EstateRiskIQ

Risk Intelligence

MI risk areas

Michigan estate risk areas

These pages explain how default state rules in Michigan shape inheritance, probate, guardianship, taxes, and complexity. Start with the risk area that matches your biggest concern.

How to use this guide

  • Read the risk summaries to understand default outcomes.
  • Open a risk guide for state-specific details and sources.
  • Use this as education, not legal advice.

Intestacy risk

Michigan intestacy gives the surviving spouse a base dollar amount plus a fraction that varies with family structure, with the remainder passing to descendants or other heirs.

  • If there is no surviving descendant or parent, the spouse inherits the entire intestate estate.
  • If descendants or parents survive, the spouse receives a dollar amount plus one-half or three-fourths of the balance depending on the family mix.
  • The statutory dollar amounts are adjusted periodically for inflation.

View full guide

Probate risk

Michigan allows small-estate transfers by affidavit or court assignment when the estate is within the annually adjusted cap.

  • The small-estate cap for affidavits and assignments is $51,000 for 2025.
  • The cap is adjusted annually for inflation.
  • Small-estate procedures are tied to MCL 700.3982 and 700.3983.

View full guide

Tax exposure

Michigan does not impose a state estate tax or inheritance tax.

  • No Michigan estate tax.
  • No Michigan inheritance tax.
  • With no state death tax, tax exposure is primarily federal when the estate exceeds the federal exemption.

View full guide

Guardianship risk

Michigan courts can appoint guardians for minors on petition, and parental nominees generally have priority.

  • A parent may appoint a guardian by will or other signed writing, subject to court procedures.
  • A minor age 14 or older may petition for a guardian and may object to a parental appointment.
  • The court may appoint a guardian when statutory conditions are met and can prioritize a parental nominee who accepts.

View full guide

Complexity triggers

Michigan gives a surviving spouse an election against the will and provides a homestead allowance that takes priority over most claims.

  • A surviving spouse may elect to take a statutory share rather than accept the will’s terms.
  • The homestead allowance is payable to the spouse (or minor/dependent children) and has priority over most estate claims.

View full guide