Michigan LLC at a glance
For an LLC, Michigan is among the lower-cost states: $50 to form and $25 a year to keep. Filings go to the LARA Corporations Division, mainly through its online MiBusiness Registry Portal.
| Item | Michigan rule |
|---|---|
| Formation document | Articles of Organization (Form 700) |
| State fee to form | $50, nonrefundable |
| Where to file | Online through the MiBusiness Registry Portal, by mail or in person in Lansing |
| Expedite for formations | $50 (24 hours), $100 (same day), $500 (2 hours), $1,000 (1 hour) |
| Yearly filing | Annual statement, $25, due 15 February |
| First statement | The year after formation; skip the next 15 February if formed after 30 September |
| Resident agent | Required, at a registered office in Michigan |
| Members listed on the Articles | No |
The fees above come from LARA’s Corporations Division filing fees. To compare Michigan with other states, use our LLC state fee comparison tool.
How to start an LLC in Michigan
You start a Michigan LLC by choosing a name that meets the naming rules, naming a resident agent, and filing Articles of Organization for $50. These are the steps in order.
- Choose the name. The instructions on Form 700 say the name must contain "Limited Liability Company" or the abbreviation "L.L.C." or "L.C.", with or without periods. LARA’s naming page adds that it cannot include "corporation", "incorporated", "corp." or "inc." and must be distinguishable from other entities on record. You can reserve a name for 180 days for $25.
- Appoint a resident agent. Michigan’s term for a registered agent. The agent and a registered office street address in Michigan go on the Articles. Our registered agent service can act for you.
- File the Articles of Organization. File online through the MiBusiness Registry Portal, by mail to LARA in Lansing, or in person, and pay $50. One or more organizers sign. Our articles of organization guide covers the fields.
- Pick the effective date. The Articles take effect on the date LARA endorses them as filed, or on a later date you state, up to 90 days after delivery.
- Sign an operating agreement. Members are not listed on the Articles, so the operating agreement is your record of who owns the LLC. It is not filed with the state.
- Get an EIN. The EIN is free from the IRS. Without an SSN or ITIN you apply by fax, mail or phone under the IRS EIN rules. Our EIN application service handles that route.
- Register for Michigan taxes you need, such as sales tax if you sell taxable goods, and file a Certificate of Assumed Name ($25) if you trade under another name.
- Diary the annual statement for 15 February. Our compliance deadline calendar can remind you.
Would you like our filing team to handle it? We check the name against Michigan’s rules, prepare and file the Articles, and store the approved documents in your portal. The process for any state is in our how to start an LLC guide.
Michigan LLC cost
A Michigan LLC costs $50 to form and $25 a year for the annual statement, so a typical LLC pays $75 in state fees over its first two calendar years. The rest of the schedule is optional or only applies when something changes.
| Fee | Amount | When |
|---|---|---|
| Articles of Organization (Form 700) | $50 | At formation |
| Reservation of name, 180 days (optional) | $25 | Before filing |
| Expedite, 24 hours for formation (optional) | $50 | At filing |
| Expedite, same day for formation (optional) | $100 | At filing |
| Expedite, 2 hours or 1 hour (optional) | $500 or $1,000 | At filing |
| Annual statement | $25 | By 15 February each year |
| Certificate of Assumed Name (optional) | $25 | If you use another trading name |
| Certificate of Amendment | $25 | If you change the Articles |
| Change of registered office or resident agent | $5 | When the agent or office changes |
| Certificate of Restoration of Good Standing | $50 plus $25 per missing year | Only if good standing is lost |
| Certificate of Dissolution | $10 | When closing |
The arithmetic: an LLC formed in March 2026 pays $50 in 2026 and $25 for the statement due 15 February 2027, so $75. An LLC formed in November 2026 skips 15 February 2027 and first pays $25 by 15 February 2028. Expedite fees are paid in addition to the filing fee, using Form 272.
Michigan LLC annual report (the annual statement)
Michigan’s annual report is called the annual statement: it costs $25 and is due by 15 February every year, starting the year after formation. LARA’s annual filings page sets out the rule, and its Corporations Division FAQs confirm the fee and due date.
- First statement: an LLC formed after 30 September does not file on the 15 February immediately after its formation.
- How to file: the Corporations Division says all annual reports and annual statements must now be submitted online through the MiBusiness Registry Portal.
- Not filed: LARA says failure to file results in the LLC no longer being in good standing after two years, and its name becomes available to other entities.
- Restoring: the FAQs say an LLC restores good standing by filing a Certificate of Restoration with all past-due statements: $50 plus $25 for each missing year.
Two years sounds generous, but a bank, payment provider or buyer can ask for proof of good standing at any time. Our LLC annual report service files the statement and reminds you in January.
Michigan registered agent (resident agent)
Every Michigan LLC must name a resident agent and a registered office in its Articles of Organization. LARA’s resident agent page says the agent receives documents, notices and demands served on the LLC, and must be one of:
- a Michigan resident;
- a Michigan corporation or a Michigan LLC; or
- a foreign corporation or foreign LLC authorized to transact business in Michigan.
Form 700 asks for the street address of the registered office; a separate mailing address can be given if it is different. To change the agent or office later, file a Certificate of Change of Registered Office and/or Resident Agent (Form 520) for $5. Owners who do not live in Michigan, or who do not want a home address on the public record, usually appoint a commercial agent.
Michigan LLC registration timing and expedite options
LARA does not publish a standard approval time for LLC formations in the pages we checked, but it sells guaranteed turnarounds. For formation documents, the filing fees schedule lists $50 for 24-hour service and $100 for same-day service, with 2-hour service at $500 and 1-hour service at $1,000. These are added to the $50 filing fee and requested with an Expedited Service Request (Form 272). Our team starts once your order and documents are complete, and we cannot promise faster times than the state offers.
State taxes that affect a Michigan LLC
The $25 annual statement is LARA’s only yearly charge; taxes are handled by the Michigan Department of Treasury.
- Sales tax: businesses that sell tangible goods to final consumers remit a 6% sales tax, according to Treasury’s sales and use tax page.
- Remote sellers: sellers without a Michigan location must collect Michigan sales tax once they have sales over $100,000 to, or more than 200 transactions with, Michigan purchasers in the previous calendar year, under Treasury’s remote seller guidance. Our sales tax registration service can file the registration.
- Income tax: an LLC taxed the default way passes its profit to its owners, and Michigan-source income can be taxed in Michigan for owners who live elsewhere. An LLC taxed as a corporation has its own Michigan filings. Ask a licensed tax professional about your case.
Forming a Michigan LLC as a non-resident
You can form a Michigan LLC without living in Michigan or the US. The Articles are signed by the organizers and name a resident agent in Michigan; members are not listed and nothing on Form 700 asks where they live.
Michigan’s fees are low, so it works well for a founder with Michigan customers, staff or property. With no Michigan connection, compare Wyoming and New Mexico, which many founders outside the US choose, in our Wyoming vs Delaware vs New Mexico LLC comparison and best state for an LLC guide. An LLC formed in another state that transacts business in Michigan applies for a Certificate of Authority (Form 760) instead.
- Form 5472: a single-member LLC wholly owned by a foreign person files Form 5472 with a pro forma Form 1120 every year, even with no income. The penalty for not filing is $25,000, and it goes by fax or mail. See our Form 5472 guide.
- BOI: US-formed LLCs, including those owned by non-US persons, no longer file beneficial ownership reports with FinCEN under the final rule published 14 August 2026.
- Address: banks usually want a business address separate from the resident agent’s. Our US business address service provides one.
How to dissolve an LLC in Michigan
To dissolve a Michigan LLC you file a Certificate of Dissolution with LARA for $10, and an LLC that has done business must also request a tax clearance from the Michigan Department of Treasury. LARA’s dissolution page sets out the process, and there are two versions of the certificate on the LLC forms page.
- Form 730: for an LLC that has not commenced business, has not issued membership interests and has no debts or other liabilities. The form says no tax clearance is required.
- Form 731: for other LLCs. The form says the LLC must request a tax clearance from the Treasury Tax Clearance Section within 60 days after submitting the certificate.
- Good standing first: an LLC that is not in good standing must restore good standing before it can file to dissolve.
Also file final federal returns, including a final Form 5472 for a foreign-owned single-member LLC. Our LLC dissolution service handles the state filing and the final steps.
Doing it yourself vs using Borderless Filings
You can form a Michigan LLC yourself online for $50 and file the $25 annual statement each February. The form instructions are clear.
Our service adds a check of the name against Michigan’s required and banned words, preparation and submission by our filing team, tracking and document storage in your portal, the EIN without an SSN for founders outside the US, and reminders before 15 February. Prices are on our pricing page with the state fee at cost. You can start your order or compare other states on our US LLC states page.
Sources
- Michigan LARA Corporations Division: Filing fees
- Michigan LARA: Form 700, Articles of Organization
- Michigan LARA: Corporations Division
- Michigan LARA: Naming a limited liability company
- Michigan LARA: Resident agent and registered office
- Michigan LARA: LLC annual filings
- Michigan LARA: Corporations Division FAQs
- Michigan LARA: LLC dissolution
- Michigan LARA: Limited liability company forms
- Michigan LARA: Form 730, Certificate of Dissolution
- Michigan LARA: Form 731, Certificate of Dissolution
- Michigan LARA: Form 272, Expedited Service Request
- Michigan LARA: MiBusiness Registry Portal
- Michigan Department of Treasury: Sales and use tax
- Michigan Department of Treasury: Sales and use tax information for remote sellers
- IRS: Get an employer identification number
- IRS: Instructions for Form 5472
- FinCEN: Beneficial Ownership Information Reporting
Fees, deadlines and rules on this page were last checked on 27 September 2026.