Does a Michigan LLC file an annual report?

Yes. Michigan LLCs file an annual statement (Form CSCL/CD-2700) with a $25 fee by February 15 each year. An LLC formed after September 30 is not required to file the following February 15.

How to Form an LLC in Michigan: Steps & Cost (2026)

Fact-checked by the LegalGlass editorial team against primary sources · Published Aug 6, 2026 · Last updated Aug 6, 2026

You form a Michigan LLC by filing the Articles of Organization (Form CSCL/CD-700) with the Department of Licensing and Regulatory Affairs (LARA) and paying the $50 filing fee. File it online through the Corporations Online Filing System, or by mail. You must appoint a Michigan resident agent, and each year you file a $25 annual statement (Form CSCL/CD-2700) by February 15.

Quick Answer

Form: Form CSCL/CD-700, Articles of Organization (domestic LLC)
Filing fee: $50 (2026), to LARA Corporations Division
Agency: LARA, Corporations Division - file online via COFS
Resident agent: Required - a Michigan resident or authorized entity with a Michigan address
Ongoing: Annual statement (Form CSCL/CD-2700), $25, due February 15
State income tax: Pass-through by default; individual rate 4.25% (2026)

Michigan Agency and Form: LARA, Form CSCL/CD-700

A Michigan LLC is created by filing Articles of Organization with the Corporations, Securities & Commercial Licensing Bureau (CSCL) inside the Department of Licensing and Regulatory Affairs (LARA). The correct document for a domestic limited liability company is Form CSCL/CD-700. Filing this form - and LARA's acceptance of it - is the legal act that brings the LLC into existence under the Michigan Limited Liability Company Act, Act 23 of 1993.

Form CSCL/CD-700 asks for the LLC's name, the purpose, the duration if not perpetual, and the name and address of the resident agent and registered office. The name must contain an LLC designator (such as "LLC," "L.L.C.," "limited liability company," or "limited company") and be distinguishable from names already on file with LARA. You can search existing names in the LARA business entity search and file through the Corporations Online Filing System (COFS), which is the fastest route; mail filing is also accepted. This guide covers the Michigan process; for the national overview see how to form an LLC and the definition of an LLC.

How to Form a Michigan LLC, Step by Step

Forming a Michigan LLC is a five-step process centered on Form CSCL/CD-700. Each step below maps to a requirement of the Michigan Limited Liability Company Act or a federal tax rule.

Choose and check your LLC name. Select a name that includes an LLC designator and is distinguishable from names already registered with LARA. Verify availability in the LARA business entity search. If you are not ready to file, you may reserve the name for six months by filing Form CSCL/CD-540 with a $25 fee. Confirm the name also does not infringe a federal trademark.
Appoint a Michigan resident agent. Every Michigan LLC must designate a resident agent with a physical Michigan street address (the registered office). The agent may be an individual Michigan resident or a qualified entity, and receives service of process and official notices.
File the Articles of Organization (Form CSCL/CD-700). Submit Form CSCL/CD-700 to LARA and pay the $50 filing fee. File online through the Corporations Online Filing System for the quickest turnaround, or send the form by mail. Once LARA accepts it, your LLC legally exists.
Adopt an operating agreement. Michigan does not file or require you to submit an operating agreement, but one is strongly recommended to set ownership percentages, management structure, voting, and profit distribution among the members.
Get an EIN and register for Michigan taxes. Apply for a free federal EIN from the IRS, then register for Michigan taxes on Form 518 or through Michigan Treasury Online if you sell taxable goods, hire employees, or owe sales, use, or withholding tax.

After these steps, open a business bank account (banks generally ask for the filed Articles of Organization and the EIN) and keep your resident agent and annual statement current every year.

Michigan LLC Filing Fees (2026)

The core cost of a Michigan LLC is the $50 Articles of Organization fee. The table below lists the state fees most new LLCs encounter, each verified against the LARA fee schedule. Amounts are effective for 2026 and are set by the state, not by any filing service.

Item	Form	Fee (2026)	Agency
Articles of Organization (create the LLC)	Form CSCL/CD-700	$50	LARA
Name reservation (6 months)	Form CSCL/CD-540	$25	LARA
Change of registered office / resident agent	Certificate of change	$5	LARA
Annual statement	Form CSCL/CD-2700	$25	LARA
Expedited review (24-hour / same-day)	Form CSCL/CD-272	$50 / $100	LARA
Federal EIN	IRS Form SS-4	$0 (free)	IRS

Faster expedited tiers are also available: $500 for two-hour and $1,000 for one-hour review, on top of the regular fee. See Michigan LLC cost and the national how much an LLC costs for a full breakdown.

Michigan Resident Agent Requirement

A Michigan resident agent is the person or entity your LLC designates to receive service of process, tax notices, and official state correspondence. The Michigan Limited Liability Company Act, at MCL 450.4207, requires every domestic and foreign LLC authorized to transact business in Michigan to continuously maintain a resident agent and a registered office in the state. You name the initial agent directly on Form CSCL/CD-700.

The agent must be either an individual who is a Michigan resident whose business office or residence matches the registered office, or a domestic corporation, an authorized foreign corporation, or a domestic LLC with a business office identical to the registered office. A post office box alone does not satisfy the registered office requirement. You may act as your own resident agent, name a member or manager, or hire a commercial resident agent service. To change agents later, file a Certificate of Change of Registered Office and/or Resident Agent with a $5 fee. See Michigan resident agent requirements and the national registered agent overview.

Michigan Taxes and Classification

A Michigan LLC is a pass-through entity by default: the IRS treats a single-member LLC as a disregarded entity taxed on the owner's return, and a multi-member LLC as a partnership. Either can elect corporate or S-corporation treatment by filing the appropriate IRS form. Michigan's individual income tax rate is 4.25% for the 2026 tax year, and most LLC income flows through to the owners at that rate.

If your LLC sells taxable goods or certain services in Michigan, you must register for the 6% sales tax with the Michigan Department of Treasury before making sales. An LLC taxed as a C corporation instead pays the Corporate Income Tax at 6%. A separate, elective Flow-Through Entity Tax lets qualifying LLCs pay Michigan tax at the entity level at the individual income tax rate of 4.25% for 2026. Register for all Michigan business taxes on Form 518 or through Michigan Treasury Online. Learn more at Michigan LLC annual statement and taxes.

After You File: Annual Statement and Compliance

Every Michigan LLC must file an annual statement (Form CSCL/CD-2700) with LARA each year. The fee is $25 and the statement is due February 15. An LLC formed after September 30 is not required to file the annual statement on the February 15 immediately following formation. The statement confirms the LLC's resident agent and registered office of record.

Beyond the annual statement, keep your resident agent current, renew any professional or occupational licenses, and file federal and state tax returns on time. If you sell taxable goods, file sales tax returns with the Treasury on the schedule it assigns. Keeping these obligations current is the simplest way to keep the LLC in good standing.

Penalties for Missing Michigan Requirements

Missing Michigan requirements carries real consequences. If an LLC fails to file its annual statement for two consecutive years, LARA places the entity out of good standing and it is administratively dissolved. A dissolved LLC loses the exclusive right to its name and cannot bring a lawsuit in Michigan courts until it is restored.

To restore a dissolved Michigan LLC, you file a Certificate of Restoration of Good Standing with a $50 fee, plus $25 for each delinquent annual statement. Failing to maintain a resident agent likewise exposes the LLC to loss of good standing. Keeping your annual statement and resident agent current avoids all of these outcomes.

Closing a Michigan LLC

To close a Michigan LLC properly, the members vote to dissolve, wind up the business, and file a Certificate of Dissolution (Form CSCL/CD-731) with LARA for a $10 fee. You must also request tax clearance from the Michigan Department of Treasury within 60 days of filing the Certificate of Dissolution. Simply abandoning the LLC leaves annual statement and tax obligations running. See how to dissolve an LLC in Michigan and the national dissolution guide for the full wind-up steps.

Frequently Asked Questions

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

The state filing fee for the Articles of Organization (Form CSCL/CD-700) is $50, paid to LARA. After that, a $25 annual statement is due each February 15. A federal EIN from the IRS is free. See Michigan LLC cost.

What form do I file to create a Michigan LLC?

Form CSCL/CD-700, the Articles of Organization for a domestic LLC. File it online through the Corporations Online Filing System, or by mail, with the $50 fee to LARA.

Does a Michigan LLC need a resident agent?

Yes. Every Michigan LLC must continuously maintain a resident agent and Michigan registered office under MCL 450.4207. The agent must be a Michigan resident or an authorized entity with a Michigan street address.

How long does it take to form a Michigan LLC?

Standard processing depends on LARA's workload. For faster handling, pay an expedited fee under Form CSCL/CD-272: $50 for 24-hour, $100 for same-day, $500 for two-hour, or $1,000 for one-hour.

Does a Michigan LLC pay state income tax?

By default an LLC is a pass-through, and income is taxed on the owners' returns at Michigan's 4.25% individual rate for 2026. An LLC taxed as a C corporation pays the 6% Corporate Income Tax instead.

More Michigan business guides

Business License In Dissolve An Llc In Annual Report Articles Of Organization Business Entity Search Certificate Of Formation Dba Filing Llc Cost Llc Tax Filing Operating Agreement Registered Agent

Sources

Michigan LARA - Corporations Division FAQs (Articles of Organization; resident agent; online filing).
Michigan LARA - Form CSCL/CD-700, Articles of Organization (PDF) ($50 nonrefundable fee).
Michigan LARA - Corporations Division Filing Fees (PDF) ($50 formation; $25 name reservation; $5 change; expedited fees).
Michigan LARA - Limited Liability Company Forms (Form CSCL/CD-540; Form CSCL/CD-2700; Form CSCL/CD-731).
Michigan LARA - Resident Agent and Registered Office.
Michigan LARA - LLC Annual Filings ($25 annual statement; February 15 due date).
Michigan LARA - Restore My LLC ($50 restoration; $25 per delinquent statement).
Michigan Legislature - MCL 450.4207, Resident Agent and Registered Office.
Michigan Legislature - MCL 450.4204, Reservation of Name (six-month reservation).
Michigan Treasury - New Business Registration (Form 518; Michigan Treasury Online).
Michigan Treasury - Sales and Use Taxes (6% sales tax).
Michigan Treasury - 2026 Individual Income Tax Rate (4.25%).
IRS - Limited Liability Company (LLC) (federal default classification).
IRS - Get an Employer Identification Number (free EIN).
Cornell LII - 26 CFR 301.7701-3 (entity classification election).

LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. Laws, fees, and thresholds change; verify current requirements with LARA and the Michigan Department of Treasury before acting.