Who should form an LLC in Michigan?
Anyone who lives in Michigan or runs their business from there. If you form in another state but operate in Michigan, you will usually have to register there as a foreign LLC anyway, paying both states' fees. See home state or another state.
How do you form an LLC in Michigan, step by step?
Choose and check the name
Search the state's business records and include "LLC", "L.L.C." or "Limited Liability Company" in the name.
Appoint a registered agent
A person or company with a physical street address in Michigan. See what a registered agent is.
File the Articles of Organization
Online through the MiBusiness Registry, or by mail, with the $50 fee, using Form CSCL/CD-700. Expedited service is available for a fee.
Get an EIN and sign an operating agreement
The EIN is free from the IRS. See LLC operating agreement.
Register for state taxes
Sales tax and payroll as needed. Then note the first yearly filing date.
What does Michigan require every year?
An annual statement each year, $25, due by February 15. An LLC formed by September 30 files its first statement the following February 15; one formed after September 30 skips that date and files the February 15 after. LARA sends a reminder to the resident agent before the due date. Some sources cite a $50 penalty for a statement received after February 15, so check the amount shown when you file. An LLC that misses two consecutive years loses its good standing after notice; restoring it costs $50 plus each missed statement. Under current law the statement fee is due to fall to $15 after September 30, 2027.
For deadlines, fees and late penalties in detail, see Michigan LLC yearly filings.
What do the first two years cost?
| Item | Cost |
|---|---|
| Articles of Organization | $50 |
| First annual statement, the following February 15 | $25 |
Are annual statement letters from private companies genuine?
Often not. Michigan LLC owners commonly receive official-looking letters from private companies offering to file the annual statement for a much higher fee. Genuine notices come from LARA and point to michigan.gov. You can file the $25 statement yourself online.
Should you file it yourself or use a formation service?
Filing yourself costs only the state fee, and the Michigan filing is short enough for most owners to complete. A formation service saves time, can act as your registered agent and may send reminders for yearly filings, but compare total yearly costs: low headline prices are often paired with paid add-ons such as expedited filing, operating agreements or EIN applications, which you can do yourself free. Whichever you choose, keep the approved filing, the EIN letter and your operating agreement together. See how much an LLC costs.
Can a non-resident form an LLC in Michigan?
Yes. Michigan has no residency or citizenship requirement for an LLC's members or managers. You need a registered agent with a Michigan street address and an EIN; a foreign owner without a Social Security number applies for the EIN on Form SS-4. A single-member LLC owned by a foreign person files Form 5472 with a pro forma Form 1120 every year, even with no US income. See can a non-resident own a US LLC and annual filings for foreign-owned LLCs.
What happens if you miss a required report?
The state usually charges a late fee and marks the LLC as not in good standing, which can block a certificate of good standing, a bank account or a loan. If the filing stays overdue, the state can administratively dissolve the LLC, ending its liability protection and its claim to the name. Reinstatement means filing every missing report and paying the fees owed, so put the dates in your calendar. See reinstating a dissolved LLC.
Which Michigan taxes apply to an LLC?
Owners pay Michigan's flat individual income tax on their share of profit, and some cities, including Detroit, add a city income tax. The state sales tax is 6%, with no local sales taxes; register with the Michigan Department of Treasury if you sell taxable goods.
If you sell online, see Michigan sales tax for online sellers.
Federally, a Michigan LLC is taxed like any other LLC. See how LLCs are taxed. For a side-by-side view of state costs, see how much an LLC costs.
Want your Michigan LLC formed?
We file your Articles of Organization, arrange the registered agent and EIN, and keep track of every Michigan deadline for you.
Questions people ask
How much does it cost to form an LLC in Michigan?
$50 for the Articles of Organization.
When is the Michigan annual statement due?
By February 15 each year, for $25.
Do I file an annual statement if I formed my LLC in November?
Not the next February 15. An LLC formed after September 30 files its first statement the February 15 after that.
Who handles LLC filings in Michigan?
The Department of Licensing and Regulatory Affairs, LARA.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
- Michigan LARA Corporations Division: Frequently asked questions
- Michigan Department of Treasury: Taxes
- IRS: Get an employer identification number
- IRS: Employer identification number, including international applicants
Rules and fees change. If you are reading this long after October 1, 2026, confirm the figures with the source before you rely on them.
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This guide is general information. It is not tax or legal advice for your situation.