Michigan LLC Filing Fees and Requirements

Filing fee: $50 (Articles of Organization, form CSCL/CD-700)

Processing time: Standard processing; same-day available for $100 additional fee

State agency: Michigan Department of Licensing and Regulatory Affairs (LARA)

Annual report due: February 15 each year; $25 filing fee

State tax rate: No state-level LLC franchise tax; Michigan income tax applies to members

Forming an LLC in Michigan requires filing Articles of Organization (form CSCL/CD-700) with the Michigan Department of Licensing and Regulatory Affairs (LARA) and paying a $50 state filing fee. After formation, Michigan LLCs must file an annual statement by February 15 each year for $25 and maintain a resident agent with a Michigan street address.

How much does it cost to form an LLC in Michigan?

The base cost to form a Michigan LLC is $50. That's the state filing fee for Articles of Organization submitted to LARA. Michigan's $50 formation fee is one of the lower state fees in the country, which makes it a relatively affordable state to get started in.

You can file online through LARA's MiBusiness Registry Portal or by mailing a paper form. If you need your LLC formed faster, Michigan offers expedited processing for an additional fee: 24-hour processing costs $50 extra, same-day processing costs $100 extra, 2-hour processing costs $500 extra, and 1-hour processing costs $1,000 extra.

Your Articles of Organization need to include your LLC name (with a required designator like LLC or Limited Liability Company), your registered agent's name and Michigan street address, and the organizer's signature. The name must be distinguishable from other registered businesses in Michigan.

Michigan annual statement requirements

Michigan LLCs must file an annual statement with LARA each year by February 15. The filing fee is $25. Online filing opens October 15, so you can file early and get it off your plate before the deadline.

One thing that catches people off guard: if your LLC was formed or qualified after September 30, you don't have to file an annual statement on the February 15 immediately following formation. Your first annual statement is due the February 15 after that.

Not filing on time can put your LLC out of good standing with the state. Mark February 15 on your calendar each year and file online to keep things current.

Registered agent requirement in Michigan

Michigan calls this role a resident agent rather than a registered agent, but the function is the same: your LLC must designate someone to receive legal documents and official state correspondence on its behalf. The resident agent must have a physical Michigan street address — a P.O. box won't work.

You can serve as your own resident agent if you're a Michigan resident and available at the registered address during normal business hours. A Michigan corporation or a foreign corporation authorized to do business in Michigan can also serve as your resident agent. Many business owners use a professional registered agent service to keep their personal address off public records.

Employer Identification Number

Every Michigan LLC needs an Employer Identification Number (EIN) from the IRS. You'll use it to open a business bank account, file federal and state taxes, and pay employees if you have them. The IRS issues EINs at no cost — you can apply online at irs.gov/ein and get your number the same day.

You can use your Social Security number instead for a single-member LLC with no employees. But an EIN keeps your personal number off business documents and is worth getting regardless.

Foreign LLC registration in Michigan

If your LLC is formed in another state but you want to do business in Michigan, you need to register as a foreign LLC with LARA. Michigan has a separate Articles of Organization form for foreign LLC registration. The filing fee and requirements differ from domestic formation, so check LARA's current fee schedule before filing.

A foreign LLC registered in Michigan must also maintain a resident agent with a Michigan street address, the same as a domestic LLC.

Michigan business licenses and permits

Michigan doesn't issue a single general business license. Instead, the licenses and permits your LLC needs depend on your industry, your location, and the type of work you do. Some businesses need state-level professional licenses; others need local permits from their city or county.

Check with your local municipality and any relevant state licensing boards for your industry. The Michigan LARA website is a good starting point for state-level professional and occupational licenses. A tax professional or attorney can help you figure out what applies to your specific business.

Operating agreement

Michigan doesn't require an LLC to have an operating agreement, but having one is worth the effort. An operating agreement sets out how your business runs: how decisions get made, how profits and losses are divided, what happens if a member leaves, and how the business can be dissolved.

Without one, Michigan's default LLC statutes govern your business — and those defaults may not match what you actually want. For multi-member LLCs especially, a written operating agreement prevents disputes before they start.

Other fees and optional services

Beyond the $50 formation fee and $25 annual statement, a few other costs may come up depending on your situation.

• Name reservation: $25 to reserve your LLC name before filing. This is optional and separate from the formation filing.
• Expedited processing: $50 for 24-hour, $100 for same-day, $500 for 2-hour, or $1,000 for 1-hour turnaround on formation documents.
• Registered agent service: if you use a professional resident agent service, expect an annual fee. This keeps your personal address off public state records.
• Professional service LLC: Michigan has a separate Articles of Organization form for professional service LLCs, which may have different requirements.