Michigan is one of the cheaper states to start an LLC in: the Articles of Organization cost $50, and the yearly Annual Statement is just $25. The catch is the calendar. Every Annual Statement is due February 15, it can only be filed online now, and an LLC that falls behind loses its good standing. There is no separate annual franchise tax on LLCs, and LARA’s formation instructions include no newspaper publication step.
Michigan LLC at a glance
Fees and deadlines from official state sources| Formation document | Articles of Organization (Form CSCL/CD 700) |
|---|---|
| Filing fee | $50, nonrefundable |
| Processing / expedite | Standard processing time not published. Optional expedited service from $50 (24 hours) up to $1,000 (1 hour) |
| Annual report | Annual Statement, $25, due February 15 starting the year after formation |
| State LLC tax | No annual LLC franchise or minimum tax; regular income tax rules apply |
| Registered agent | Required (Michigan calls it a “resident agent”) |
| Newspaper publication | Not required |
| Where to file | MiBusiness Registry Portal |
Step 1Pick a name Michigan will accept
Your LLC’s name has to include “Limited Liability Company,” “L.L.C.” or “L.C.” It cannot contain “corporation,” “incorporated,” “corp.” or “inc.,” and it should not suggest that the business has a purpose other than the one in your Articles.
Look up existing names in the state’s Business Entity Search before you settle on one. If you need time before filing, you can reserve a name with Form 540 for $25. The reservation holds the name for 180 days.
Step 2Choose a resident agent and registered office
The Articles of Organization must name a resident agent and a registered office. The agent accepts lawsuits, notices and official mail for the company. Under LARA’s rules the agent can be:
- a Michigan resident (you can serve as your own agent),
- a Michigan corporation or a foreign corporation authorized to do business in Michigan, or
- a Michigan LLC or a foreign LLC authorized to do business in Michigan.
The registered office is the agent’s physical address in Michigan. It can be the same as your business address, but it does not have to be. The agent’s name goes on the public record.
Step 3File the Articles of Organization
The Articles are short. They ask for:
- the LLC’s name,
- its purpose (the standard wording covers any lawful activity an LLC may carry on under the Michigan Limited Liability Company Act),
- its duration, if it is not perpetual,
- the registered office address and resident agent’s name,
- any optional provisions, including a statement that managers rather than members will run the company, and
- the organizer’s signature.
You can file online through the MiBusiness Registry Portal, which requires a MiLogin for Business account, or send the paper form to LARA’s Corporations Division in Lansing by mail or in person. The fee is $50 either way. By mail, pay with a check or money order made out to the State of Michigan. In person, cards are also accepted.
The Articles take effect on the filing date unless you name a later date, which can be up to 90 days after LARA receives them. LARA does not publish a standard turnaround time. If you need the filing back fast, request expedited service with Form CSCL/CD 272. The fee is on top of the filing fee:
- 24-hour service for formation documents: $50
- Same-day service for formation documents (received by 1 p.m. Eastern): $100
- 2-hour service (received by 3 p.m. Eastern): $500
- 1-hour service (received by 4 p.m. Eastern): $1,000
Step 4Keep up with the Annual Statement
Every Michigan LLC files an Annual Statement, which confirms its resident agent and registered office. It costs $25 and is due February 15 each year, starting the year after you form the LLC. If you form your LLC after September 30, you skip the February 15 that comes right after formation and start the year after that. LARA opens online filing on October 15 each year.
Since June 2025, Annual Statements can only be filed online through the MiBusiness Registry Portal. LARA no longer accepts paper versions.
If you miss statements, your LLC falls out of good standing. LARA warns that after a two-year grace period, a missed filing can lead to dissolution or revocation, and you may lose the rights to your business name. To fix it, you file a Certificate of Restoration of Good Standing for $50 and pay $25 for each missed statement.
Step 5Finish setting up the business
- Operating agreement. Michigan does not ask you to file one, but a written agreement sets out ownership, management and what happens when a member leaves. It is worth having even for a single-member LLC.
- EIN. Get a free Employer Identification Number from the IRS. You will need it for banking, hiring and state tax registration.
- State tax accounts. If you will collect sales or use tax or withhold from employee pay, register through Michigan Treasury Online. Treasury says an online application can take up to 48 hours to process. If you have an EIN, it also becomes your Treasury account number.
- Local licenses. Check with your city or county, and with any state licensing board for your trade, about permits your business needs.
What a Michigan LLC costs
| Articles of Organization (one-time) | $50 |
|---|---|
| Name reservation (optional, one-time) | $25 |
| Expedited filing (optional, one-time) | $50 to $1,000 |
| Annual Statement (yearly) | $25 |
| Restoration if you fall behind | $50 plus each missed statement |
How Michigan compares
State filing fee to form an LLC, next to neighboring states. The national median is $100.
National median · Fees from each state's official sources; some states charge a different amount online or by mail. If you live and run your business in Michigan, forming your LLC in another state usually means also registering it here as a foreign LLC, so you pay both states' fees.
Michigan taxes and your LLC
Michigan does not charge LLCs a yearly franchise or privilege tax. How your LLC pays income tax depends on how it is classified for federal purposes:
- Multi-member LLCs taxed as partnerships, and LLCs taxed as S corporations, pass income through to their owners. They may choose to pay Michigan’s elective flow-through entity tax at the individual income tax rate. The choice is made by electronic payment through Michigan Treasury Online, covers that year and the next two, and cannot be revoked. Single-member LLCs that are disregarded for federal tax purposes cannot make this election.
- LLCs taxed as C corporations fall under Michigan’s Corporate Income Tax. Treasury says no return is required if apportioned gross receipts are below $350,000, or if the tax due is $100 or less.
File it yourself or use a formation service?
Michigan’s paperwork is simple enough that many owners file it themselves, and doing so costs only the $50 state fee. A paid formation service can handle the filing, act as your resident agent if you lack a Michigan address you want on the public record, and send reminders before each February deadline. Those conveniences cost extra. Compare what you would be paying for against what you can easily do yourself in the portal.
What changed recently
In June 2025, LARA replaced its old filing system with the MiBusiness Registry Portal. Filings and certificate orders now go through a MiLogin for Business account, Annual Statements must be filed online, and the old CID and PIN access method has ended. LARA did not announce any fee changes with the switch.
Michigan LLC FAQ
When is my first Annual Statement due?
On February 15 of the year after you form the LLC. If you formed it after September 30, your first statement is due on February 15 a year later.
Can I be my own resident agent?
Yes, if you are a Michigan resident. Your registered office must be a physical address in Michigan, and your name will appear on the public record.
Does Michigan require me to publish a notice in a newspaper?
No. LARA’s instructions for forming an LLC do not include any publication step; you file the Articles and you are done.
How fast will my Articles be approved?
LARA does not publish a standard processing time. If timing matters, you can pay for 24-hour, same-day, 2-hour or 1-hour service.
What if I forget the Annual Statement?
Your LLC will lose its good standing. You can restore it by filing a Certificate of Restoration and paying the missed statement fees, but a long lapse risks dissolution and the loss of your name.
Sources
- LARA: Articles of Organization, Form CSCL/CD 700 (PDF)
- LARA: Corporations Division filing fee schedule (PDF)
- LARA: Expedited Service Request, Form CSCL/CD 272 (PDF)
- LARA: Annual Reports and Annual Statements
- LARA: Restore my LLC
- LARA: Naming a Limited Liability Company
- LARA: Resident Agent and Registered Office
- LARA: Corporations Division Frequently Asked Questions
- LARA: Michigan launches new MiBusiness Registry Portal (June 30, 2025)
- LARA: MiBusiness Registry Portal
- LARA: Business Entity Search
- Michigan Attorney General: consumer alert on MiBusiness Registry Portal accounts (March 17, 2026)
- Michigan Legislature: MCL 450.4207, annual statement (PDF)
- Michigan Treasury: New Business Registration
- Michigan Treasury: Flow-Through Entity Tax FAQ
- Michigan Treasury: Corporate Income Tax FAQ
- IRS: Get an Employer Identification Number