Michigan LLC annual report and yearly fees: what is due and when

What does a Michigan LLC have to file each year?

For forming the LLC in the first place, see how to form an LLC in Michigan.

When is it due?

By February 15 each year. An LLC formed by September 30 files its first statement on the following February 15; one formed after September 30 skips that date and files on the February 15 after. An LLC formed in November 2026 first files by February 15, 2028. LARA sends a reminder to the resident agent about three months before.

How much does it cost?

$25 a year. Under current law the fee is due to fall to $15 for statements after September 30, 2027. Some sources cite a $50 penalty for a statement received after February 15, so check the amount shown when you file. Professional LLCs file a combined annual statement and report at a higher fee.

How do you file it?

1. Log in to the MiBusiness Registry

   LARA's online filing portal.

2. Find the LLC

   By name or identification number.

3. Confirm or update details

   Registered office and resident agent.

4. Pay $25 by February 15

   By card, and keep the confirmation.

What information do you need?

The annual statement usually confirms or updates the LLC's principal office and mailing addresses, its registered agent and registered office, the names and addresses of its members or managers, and an email address for state notices. Have the LLC's Michigan entity or file number ready; it appears on the formation approval and in the state's business search. Changing the LLC's name or management structure needs a separate amendment, not the report.

What happens if you file late or not at all?

A Michigan LLC is not dissolved for missing annual statements. If it fails to file for two consecutive years, LARA sends notice, and if it still does not file within 60 days, the LLC is no longer in good standing. It cannot then obtain a certificate of good standing, loses exclusive rights to its name, and generally cannot file other documents until restored.

How do you restore a dissolved LLC?

An LLC that has lost good standing files a Certificate of Restoration of Good Standing, Form CSCL/CD-770, for $50, together with every missed $25 statement, and a new name if its old one has been taken. Two missed years typically cost $100 to put right. See reinstating a dissolved LLC.

What else does a Michigan LLC pay each year?

Owners pay Michigan's flat income tax on their share of profit, and residents of Detroit and some other cities also pay city income tax. LLCs selling taxable goods file sales tax returns with the Department of Treasury, and employers file withholding and unemployment returns.

What does a typical year look like?

Is anything different for foreign owners?

No. A Michigan LLC owned by someone outside the US files the same annual statement in the same way, usually online with a card. Make sure the registered agent forwards state notices promptly, since that is where reminders and penalty notices go. Separately, a single-member LLC owned by a foreign person must file Form 5472 with a pro forma Form 1120 with the IRS every year; that federal filing is unrelated to the state report and carries a $25,000 penalty if missed. See annual filings for foreign-owned LLCs.

How do you avoid missing it?

Put the due date in a calendar with a reminder a month ahead, keep the email address on the state's records current, and file as soon as the filing window opens. Registered agent services usually send reminders too. Be wary of official-looking letters from private companies offering to file for a much higher fee: genuine notices come from the Michigan Department of Licensing and Regulatory Affairs, LARA, and you can always file directly. See business tax deadlines.

This guide is general information. It is not tax or legal advice for your situation.