Michigan Form PC 670 is the Inventory that every personal representative (PR) must file with the probate court to list, value, and disclose every asset the decedent owned at death, and it is the single document the court uses to calculate the statutory inventory fee under MCL 600.871. The current revision date printed in the bottom corner of the official SCAO PC 670 (Rev. 3/24) is the only version Michigan probate courts will accept today.
Filing late, undervaluing assets, or skipping the Inventory Fee Worksheet (PC 583) can trigger removal as PR, personal liability for unpaid fees, and even contempt under MCR 5.307. Roughly 38,000+ probate estates are opened in Michigan each year, and the State Court Administrative Office reports inventory-related deficiencies are among the top three reasons supervised estates stall past their statutory 91-day deadline.
Here is what you will learn:
- 📋 Exactly what each box, line, and signature block on PC 670 asks for, in plain English
- 💵 How to calculate the inventory fee using the companion PC 583 worksheet and avoid overpaying the court
- 🧾 Three full named-filer walkthroughs: a small spousal estate, a mid-size estate with a house, and a complex estate with a business
- ⚖️ Which assets belong on the inventory, which do not, and why jointly held property trips up most pro se PRs
- 🛡️ How to file by mail, in person, or through MiFILE e-filing, and what proof of filing to keep
What Form PC 670 Is and Who Must File It
PC 670, titled Inventory, is the SCAO-approved court form a personal representative uses to disclose every probate asset of a Michigan decedent, the fair market value of each asset at the date of death, and any liens or encumbrances against those assets. The form is filed in the probate division of the circuit court in the county where the estate was opened, and it is the legal trigger for the inventory fee the estate owes.
Every PR in a decedent estate — both informal and formal, supervised and unsupervised — must file PC 670 within 91 days after letters of authority are issued, under MCL 700.3706 and MCR 5.307(A). Conservators of protected individuals file the parallel form PC 674 instead, so do not confuse the two.
The receiving agency is the county probate court, not the Michigan Department of Treasury and not the Register of Deeds. The statute requiring it is the Estates and Protected Individuals Code (EPIC) at MCL 700.3706, and the deadline is fixed by court rule. Failure to file on time exposes the PR to suspension of letters of authority, removal, and personal surcharge for any loss to the estate.
A common misconception is that small estates skip the inventory. They do not. Even a $10,000 probate estate must file PC 670, although the inventory fee bottoms out at $5 plus 1% of value over $1,000 under MCL 600.871(1). The only true skip is the PC 556 Petition and Order for Assignment small-estate procedure, which is a different track entirely.
Before You Start: Documents and Information You Need
Pulling PC 670 together is far easier when every supporting document is gathered before you open the form. Michigan probate registers see roughly one in four pro se inventories returned for missing values, missing legal descriptions, or arithmetic errors that better preparation would have caught.
Use this pre-filing checklist — every item matters, and missing any one of them creates a specific downstream problem:
- 📑 Letters of Authority for Personal Representative (PC 572) — proves you have legal power to inventory; without them the court will not accept the filing.
- 🏛️ The decedent’s death certificate — anchors the date-of-death valuation, which is the controlling value for every asset on PC 670.
- 🏠 Most recent property tax statement and recorded deed for any real estate — gives you the legal description, parcel ID, and a defensible starting value.
- 🏦 Bank, brokerage, and retirement statements dated as close to the date of death as possible — financial institutions will issue date-of-death valuation letters on request, and you should ask in writing.
- 🚗 Vehicle titles and current Kelley Blue Book or NADA valuations — Michigan Secretary of State will ask for the inventory before retitling, so values must match.
- 💼 Business tax returns, K-1s, or buy-sell agreements for any closely held business interest — fair market value of a business cannot be guessed.
- 💍 Appraisals for jewelry, art, collectibles, firearms, or unique tangible items — a written appraisal protects the PR from later beneficiary disputes.
- 📜 Beneficiary designation forms for life insurance, IRAs, 401(k)s, and POD/TOD accounts — these prove which assets are non-probate and stay off the inventory.
- 🧾 Loan payoff statements for mortgages, HELOCs, and auto loans — the form requires liens and encumbrances to be disclosed and netted.
- 💳 A check or e-payment method for the inventory fee — the court will not docket the inventory until the fee is paid or formally deferred.
If any of these are missing, list a good-faith estimate on PC 670 and file an Amended Inventory later rather than missing the 91-day deadline.
Where to Get the Form and How to Access It
The only authoritative source for PC 670 is the State Court Administrative Office form library on Michigan Courts’ SCAO-approved forms page. Download the PC 670 PDF directly so you are working from the current 3/24 revision; older revisions are routinely rejected at intake.
You can also pick up a paper copy at the probate clerk’s window in your county courthouse, and many counties — Wayne, Oakland, Macomb, Kent, Washtenaw, and Genesee in particular — keep printed packets at self-help desks. Third-party PDFs from estate-planning blogs are not safe, because SCAO updates these forms periodically and a single missing line on an old version can void the filing.
The form is fillable directly in Adobe Acrobat or any modern PDF reader. Save it as a working draft, fill it digitally, then either print and sign in wet ink for paper filing or apply a MiFILE-compliant electronic signature for e-filing through the MiFILE portal. E-filing is mandatory in many Michigan probate courts under Administrative Order 2019-3, so check your county’s local rules before mailing paper.
A common misconception is that the court “has the form on file” once the estate is opened. It does not. The PR is responsible for downloading, completing, and submitting a fresh PC 670 every time, and a separate Amended Inventory on the same form is required whenever new assets are discovered.
Step-by-Step: How to Fill Out Michigan Form PC 670 Line by Line
PC 670 is a single page of caption fields, an asset listing grid, signature blocks, and a certificate of mailing on the back. Each section below maps to the exact field names printed on the official 3/24 revision, and every field gets the same six-element treatment: plain-English meaning, how to answer, an example, a nuance, a common mistake, and a misconception.
Caption: Approved, SCAO
This pre-printed banner at the top tells the court the form is the SCAO-approved version. You write nothing here, but you should verify the revision date — currently 3/24 — in the lower-left corner before filing.
How to answer it: leave it alone, but confirm you are not using a 2019, 2020, or 2022 version pulled from a third-party site. No entry is made in this banner.
A specific example: Maria Lopez downloads PC 670 from the SCAO page on the morning she begins the inventory and confirms the lower-left corner reads PC 670 (3/24).
The nuance: if the SCAO posts a new revision between the date you download and the date you file, the court will still accept the version current on the date of preparation, but only for a short transition window.
The common mistake: filing a 2020 PC 670 because it was bookmarked from a prior estate; the clerk rejects the filing and the 91-day clock keeps running.
The misconception: “Any PC 670 is fine — it’s the same form.” It is not; SCAO renumbers lines and adjusts the inventory fee instructions across revisions.
“STATE OF MICHIGAN, JUDICIAL CIRCUIT, COUNTY PROBATE”
This is the venue line that tells the court which probate court is hearing the estate. You enter the judicial circuit number and county name that opened the estate.
How to answer it: write the circuit number on the first blank (e.g., 3rd) and the county on the second blank (e.g., WAYNE) in all caps to match the court’s docket style.
A specific example: Marcus Reed, who opened his father’s estate in Oakland County, writes 6th in the circuit blank and OAKLAND in the county blank.
The nuance: probate is a division of the circuit court, but small counties consolidate dockets, so confirm the circuit number from your Letters of Authority (PC 572) rather than guessing.
The common mistake: writing the wrong circuit number; the filing is technically valid but the clerk may delay docketing while it routes internally.
The misconception: “Probate court has its own circuit.” It does not — probate is a division within the existing judicial circuit.
“FILE NO.”
This is the unique probate case number assigned when the estate was opened. Without it, the inventory cannot be matched to the file.
How to answer it: copy the file number exactly as it appears on your Letters of Authority, including hyphens and the -DE suffix that signals a decedent estate.
A specific example: Janet Park enters 2026-123456-DE in the FILE NO. field.
The nuance: if the estate was originally opened as a guardianship or conservatorship that converted to a decedent estate, use the current -DE number, not the prior -GA or -CA number.
The common mistake: dropping the -DE suffix; the filing routes to a non-decedent docket and is rejected.
The misconception: “The court will look it up by name.” It will not — without the file number, the inventory sits in an unmatched-documents queue.
“Estate of” (Decedent Name)
This identifies the decedent whose assets are being inventoried.
How to answer it: write the decedent’s full legal name as it appears on the death certificate, with no nicknames and no abbreviations.
A specific example: ROBERT JAMES LOPEZ — Maria writes her late father’s full legal name in all caps.
The nuance: if the decedent was known by an AKA used on bank or title documents, list the legal name on this line and disclose AKAs in the asset description rows where they appear on title.
The common mistake: writing Bob Lopez instead of Robert James Lopez; the inventory does not match the underlying probate caption and the clerk flags it.
The misconception: “The name on the will controls.” It does not — the death certificate name controls, and discrepancies are explained, not papered over.
“Date of death”
This anchors every valuation on the form, because Michigan inventories use date-of-death fair market value.
How to answer it: enter the exact date in MM/DD/YYYY format from the death certificate.
A specific example: 03/14/2026.
The nuance: when the decedent’s body was found later than death actually occurred, use the date the certificate lists as date of death, not date of discovery.
The common mistake: using the date the estate was opened; every value on the form then anchors to the wrong date and the inventory fee can be wrong by thousands.
The misconception: “I can use today’s value because the asset went up.” You cannot — only date-of-death value is allowed except where statute specifically permits an alternate valuation date.
“1. The estimated value of the property in this estate is:” (Real Property / Personal Property / Total)
This is the headline valuation block at the top of the form. It is split into real property, personal property, and total.
How to answer it: total each category from your detailed listing below, then sum the two for the grand total. Round to the nearest dollar; do not enter cents.
A specific example: Aisha Carter enters $0 for real property, $23,450 for personal property, and $23,450 for total because her late husband’s estate held only a checking account and a vehicle.
The nuance: jointly held property with right of survivorship is not probate property and does not appear here, even though many spouses assume it does.
The common mistake: including the $400,000 marital home held as tenants by the entirety in real property; the inventory fee balloons and must be refunded only by petition.
The misconception: “Everything the decedent owned goes here.” Only probate assets — assets that pass through the estate — go on PC 670.
Real Property Section: Description, Lien Amount, and Fair Market Value
This grid is where each parcel of Michigan or out-of-state real estate the decedent owned at death is listed individually.
How to answer it: enter the complete legal description (not the street address) from the recorded deed, the parcel identification number, the lien or mortgage payoff as of date of death, and the fair market value as of date of death.
A specific example: Marcus enters Lot 14, Pinecrest Subdivision No. 2, City of Royal Oak, Oakland County, Michigan, per plat recorded in Liber 88, Page 14, parcel 25-12-345-006, lien $112,300, FMV $310,000.
The nuance: out-of-state real property is listed but is not subject to the Michigan inventory fee under MCL 600.871(2); flag it clearly so the worksheet excludes it.
The common mistake: writing only the street address; the legal description is what the Register of Deeds and the court key off, and a street-address-only entry will be returned.
The misconception: “FMV is the SEV times two.” Taxable value and FMV are not the same; use a recent appraisal, comparative market analysis, or qualified Realtor’s letter.
Personal Property Section: Bank Accounts, Vehicles, Tangibles, and Securities
This grid is the longest part of PC 670 for most estates and lists every probate personal-property asset, line by line.
How to answer it: describe each asset with enough specificity that a stranger can identify it (institution name, last four digits of account, vehicle VIN’s last six characters, etc.), and enter the date-of-death value.
A specific example: Chase checking acct ending 4421 — $4,210.18; 2018 Toyota Camry, VIN ending 882341 — $14,200; Fidelity brokerage acct ending 7790 — $58,140.
The nuance: POD and TOD accounts, IRAs and 401(k)s with named beneficiaries, and life insurance with named beneficiaries are non-probate and do not appear here; listing them inflates the inventory fee unnecessarily.
The common mistake: lumping “household goods” as a single line with no value; the court will ask for either an itemized list or a reasonable estimated total such as $3,500 estimated household furnishings (no individual item over $500).
The misconception: “Jointly titled cars are mine automatically.” A vehicle titled jointly with rights of survivorship passes outside probate; one titled in the decedent’s name alone is a probate asset.
“2. Names and addresses of interested persons who have not been served with a copy of this inventory are:”
This block lists every interested person under MCR 5.125 who has not yet received a copy.
How to answer it: list the name and last known address of each unserved heir, devisee, or trust beneficiary; if all interested persons have been served, write None.
A specific example: Janet writes None — all interested persons served per attached Proof of Service.
The nuance: minor or legally incapacitated interested persons are served through their guardian, conservator, or guardian ad litem, and that fiduciary’s address goes here, not the minor’s.
The common mistake: forgetting a contingent residuary beneficiary; their post-filing objection can reopen the inventory and inventory fee calculation.
The misconception: “Heirs who disclaimed don’t count.” They do, until a written disclaimer compliant with MCL 700.2901 is on file.
Signature Block: Personal Representative
This is where the PR signs under penalty of contempt that the inventory is true and complete to the best of the PR’s knowledge.
How to answer it: sign in wet ink (or apply a MiFILE-compliant e-signature), print your name, enter the date, and provide the PR’s mailing address, phone, and bar number if an attorney is signing as PR.
A specific example: Maria Lopez, 1422 Oak St., Dearborn, MI 48124, (313) 555-0144, 04/22/2026.
The nuance: co-personal representatives both must sign unless the letters expressly authorize one to act alone.
The common mistake: signing on the attorney line instead of the PR line; the inventory is technically unsigned by the PR and is returned.
The misconception: “An electronic signature is not allowed in probate.” It is, when filed through MiFILE consistent with MCR 1.109(E).
Attorney Block (If Represented)
If an attorney represents the PR, the attorney’s name, P-number, firm, address, and phone go in this block.
How to answer it: enter the attorney’s full name, P-bar number, firm, address, phone, and email. If the PR is pro se, write Pro se across the block.
A specific example: Daniel Kim, P-72341, Kim & Associates PLLC, 200 N. Washington Sq., Lansing, MI 48933, (517) 555-0199, dkim@kimlawmi.com.
The nuance: a Michigan attorney’s P-number is mandatory; out-of-state attorneys must associate Michigan counsel under MCR 8.126.
The common mistake: leaving the P-number blank; the clerk cannot route the filing for service notifications.
The misconception: “If the PR signs, the attorney block can be skipped.” It cannot, because appearance and service rules track the attorney block.
Certificate of Mailing (Reverse Side)
The back of PC 670 contains a Certificate of Mailing confirming the PR sent a copy of the inventory to every interested person.
How to answer it: list each interested person’s name and address, the date of mailing, and sign the certificate with the same signature as on the front.
A specific example: Mailed to Carla Lopez, 88 Maple Ave., Toledo, OH 43604, on 04/22/2026 by first-class mail.
The nuance: e-service through MiFILE counts as service for parties registered for e-service; first-class mail still works for everyone else.
The common mistake: filing the inventory without service; the inventory is voidable and the PR can be ordered to refile and re-serve.
The misconception: “Service is the attorney’s job.” It is the PR’s legal duty under MCR 5.307; the attorney facilitates it.
Inventory Fee Worksheet (PC 583) — Required Companion
PC 670 does not calculate the fee on its face. The required companion is the Inventory Fee Worksheet (PC 583), which applies the MCL 600.871 fee schedule.
How to answer it: enter the gross probate value, subtract real-estate liens (Michigan real property only), and apply the fee tiers; pay the calculated fee with the inventory.
A specific example: an estate with $310,000 Michigan real property, $112,300 mortgage, and $80,000 personal property has a fee base of $277,700 and an inventory fee of $362.50 plus 0.1% of the excess over $200,000.
The nuance: out-of-state real property is excluded from the fee base; flag it clearly on PC 583 to avoid overpayment.
The common mistake: paying the fee on the gross value without subtracting Michigan real-property liens; estates routinely overpay by hundreds of dollars and recovery requires a separate petition.
The misconception: “The court calculates the fee.” It does not — the PR calculates and remits.
Three Filled-Out Examples Using Real Scenarios
The three named filers below show how PC 670 looks across the most common Michigan estate profiles. Each table uses the exact section names from the form.
Scenario 1: Aisha Carter — Small Spousal Estate (Wayne County)
Aisha is a 34-year-old surviving spouse in Detroit whose late husband owned only a checking account and a paid-off car in his sole name; the marital home and the joint savings passed by survivorship and stay off the form.
| Form Section | What Aisha Enters |
|---|---|
| Judicial circuit / county | 3rd / WAYNE |
| File no. | 2026-441002-DE |
| Estate of | DAVID MICHAEL CARTER |
| Date of death | 02/11/2026 |
| Real property total | $0 |
| Personal property total | $23,450 |
| Total estate | $23,450 |
| Personal property line 1 | Comerica checking acct ending 0918 — $9,250 |
| Personal property line 2 | 2019 Honda Civic, VIN ending 552010 — $14,200 |
| Interested persons not served | None — all served by first-class mail 04/02/2026 |
| Inventory fee (per PC 583) | $229.50 |
| PR signature line | Aisha Carter, 4421 Grand River Ave., Detroit, MI 48208, 04/02/2026 |
Scenario 2: Marcus Reed — Mid-Size Estate With a House (Oakland County)
Marcus is a 47-year-old adult son serving as PR for his father’s estate, which includes a Royal Oak home, a brokerage account, and a vehicle.
| Form Section | What Marcus Enters |
|---|---|
| Judicial circuit / county | 6th / OAKLAND |
| File no. | 2026-388210-DE |
| Estate of | RONALD JAMES REED |
| Date of death | 01/27/2026 |
| Real property description | Lot 14, Pinecrest Sub. No. 2, Royal Oak, Liber 88 Pg 14; PIN 25-12-345-006 |
| Real property lien | $112,300 |
| Real property FMV | $310,000 |
| Personal property line 1 | Fidelity brokerage acct ending 7790 — $58,140 |
| Personal property line 2 | 2018 Toyota Camry, VIN ending 882341 — $14,200 |
| Personal property line 3 | Estimated household furnishings — $3,500 |
| Total estate | $385,840 |
| Inventory fee (per PC 583) | $548.34 |
| PR signature line | Marcus Reed, 902 Linwood Ave., Royal Oak, MI 48067, 04/18/2026 |
Scenario 3: Janet Park — Complex Estate With a Business and Out-of-State Property (Kent County)
Janet is a 58-year-old PR-attorney handling her late mother’s estate, which includes a Grand Rapids duplex, a 25% LLC interest, and a Florida condo.
| Form Section | What Janet Enters |
|---|---|
| Judicial circuit / county | 17th / KENT |
| File no. | 2026-PE-117755-DE |
| Estate of | HELEN MARIE PARK |
| Date of death | 12/04/2025 |
| Michigan real property | Lot 7, Eastown Plat, Grand Rapids; PIN 41-14-22-008; FMV $290,000; lien $0 |
| Out-of-state real property (excluded from fee) | Unit 412, Surfside Condo, Sarasota FL; FMV $410,000 |
| Personal property line 1 | Mercantile Bank checking ending 2200 — $18,400 |
| Personal property line 2 | 25% membership interest, Park Family Holdings LLC, appraised $312,500 |
| Personal property line 3 | Jewelry, appraised by Smith & Co. 02/02/2026 — $22,800 |
| Total estate | $1,053,700 |
| Inventory fee base (Michigan only, per PC 583) | $643,700 |
| Inventory fee | $806.20 |
| PR signature line | Janet Park, P-58991, 600 Monroe Ave NW, Grand Rapids, MI 49503, 02/22/2026 |
Sprinkled throughout this article are five named filers — Maria Lopez, Aisha Carter, Marcus Reed, Janet Park, and Daniel Kim — each illustrating a different real-life PC 670 dynamic.
How to File the Completed Form
PC 670 can be filed by MiFILE e-filing, U.S. mail, or in-person at the probate clerk’s window. Most Michigan probate courts now require e-filing under Administrative Order 2019-3, so check your county before mailing paper.
MiFILE E-Filing
The portal is the MiFILE e-filing system, and registration is free for self-represented filers. Upload the signed PC 670, the PC 583 worksheet, and proof of service, then pay the inventory fee plus a small e-filing convenience fee by credit card or e-check. Processing is typically same-day to two business days, and the system returns a stamped copy as your proof of filing.
U.S. Mail
Mail to the probate division of the circuit court in the county where the estate was opened — for example, Wayne County Probate Court, 1305 Coleman A. Young Municipal Center, 2 Woodward Ave., Detroit, MI 48226. Include the signed PC 670, the PC 583, proof of service, and a check for the inventory fee payable to the county probate court. Add a self-addressed stamped envelope so the clerk returns a date-stamped copy to you, and use certified mail with return receipt for proof of mailing. Processing usually takes five to ten business days.
In Person
Walk the documents to the probate clerk’s window during business hours. Pay by cash, check, or card (county-dependent), and ask the clerk to conform-stamp an extra copy for your records. This is the fastest way to get a stamped copy and is often used when the 91-day deadline is hours away.
A common misconception is that the inventory fee can be paid later. It cannot — most courts will not docket the inventory until the fee posts, which can push the filing past the MCR 5.307 deadline.
What Happens After You File
Once PC 670 is docketed, the probate register reviews it for facial completeness, confirms the inventory fee posted, and sends a notice or stamped copy back through MiFILE or mail. In a supervised estate, the judge may set a status conference; in an unsupervised estate, no further action is required unless an interested person objects.
Interested persons have a right under MCR 5.310 to object to valuations or completeness, and the court can order a supplemental or amended inventory if assets are missing. The PR’s duty is continuing — newly discovered assets must be disclosed by amended PC 670 within a reasonable time, generally within 28 days of discovery.
The inventory also kicks off downstream filings, including the Notice of Continued Administration (PC 587) if the estate runs past one year, and the eventual Account of Fiduciary (PC 583/PC 584). A clean PC 670 makes every later filing easier; a sloppy one cascades into months of corrections.
A common misconception is that filing the inventory closes the estate. It does not — the inventory is a midstream disclosure, and closing requires a separate Sworn Statement to Close (PC 591) or formal closing petition.
Mistakes to Avoid When Filling Out the Form
Probate registers across Michigan see the same PC 670 errors over and over. Each mistake below is paired with its real consequence.
- Filing past the 91-day deadline. Letters of authority can be suspended under MCR 5.307, freezing your power to act.
- Listing non-probate assets. Including a TOD brokerage account or jointly held home inflates the inventory fee, which is hard to recover.
- Omitting jointly held property the decedent owned as tenants in common. Tenant-in-common shares are probate assets and must be inventoried.
- Using street addresses instead of legal descriptions. Real property entries are returned for re-filing.
- Skipping the PC 583 worksheet. The clerk has no way to verify the fee and the inventory sits in suspense.
- Estimating “household goods” as $0. The court rejects $0 placeholders; use a reasonable estimate.
- Forgetting out-of-state real property exclusion. Estates overpay the fee by hundreds or thousands of dollars.
- Missing the certificate of mailing. Service is the PR’s legal duty; missing it makes the inventory voidable.
- Wrong file number. The filing routes to an unmatched-documents queue and is treated as not filed.
- Stale revision of PC 670. A non-current form is rejected outright.
- Unsigned by a co-PR. Co-PRs must both sign unless letters authorize solo action.
- Cents instead of dollars. SCAO instructions say round to the nearest dollar; cents create math errors on PC 583.
Do’s and Don’ts
A short list of habits that separate clean filings from rejected ones.
- Do download a fresh PC 670 (3/24) for every estate, because SCAO updates the form periodically.
- Do request date-of-death valuation letters in writing from every bank and brokerage, because these letters are admissible proof of value.
- Do prepare the PC 583 worksheet at the same time as the inventory, because the fee posts with the filing.
- Do keep a conform-stamped copy for every interested person, because future objections turn on what was disclosed.
- Do e-file through MiFILE when your county allows it, because e-filing produces an instant proof-of-filing receipt.
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Do mark out-of-state real property clearly on PC 583, because it is excluded from the Michigan fee base.
-
Don’t include life insurance with named beneficiaries, because it is non-probate.
- Don’t wait for appraisals on every item before filing, because the 91-day deadline does not pause; file with good-faith estimates and amend.
- Don’t sign on behalf of a co-PR, because that is a forgery and grounds for removal.
- Don’t mail the original without certified-mail tracking, because lost filings are treated as never filed.
- Don’t assume the probate clerk will calculate the inventory fee, because it is the PR’s job.
- Don’t rely on Zillow as your sole valuation source, because courts expect a Realtor’s letter, CMA, or appraisal.
Pros and Cons of Filing on Your Own vs. With Help
Many Michigan PRs file PC 670 pro se and many hire counsel; both paths are legitimate, and the right choice depends on the estate’s complexity.
Pros of filing on your own:
- Saves attorney fees, which often run $250–$500 an hour in Michigan probate practice.
- Forces the PR to learn the assets, which speeds later accountings.
- MiFILE is built for self-represented filers and is genuinely usable.
- Most small estates (under $50,000 probate value) do not need legal help to file PC 670.
- Direct control of timing means no waiting on a law firm calendar.
Cons of filing on your own:
- Easy to misclassify joint and beneficiary-designated assets, inflating the inventory fee.
- Real estate legal descriptions are unfamiliar territory for non-lawyers.
- Closely held business valuations almost always require professional input.
- A single error can trigger removal, surcharge, or beneficiary litigation.
- The 91-day deadline punishes the learning curve.
A common misconception is that hiring an attorney shifts liability away from the PR. It does not — the PR signs PC 670 under penalty of contempt, and the PR remains personally responsible for accuracy regardless of who drafted the form.
FAQs
Do I have to file PC 670 if the estate is tiny?
Yes. Every supervised or unsupervised decedent estate must file PC 670 within 91 days of letters of authority; only the PC 556 small-estate assignment track skips it.
Can I file PC 670 electronically in any Michigan county?
Yes. MiFILE is available statewide for probate filings, and most counties now require e-filing under Administrative Order 2019-3.
Do I list the marital home owned jointly with my spouse on PC 670?
No. Property held as tenants by the entirety or joint tenants with rights of survivorship passes outside probate and stays off the inventory.
Is life insurance with a named beneficiary listed on PC 670?
No. Life insurance with a living named beneficiary is non-probate; only insurance payable to the estate goes on the form.
What date-of-value do I use in the personal property column?
Yes — use the date of death fair market value, not the value on the date you opened the estate or filed the inventory.
Do I include the decedent’s IRA on the inventory?
No. An IRA with a living designated beneficiary is non-probate; only an IRA with no beneficiary or one payable to the estate is listed.
Can I write only the street address in the real property description?
No. Use the full legal description from the recorded deed plus the parcel ID; street-address-only entries are rejected.
Do I need to attach an appraisal to PC 670?
No. Appraisals are not attached to the form, but you must keep them in your file because interested persons can request them under MCR 5.310.
Do co-personal representatives both sign in the PR signature block?
Yes. Both must sign unless the letters of authority expressly allow one to act alone.
Can I list “household goods — $0” on the personal property grid?
No. Use a reasonable estimated total such as $3,500 estimated household furnishings; $0 placeholders are rejected by most clerks.
Do I include out-of-state real property on PC 670?
Yes — list it for transparency, but exclude its value from the Michigan inventory fee base on PC 583 under MCL 600.871(2).
What if I miss an asset and find it after filing?
Yes — file an Amended Inventory on the same PC 670 form, mark it Amended, list the new asset, recalculate the fee on PC 583, and pay the difference.
Do I have to serve every heir even if they were already noticed when the estate was opened?
Yes. Service of the inventory is a separate duty under MCR 5.307; prior notice of estate opening does not satisfy it.
Can I deduct funeral expenses from the inventory value?
No. PC 670 reports gross probate value; debts and expenses are addressed in the later Account of Fiduciary, not on the inventory.
Related reading
- How to Fill Out Michigan Form PC 565 (w/Examples) + FAQs
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