Michigan Form PC 631, the Account of Fiduciary, Short Form, is the State Court Administrative Office (SCAO) form that personal representatives, conservators, and trustees file with the Michigan probate court to report every dollar that came into and left a fiduciary estate during an accounting period. Every fiduciary serving in a Michigan decedent estate, conservatorship, or supervised trust must file this form (or the long form PC 583/PC 584) under MCR 5.310 and MCR 5.409, and the document must be served on every interested person before the court will allow it.
Roughly 38,000 probate estates open in Michigan each year, and SCAO clerks report that more than one in three accountings filed by pro se fiduciaries get rejected on first submission, usually for math errors on the reconciliation line or missing schedules under MCL 700.3703. A rejected account does not just delay closing the estate. It can trigger a show-cause hearing, suspension of letters of authority, or even surcharge against the fiduciary’s bond.
- 📋 What PC 631 is, who must file it, and the revision date you should be using
- 🧾 Every line, box, and schedule of the form explained in plain English with sample entries
- 👨👩👧 Three full-walkthrough scenarios for a decedent estate, a conservatorship, and a trust
- ⏰ Deadlines, fees, service requirements, and the penalties for filing late or wrong
- ❓ Twelve field-level FAQs that answer the questions every fiduciary asks the clerk
What the Form Is and Who Must File It
Michigan Form PC 631 is the SCAO-approved short-form fiduciary account, currently published with a revision date of 3/24 at the top right corner of page 1, available on the Michigan Courts forms library. The form summarizes receipts, gains, losses, disbursements, distributions, and the property still on hand at the end of an accounting period. It is the short form because it lets the fiduciary attach Schedules A, B, and C as separate sheets rather than itemizing every transaction on the face of the form.
Every personal representative of a decedent estate under MCL 700.3703(4) must file an account at least once a year, on closing, on resignation, and on removal. Conservators of a minor or legally incapacitated adult must file under MCL 700.5418 on the anniversary of appointment, and trustees of a supervised trust file under MCL 700.7814 when the court orders supervision. Even unsupervised personal representatives in informal proceedings must keep an account ready in case any heir or creditor demands one.
Filers who manage estates with substantial assets, multiple beneficiaries, or active investment accounts may be steered toward the long-form PC 583 instead, but the short form covers the vast majority of small to mid-size estates. The fiduciary signs PC 631 under penalty of perjury, which means an inaccurate account is not just a paperwork problem. It is a sworn statement, and a knowingly false figure can support a petition for removal or a criminal referral.
Before You Start: Documents and Information You Need
Before you open PC 631, gather every record that touches the estate’s money. The form is essentially a math worksheet, and missing one bank statement can throw the reconciliation off by hundreds of dollars and force you to refile. The Michigan Probate Court self-help center recommends fiduciaries keep a single accordion folder per estate to make this step painless.
- Letters of Authority (PC 572 or PC 573) — proves you are the appointed fiduciary; without them the clerk will reject the account at intake.
- The Inventory (PC 577) you previously filed — the beginning balance on PC 631 must match the total on the inventory or the prior account.
- Every bank and brokerage statement covering the accounting period — these are the source documents for Schedules A, B, and C.
- Receipts for every disbursement over $50 — the court can demand to see them under MCR 5.310(C)(2)(c).
- The decedent’s final tax returns and any fiduciary 1041 — income reported here must match Schedule A.
- Closing statements from any real estate sale — these feed Schedule B as gains or losses.
- A list of every interested person with current addresses — required for the Proof of Service (PC 564).
- Your bond information — the form asks for the bond amount and surety, and a missing bond figure is one of the top three rejection reasons.
- The case number assigned by the probate court — written on every prior filing in the format 2025-123,456-DE.
- The accounting period start and end dates — these define the entire scope of the form.
If any one of these items is missing, stop and gather it before drafting the form. A fiduciary who guesses at numbers and fixes them later often discovers that later means a contested hearing where every guess gets read back to them under oath.
Where to Get the Form and How to Access It
The official, fillable PDF of PC 631 lives on the SCAO forms page under the Probate category. Always download a fresh copy for each accounting period because SCAO updates the form periodically and an outdated revision date will cause some county clerks to bounce the filing. The current revision is 3/24, printed in tiny type at the upper right of page 1.
Some county probate courts, including Wayne, Oakland, Macomb, and Kent, also post the form on their own court websites with county-specific cover sheets. The Wayne County Probate Court and the Oakland County Probate Court both require electronic filing through MiFILE for most attorney-filed accounts, while pro se fiduciaries may still drop paper at the counter. Check your specific court’s local administrative order before choosing a filing channel.
You can complete PC 631 in three ways. You can type directly into the fillable PDF using free Adobe Reader, you can print and complete it by hand in black ink, or you can use a probate software package such as EstateExec or Lackner 6-in-1, which exports a populated PC 631 automatically. Hand-completed forms are still accepted statewide, but typed forms reduce the rejection rate dramatically because clerks no longer have to decipher handwriting on dollar amounts.
Step-by-Step: How to Fill Out Michigan Form PC 631 Line by Line
The form is organized into a caption block, four numbered paragraphs (the body of the account), three schedules (A, B, and C), a fiduciary fee disclosure, the signature block, and a notice/proof of service. Every field below corresponds to an actual labeled box on the 3/24 revision of PC 631.
Caption: Court Name, County, and File No.
The top of page 1 carries the court caption. The first field asks you to write the name of the probate court (for example, PROBATE COURT, COUNTY OF KENT).
How to answer it. Type the county name in all capital letters in the COUNTY OF line, exactly matching the heading on your Letters of Authority. Then copy the FILE NO. from the upper right of any prior filing into the box labeled FILE NO.
Specific example entry. Linda Hernandez writes KENT on the county line and 2025-212,118-DE in the file number box.
Nuance or edge case. If the case has been transferred between counties, use the new county’s caption but keep the original file number — the clerk will assign a new local case number if needed.
Common mistake on this field and its consequence. Filers often use the circuit court caption instead of the probate court caption, which causes the clerk to reroute the filing and adds 7–10 days to processing.
Misconception. Many fiduciaries believe the file number changes with each accounting period; it does not. The file number is permanent for the life of the estate.
Caption: In the Matter of
This field identifies the estate, ward, or trust by name.
How to answer it. Write the full legal name as it appears on the Letters of Authority, followed by Estate, Conservatorship, or Trust as appropriate. Use the decedent’s name as it appeared on the death certificate, including any middle name.
Specific example entry. Marcus Bell enters ESTATE OF ROBERTA J. BELL, Deceased.
Nuance. If the ward in a conservatorship is a minor, use In the matter of [child’s name], a minor. For a trust, use the exact trust name from the trust instrument, including the date of the trust.
Common mistake. Filers often abbreviate the decedent’s name or drop Deceased, which can cause indexing errors so the clerk cannot find the prior inventory in the computer system.
Misconception. Some fiduciaries think Estate of is optional. It is not. SCAO indexing uses the Estate of prefix as a search key.
Item 1: Type of Account (Annual, Final, Interim)
Box 1 carries a row of check boxes for Annual, Final, Interim, and a number line that reads Account No. ____.
How to answer it. Check exactly one box. Mark Annual for a routine yearly accounting, Final when you are closing the estate, conservatorship, or trust, and Interim only when the court has ordered an out-of-cycle account. Then number the account sequentially: the first annual is 1, the second is 2, and so on.
Specific example entry. Janet Park checks Annual and writes 3 on the Account No. line because she is filing her third annual conservatorship account.
Nuance. If you are filing simultaneously with a final accounting and a petition to close, check both Final and the appropriate annual number. The court treats this as the last annual and the closing account.
Common mistake. Checking both Annual and Final on a non-closing account, which signals to the court you are ending the estate when you are not, and triggers a premature Petition for Complete Estate Settlement docket entry.
Misconception. Filers often think Interim is the same as Annual. It is not. Interim is reserved for court-ordered partial accountings.
Item 2: Accounting Period Dates
Item 2 reads Period of account: from ___ to ___.
How to answer it. Enter the from date as the day after the close of the previous accounting period, or as the date of appointment for the first account. Enter the to date as the last day of the period being reported, in MM/DD/YYYY format.
Specific example entry. Linda writes 03/15/2025 in the from box and 03/14/2026 in the to box for her first annual account.
Nuance. A final account ends on the date of the last distribution, not on the anniversary of appointment. If you distributed everything on June 12, the to date is 06/12/2026.
Common mistake. Leaving a one-day gap between accounting periods (for example, starting period 2 on the same day period 1 ended) double-counts a day of interest income and forces a corrected account.
Misconception. Many fiduciaries believe the period must always be exactly 12 months. It can be shorter when the estate closes early or when the court orders an interim account.
Item 3: Summary of Account (the Reconciliation Block)
Item 3 is the heart of the form. It contains six dollar-amount lines:
- 3a. Inventory value or balance from prior account
- 3b. Receipts (Schedule A)
- 3c. Gains on sales/other increases (Schedule B)
- 3d. Subtotal
- 3e. Disbursements, losses, distributions (Schedule C)
- 3f. Balance remaining
How to answer it. Pull line 3a from the PC 577 Inventory for the first account, or from line 3f of the immediately prior account thereafter. Add the totals from Schedules A and B to fill 3b and 3c, sum to 3d, subtract Schedule C to fill 3e, and write the difference on 3f. Use dollars and cents with two decimals.
Specific example entry. Marcus writes $184,322.10 on 3a, $3,512.04 on 3b, $0.00 on 3c, $187,834.14 on 3d, $12,488.77 on 3e, and $175,345.37 on 3f.
Nuance. If the estate received non-cash assets during the period (an in-kind stock transfer, for example), record the fair market value on the date of receipt, not the original cost basis.
Common mistake. Failing to carry forward line 3f from the prior account into 3a of the new account. This is the single most common rejection reason and produces a discrepancy that auditors flag immediately.
Misconception. Filers think small rounding errors are tolerated. They are not. The reconciliation must balance to the penny, or the clerk will return the form unfiled.
Item 4: Fiduciary Fees and Attorney Fees
Item 4 asks the fiduciary to disclose any compensation paid to the fiduciary or attorney during the period and to certify that the fees are reasonable under MCR 5.313.
How to answer it. Enter the dollar amount of fiduciary fees paid in the Fiduciary fees box, the dollar amount of attorney fees in the Attorney fees box, and write None on either line that does not apply. Attach a fee itemization showing date, hours, rate, and task description.
Specific example entry. Janet writes $1,800.00 for fiduciary fees and $0.00 for attorney fees.
Nuance. Fiduciary fees paid out of the estate count as disbursements on Schedule C and must be disclosed here separately. Do not double-count them; show them once on Schedule C and report them again on item 4 for transparency.
Common mistake. Reporting fees lump-sum without an itemization, which violates MCR 5.313 and gives interested persons grounds to object.
Misconception. Many fiduciaries think the statutory 5 percent fee is automatic. It is not. Michigan requires reasonable fees, and the court may reduce them.
Schedule A: Receipts
Schedule A lists every dollar that came into the estate during the period, other than the opening balance.
How to answer it. Create a five-column ledger: date, source, description, amount, and running total. Include interest, dividends, rental income, refunds, Social Security, pension payments, and proceeds from claims. Total the column and carry the figure to line 3b.
Specific example entry. Linda lists 04/02/2025 — Comerica Bank — Interest — $14.22; 05/15/2025 — Social Security Admin — Final benefit — $1,742.00; and so on, totaling $3,512.04.
Nuance. Insurance proceeds payable to the estate (not to a named beneficiary) belong on Schedule A. Proceeds payable directly to a named beneficiary do not pass through the estate and must not appear here.
Common mistake. Recording the gross sale price of an asset on Schedule A instead of on Schedule B. Sale proceeds belong on Schedule B as gains or losses, not on Schedule A.
Misconception. Filers think only cash counts. In-kind receipts (a stock transfer, a tax refund check) are also receipts and must be valued at fair market value on the date of receipt.
Schedule B: Gains and Losses on Sales and Other Changes
Schedule B reports the difference between the inventory value of an asset and its sale price, plus any other adjustments to asset values.
How to answer it. For each sold asset, list the date of sale, the asset, the inventory value, the sale price, and the gain or loss. Net the gains and losses; if the result is positive, carry it to line 3c. If negative, carry the absolute value to Schedule C as a loss.
Specific example entry. Marcus lists 07/10/2025 — 100 shares Ford Motor Co. — Inv. $1,050.00 — Sold $1,180.00 — Gain $130.00.
Nuance. A revaluation of an asset still held (a re-appraised house, for example) is not a Schedule B event unless the court ordered the revaluation. Only realized gains and losses belong here.
Common mistake. Reporting the gross sale price on Schedule B and forgetting to subtract the inventory value, which inflates line 3c and breaks the reconciliation.
Misconception. Filers often think capital gains tax owed reduces the gain. It does not. Schedule B reports the pre-tax gain. Tax paid is a Schedule C disbursement.
Schedule C: Disbursements, Losses, and Distributions
Schedule C lists every dollar that left the estate, including bills paid, taxes, fiduciary and attorney fees, and distributions to heirs or beneficiaries.
How to answer it. List each payment by date, payee, purpose, and amount. Subtotal each category (administration expenses, debts of decedent, taxes, distributions) and report the grand total on line 3e. Attach receipts or canceled-check images for any item the court may question.
Specific example entry. Linda lists 06/12/2025 — DTE Energy — Final utility — $87.45; 09/01/2025 — IRS — 2024 Form 1041 tax — $412.00; and 03/01/2026 — Carlos Hernandez (heir) — Partial distribution — $10,000.00.
Nuance. Distributions in kind (transferring a car or jewelry to an heir) belong on Schedule C at the inventory value, not at zero. Otherwise the estate appears to have unaccounted-for property.
Common mistake. Bundling several payments to one payee into a single line. Each payment must appear separately so interested persons can audit individual transactions.
Misconception. Filers think reimbursements to themselves do not need receipts. They do, and the court can disallow undocumented reimbursements under MCR 5.310(C)(2).
Bond and Sureties Statement
PC 631 includes a line that reads Bond filed: $, Surety: .
How to answer it. Enter the dollar amount of the bond on file with the court and the name of the surety company (for example, Western Surety Company). If the court waived bond, write None — bond waived by order dated MM/DD/YYYY.
Specific example entry. Janet writes $25,000.00 — Hartford Casualty Insurance Co.
Nuance. If the estate’s value has grown to exceed the bond, the court may require an increase. Note any increase order in the margin.
Common mistake. Leaving the line blank when bond was waived, which causes the clerk to assume the bond is missing and reject the filing.
Misconception. Filers think bond waived means no entry is needed. The form still requires affirmative confirmation.
Signature Block and Verification
The fiduciary signs under a verification clause that reads I declare under the penalties of perjury that this account has been examined by me and that its contents are true to the best of my information, knowledge, and belief.
How to answer it. Sign in blue or black ink on the signature line, print your name below, enter your address, telephone number, and email, and date the signature. Co-fiduciaries each sign on a separate line.
Specific example entry. Linda signs Linda M. Hernandez, prints her name, writes 2118 Maple St., Grand Rapids, MI 49503, and dates 04/01/2026.
Nuance. An attorney may not sign for the fiduciary. The fiduciary must personally sign even if the attorney prepared every figure.
Common mistake. Signing a photocopy and filing it. Many county clerks reject photocopied signatures and require a wet-ink original or a verified e-signature through MiFILE.
Misconception. Filers think the verification clause is boilerplate. It is not. It is a sworn statement and supports a perjury referral if any figure is knowingly false.
Notice of Hearing or Notice to Interested Persons
Attached to PC 631 is a notice page (often filed on Form PC 564) telling interested persons they have 28 days to object.
How to answer it. Either schedule a hearing and use a Notice of Hearing, or use the Notice to Interested Persons without a hearing if no objection is anticipated. Attach a Proof of Service signed by the person who served the notice.
Specific example entry. Marcus serves the notice by first-class mail on April 5, 2026 to all five trust beneficiaries and signs the proof of service.
Nuance. Service must be completed at least 14 days before the hearing date or before the deadline for objection.
Common mistake. Forgetting to serve a known creditor with an unpaid claim, which voids the protection of the account against that creditor.
Misconception. Filers think emailing the notice to family is enough. It is not, unless the recipient has filed a written consent to electronic service.
Three Filled-Out Examples Using Real Scenarios
The three scenarios below show how PC 631 looks completed for the most common fiduciary situations in Michigan. Each example is based on the 3/24 revision of the form.
Scenario 1: Linda — Small Decedent Estate, First Annual Account
Linda Hernandez is the daughter and personal representative of her late father’s $42,000 estate in Kent County. There is one heir (Linda’s brother Carlos), no creditor disputes, and a single Comerica checking account.
| Form Section | What Linda Enters |
|---|---|
| Court caption | PROBATE COURT, COUNTY OF KENT |
| File No. | 2025-212,118-DE |
| In the matter of | ESTATE OF RAMON HERNANDEZ, Deceased |
| Type of account / Account No. | Annual checked, 1 |
| Period | 03/15/2025 to 03/14/2026 |
| 3a Inventory or prior balance | $42,000.00 |
| 3b Receipts (Sched A) | $3,512.04 |
| 3e Disbursements (Sched C) | $15,488.77 |
| 3f Balance on hand | $30,023.27 |
| Fiduciary fees | $0.00 |
| Bond | None — waived by order 04/01/2025 |
| Signature | Linda M. Hernandez, 04/01/2026 |
Scenario 2: Marcus — Trustee of a Small Revocable Trust After Settlor’s Death
Marcus Bell is the successor trustee of his mother’s revocable trust, which became irrevocable at her death. The trust holds a brokerage account and a paid-off house, and he is filing a court-supervised account because one beneficiary requested supervision.
| Form Section | What Marcus Enters |
|---|---|
| Court caption | PROBATE COURT, COUNTY OF OAKLAND |
| File No. | 2025-401,776-TV |
| In the matter of | ROBERTA J. BELL REVOCABLE TRUST DATED 06/14/2010 |
| Type of account / Account No. | Annual checked, 1 |
| Period | 02/01/2025 to 01/31/2026 |
| 3a Prior balance | $184,322.10 |
| 3b Receipts (Sched A) | $3,512.04 |
| 3c Gains (Sched B) | $130.00 |
| 3e Disbursements (Sched C) | $12,488.77 |
| 3f Balance on hand | $175,475.37 |
| Fiduciary fees | $2,400.00 |
| Signature | Marcus T. Bell, 02/15/2026 |
Scenario 3: Janet — Conservator of a Protected Adult, Third Annual Account
Janet Park is the conservator for her aunt, who has dementia. The estate consists of a Social Security stream, a Vanguard IRA, and a small money-market account.
| Form Section | What Janet Enters |
|---|---|
| Court caption | PROBATE COURT, COUNTY OF WAYNE |
| File No. | 2023-844,221-CA |
| In the matter of | In the matter of MARGARET PARK, a legally incapacitated individual |
| Type of account / Account No. | Annual checked, 3 |
| Period | 01/01/2025 to 12/31/2025 |
| 3a Prior balance | $78,640.55 |
| 3b Receipts (Sched A) | $22,418.00 |
| 3e Disbursements (Sched C) | $31,002.18 |
| 3f Balance on hand | $70,056.37 |
| Fiduciary fees | $1,800.00 |
| Bond | $25,000.00 — Hartford Casualty Insurance Co. |
| Signature | Janet R. Park, 02/12/2026 |
How to File the Completed Form
Michigan offers three filing channels for PC 631, and which one you must use depends on whether you are represented by an attorney and which county your case is pending in. All three channels feed into the same probate case file once accepted.
Online via MiFILE. Most Michigan probate courts now accept (and many require) electronic filing through the MiFILE portal operated by the State Court Administrative Office. The envelope fee is typically $8.00 plus the local filing fee, which in many counties is $20.00 for a fiduciary account. Payment is by credit card or e-check. Processing time runs 1–3 business days, and your proof of filing is the MiFILE confirmation email with the time-stamped envelope number.
By mail. Pro se fiduciaries may still mail the original PC 631 with original signatures, the schedules, the proof of service, and a check for the filing fee payable to the County Probate Court. Use certified mail with return receipt as your proof of filing. Allow 7–14 days for processing. The mailing address is the probate court division of the county clerk’s office (for example, the Wayne County Probate Court at 1305 Coleman A. Young Municipal Center, Detroit, MI 48226).
In person. You can hand-deliver the original packet to the probate court clerk’s counter during business hours. Bring a duplicate copy to be time-stamped and returned to you as your proof of filing. Cash, check, or money order are accepted; credit cards are accepted in most counties but not all. Same-day intake; same-day stamped copy.
By fax. A small number of counties accept fax filing for accountings under a local administrative order. Call the clerk first because faxed filings are the exception, not the rule, and most counties refused fax filings after MiFILE went live.
What Happens After You File
Once the clerk accepts PC 631, the court dockets the account and the 28-day objection clock begins to run for every interested person who was served. If no one objects and the court does not flag a math problem, the judge enters an order allowing the account, which is your formal protection against later claims about the figures you reported.
If an interested person files a written objection under MCR 5.310(C)(3), the court schedules a hearing where you must produce the source documents that back up every line. Bring bank statements, canceled checks, receipts, and the inventory. The judge can allow the account, allow it in part, surcharge the fiduciary for any improper expenditure, or in serious cases remove the fiduciary under MCL 700.3611.
For a final account, the order allowing the account is also the order that discharges the fiduciary, releases the bond, and closes the estate. Once that order enters, the fiduciary’s authority ends. Cashing an estate check or paying a bill after discharge is unauthorized and can expose the former fiduciary to personal liability.
Mistakes to Avoid When Filling Out the Form
Most rejections of PC 631 come from a small list of recurring errors. Avoiding them moves the account through the clerk’s office in days instead of months.
- Failing to carry line 3f into the next 3a. The reconciliation breaks immediately and the clerk rejects the filing.
- Using the wrong revision date. A 2018 revision filed in 2026 will be returned for the current 3/24 form.
- Math errors on Schedules A, B, or C. Even one cent off and the totals do not match line 3.
- Bundling distributions to multiple heirs into one Schedule C line. Each beneficiary must be listed separately for audit.
- Skipping the bond field. Leaving it blank looks like a missing bond; write None — waived if applicable.
- Reporting in-kind receipts at zero. Stock transfers and physical assets must be valued at fair market value.
- Forgetting to attach the Proof of Service. Without it, the 28-day objection clock never starts.
- Filing without serving interested persons. Service is mandatory before filing under MCR 5.108.
- Photocopied signatures. Many counties require wet ink or a verified MiFILE e-signature.
- Inconsistent fee disclosure. Fees on Schedule C must equal fees on Item 4.
- Missing receipt itemization for the fiduciary fee. MCR 5.313 requires it.
- Wrong county caption. Filing the Wayne caption in Oakland County is an automatic rejection.
Do’s and Don’ts
A short list of high-leverage habits that separate clean filings from rejected ones.
- Do download a fresh PDF every time you file because SCAO updates it.
- Do balance the schedules to the penny before signing, because the clerk will not.
- Do keep a folder of source documents with every account you file, in case of objection.
- Do serve every interested person, including remote heirs, by first-class mail at minimum.
- Do file the proof of service the same day you file the account.
- Do number annual accounts sequentially across the entire life of the estate.
- Don’t sign the verification clause without reading every line; it is a sworn statement.
- Don’t mix accounting periods or overlap the to and from dates between accounts.
- Don’t combine attorney fees and fiduciary fees on the same Item 4 line.
- Don’t distribute the residue before the final account is allowed by the court.
- Don’t ignore a small math discrepancy hoping the clerk will not notice; the clerk will.
- Don’t assume a waived bond means you skip the bond field; affirmatively note the waiver.
Pros and Cons of Filing on Your Own vs. With Help
A fiduciary can file PC 631 without an attorney, but doing so trades cost savings for personal exposure to the verification clause. Below are the main considerations.
Pros of filing pro se.
- Saves $1,500 to $5,000 in legal fees per accounting period.
- Forces the fiduciary to learn the estate’s finances in detail.
- Faster turnaround when the estate is small and uncontested.
- Avoids the scheduling delays of attorney-driven calendars.
- Builds a record of personal involvement that beneficiaries often appreciate.
Cons of filing pro se.
- The fiduciary personally bears the perjury risk on every figure.
- Math and reconciliation errors are common and costly to fix.
- No professional reviewer catches missed receipts or improper fees.
- Service errors can void the account’s protective effect.
- Contested accounts almost always require attorney representation anyway, so early help can prevent later litigation.
FAQs
Do I have to file PC 631 if the estate is small?
Yes. Every personal representative, conservator, and supervised trustee in Michigan must file an account regardless of estate size, unless the court enters a written order excusing the requirement under MCR 5.310.
Can I use PC 631 instead of the long-form PC 583?
Yes. PC 631 is the short-form alternative and is acceptable for most estates as long as the schedules are attached and the reconciliation balances exactly.
Is the bond field required if my bond was waived?
Yes. You must write None — bond waived by order dated MM/DD/YYYY in the bond field. Leaving it blank is a top-three rejection reason.
Do I list each heir separately on Schedule C?
Yes. Each distribution to each beneficiary gets its own dated line so interested persons can audit who received what and when.
Can I sign the form electronically through MiFILE?
Yes. A verified MiFILE e-signature is accepted statewide for represented and pro se filers, but a paper filing still requires wet-ink signatures.
Does the inventory value on line 3a have to match the PC 577 exactly?
Yes. For the first account, line 3a must equal the PC 577 Inventory total to the penny, or the clerk will reject the filing.
Are fiduciary fees automatically 5 percent of the estate?
No. Michigan requires reasonable fees under MCR 5.313. The 5 percent rule of thumb is not a statutory entitlement and the court may reduce excessive fees.
Do I record a stock transfer at zero on Schedule A?
No. Record an in-kind receipt at fair market value on the date of receipt; recording it at zero understates the estate and breaks the reconciliation.
Can my attorney sign PC 631 for me?
No. The fiduciary must personally sign the verification, even when an attorney prepared every figure on the form.
Is filing PC 631 enough to close the estate?
No. A final PC 631 starts the closing process, but you also need an order allowing the account and either a sworn closing statement (PC 590) or a petition for complete estate settlement.
Do I need to serve a creditor whose claim is already paid?
Yes. Anyone who received a payment from the estate is an interested person for that account and must be served with the notice.
Can I correct a filed PC 631 with a handwritten note?
No. A filed account is corrected only by filing an Amended Account on a fresh PC 631 marked Amended and re-serving every interested person.
Related reading
- How to Fill Out Michigan Form PC 556 (w/Examples) + FAQs
- How to Fill Out Michigan Form PC 559 (w/Examples) + FAQs
- How to Fill Out Michigan Form PC 583 (w/Examples) + FAQs
- How to Fill Out Michigan Form PC 584 (w/Examples) + FAQs
- How to Fill Out Michigan Form PC 560 (w/Examples) + FAQs
- How to Fill Out Michigan Form PC 570 (w/Examples) + FAQs