’s certification.

Common mistake and consequence: an unsigned account. The clerk rejects the filing on intake, and the deadline keeps running.

Misconception: that an electronic signature is not allowed. MiFILE accepts /s/ signatures for electronically filed accounts.

Proof of Service on Interested Persons

The back of PC 598 (or a separately filed PC 564) requires proof that you served the account on every interested person.

How to answer it: list every interested person with current address, the method of service (first-class mail or personal service), and the date served. Sign and date the proof.

Nuance or edge case: minor or incapacitated interested persons are served through their guardians ad litem or attorneys. Serving the minor directly is improper service.

Common mistake and consequence: serving an outdated address. Service is invalid, the hearing can be adjourned, and you risk paying additional notice costs personally.

Misconception: that email service alone is enough. Michigan probate generally requires mail or personal service unless the court has authorized email under MCR 2.107.

Three Filled-Out Examples Using Real Scenarios

Use the named-filer examples below to see how PC 598 looks once finished. Each scenario reflects a common Michigan filing pattern.

Scenario 1 — Maria Lopez, Conservator for Her Father (Oakland County)

Form Section	What Maria Enters
Court / File No.	OAKLAND COUNTY PROBATE COURT, File No. 2024-123,456-CA
Title	Conservatorship of Roberto Lopez, a Legally Incapacitated Individual
Box 1 — Type	Annual
Box 2 — Period	03/14/2024 to 03/13/2025
Box 3 — Beginning Balance	$162,400.00 (matches PC 577 inventory)
Box 4 — Income	$31,420.00 (Social Security + pension)
Box 7 — Disbursements	$28,940.00 (nursing home, utilities, $1,200 fee)
Box 11 — Ending Balance	$164,880.00
Bond Check Box	Sufficient — current bond $200,000
Signature	Maria Lopez, Conservator, signed 04/05/2025

Scenario 2 — Janet Park, Personal Representative Wrapping Up Her Mother’s Estate (Kent County)

Form Section	What Janet Enters
Court / File No.	KENT COUNTY PROBATE COURT, File No. 2024-987,654-DE
Title	Estate of Helen Park, Deceased
Box 1 — Type	Final
Box 2 — Period	06/01/2024 to 05/15/2025
Box 3 — Beginning Balance	$215,750.00
Box 5 — Other Receipts	$12,300.00 (gain on sale of vehicle)
Box 7 — Disbursements	$44,050.00 (debts, taxes, fees)
Box 8 — Distributions	$184,000.00 (residue to three siblings)
Box 11 — Ending Balance	$0.00
Attachments	PC 588 receipts from each sibling, PC 593 petition

Scenario 3 — Marcus Johnson, Trustee of a Court-Supervised Family Trust (Wayne County)

Form Section	What Marcus Enters
Court / File No.	WAYNE COUNTY PROBATE COURT, File No. 2023-456,789-TT
Title	The Johnson Family Trust dated 06/12/2014
Box 1 — Type	Annual
Box 2 — Period	07/01/2024 to 06/30/2025
Box 3 — Beginning Balance	$248,512.74
Box 4 — Income	$18,415.00 (rent + dividends)
Box 5 — Other Receipts	$0.00
Box 9 — Losses	$2,150.00 (truck sold below value)
Box 11 — Ending Balance	$259,777.74
Bond Check Box	Sufficient — bond waived per trust instrument

How to File the Completed Form

Michigan probate courts accept PC 598 through several channels, and you should pick the channel your county supports. Confirm the local rule on the county probate court page before you file.

• MiFILE e-filing. Upload the signed PDF through the MiFILE portal for counties on statewide e-filing. The filing fee is $20 plus a small e-file convenience fee, paid by credit card or eCheck. Processing usually takes 1–3 business days, and you receive an electronic stamped copy as proof of filing.
• In person at the probate court clerk’s window. Bring two paper copies, the original, and a check or cash for the $20 fee. The clerk stamps the original Filed and returns a stamped copy as your proof. Same-day filing date.
• By first-class mail. Mail the original, one extra copy with a self-addressed stamped envelope, and a check for $20 to the probate court address printed on the form. Use certified mail with return receipt for a paper trail. Processing 5–10 business days.
• By fax (limited counties only). A few rural counties still accept fax filings. Call the clerk first because most counties no longer take fax. If allowed, follow with the original and the fee.

Whatever channel you use, keep the stamped copy or the e-file confirmation in your fiduciary file. The court treats the stamped copy as definitive proof of filing date, which matters if the deadline is contested.

After filing, immediately serve a copy on every interested person and file the Proof of Service (PC 564) within seven days. Service must precede or accompany the filing for the court to set a hearing.

What Happens After You File

Once filed, the court dockets the account and the clerk reviews it for facial completeness. If something is missing, the clerk issues a deficiency notice and gives you a short window (often 14 days) to cure. Failing to cure can lead to dismissal of the account and an order to show cause under MCR 5.310.

If the account is in supervised administration or a conservatorship, the court schedules a hearing. The judge or register reviews the account, the schedules, and any objections from interested persons. If no one objects and the math ties, the judge enters an order allowing the account, which discharges the fiduciary for the covered period.

Interested persons have 28 days from service of the account to object under MCR 5.310(C). Objections must be in writing and identify the specific line or transaction in dispute. If an objection is filed, the court holds an evidentiary hearing where the fiduciary may have to produce vouchers, testimony, and explanations.

A final account, paired with a Petition for Complete Estate Settlement, closes the estate when allowed. The order discharges the fiduciary, releases the bond, and bars future claims from interested persons who were properly served.

Mistakes to Avoid When Filling Out the Form

• Filing an outdated revision of PC 598. The clerk rejects the filing and you lose your filing date.
• Math errors between Box 6 and Box 10. The judge will not allow an account that does not tie to the penny.
• Using the calendar year as the accounting period. The clerk rejects because the period must align with the appointment anniversary.
• Missing vouchers for disbursements. The court can order a personal surcharge for any disbursement you cannot prove.
• Paying yourself a fiduciary fee before court approval. The court can order disgorgement and find a breach of duty.
• Forgetting to attach the schedule of assets on hand. Without it, Box 11 is unverifiable and the account is incomplete.
• Serving the account on outdated addresses. Bad service voids the 28-day objection window and can require re-filing.
• Co-fiduciary missing a signature. An account signed by only one of two co-fiduciaries is invalid.
• Mislabeling a final account as annual. The court schedules the wrong hearing and you remain in office longer than needed.
• Listing income gross of withholding. Report gross income with withholding shown as a disbursement so the numbers tie out.
• Skipping bond verification. If assets exceed bond and you do not flag it, you can be personally liable for any loss.
• Distributing before paying creditors. The PR is personally liable to creditors with priority claims.

Do’s and Don’ts

Do’s

• Do confirm the SCAO revision date on your downloaded form before filling it out, because outdated forms get rejected on intake.
• Do reconcile Box 3 to the prior account or inventory before drafting anything else, because everything downstream depends on a correct beginning balance.
• Do attach detailed schedules for income, disbursements, and assets on hand, because the court treats unattached numbers as unsupported.
• Do keep originals of every voucher for the entire administration, because the court can demand them years later under MCR 5.310.
• Do serve every interested person at the address on file and file the PC 564 proof of service, because service starts the objection clock.
• Do request court approval of fees before paying them, because unauthorized fees lead to disgorgement orders.

Don’ts

• Don’t round to the nearest dollar, because penny accuracy is required and rounding creates reconciliation gaps.
• Don’t combine income and gains in one box, because principal-and-income classification controls distributions.
• Don’t sign the form before you have completed every line, because perjury liability attaches the moment you sign.
• Don’t file without the filing fee, because the clerk will not docket an unpaid filing.
• Don’t ignore a deficiency notice, because non-response can lead to suspension of letters.
• Don’t distribute before the court allows the final account, because premature distribution exposes you personally.

Pros and Cons of Filing on Your Own vs. With Help

Pros of filing pro se

• You save attorney and accountant fees, which can run $1,500–$5,000 per accounting period.
• You stay close to the numbers and learn the estate inside and out, which helps you spot errors fast.
• Filing the form is procedurally straightforward when assets are simple, like one bank account.
• You control the timing and avoid scheduling conflicts with outside professionals.
• Many counties offer self-help centers and the Michigan Legal Help site walks you through the steps.

Cons of filing pro se

• A single math error or missing voucher can trigger a hearing and personal surcharge.
• Tax classification (income vs. principal) is technical and easy to get wrong.
• You bear personal liability for breaches even if you acted in good faith.
• Interested persons sometimes hire counsel, and you face them alone in court.
• Complex estates with real estate, businesses, or contested heirs almost always need professional help.

FAQs

Is PC 598 the only Michigan probate accounting form?

No. Michigan also uses PC 583 (long form) and PC 584 schedules. Use PC 598 only when the short summary format is allowed by your court and case type.

Do I need to file PC 598 every year?

Yes. Conservators, guardians of the estate, and supervised personal representatives must file annually under MCR 5.409 or MCR 5.310 within 56 days after each anniversary of appointment.

Do I write the protected person’s maiden name or married name in the title?

Yes, use the legal name from the letters of authority, then add also known as [other name] if needed for clarity.

Is the $20 filing fee the same in every county?

No, most counties charge $20, but a few add local surcharges. Confirm with your county probate court clerk before sending payment.

Do I list Social Security as income on Box 4?

Yes, Social Security benefits received by a conservator for a protected adult are income receipts and must be reported on Box 4 with a supporting schedule.

Is bond automatically increased if assets grow?

No. The fiduciary must petition for an increase and post the new bond. Failing to increase bond when needed can suspend your letters.

Do I need court approval to pay attorney fees from estate funds?

Yes, in supervised administration. File a fee petition under MCR 5.313 and wait for the order before paying.

Is a typed signature enough on a paper-filed PC 598?

No. Paper filings need a wet ink signature. MiFILE accepts /s/ electronic signatures for e-filed forms.

Do I attach bank statements to the account?

No by default, but yes if the court or an interested person demands them under MCR 5.310(C). Always keep them ready to produce.

Is the beginning balance the inventory total or the prior account ending balance?

Yes to one of them. For a first account, use the inventory total. For later accounts, use the prior account’s ending balance.

Do I report unrealized stock gains as income?

No. Only realized gains from actual sales are reported. Unrealized fluctuations are reflected in the closing schedule of assets on hand at fair market value.

Is filing PC 598 enough to close the estate?

No. A final PC 598 must be paired with a Petition for Complete Estate Settlement (PC 593) and an order of discharge before the estate is closed.

Do co-conservators each have to sign?

Yes. Every appointed co-fiduciary must sign the certification, or the account is incomplete and will be rejected on intake.

Is the proof of service the same as the notice of hearing?

No. Proof of service shows you delivered the account; notice of hearing (PC 562) tells interested persons when the court will rule. Both are usually required.