Michigan LLC Annual Statement: Due Date, Fee, and Online Filing Guide
February 15 and $25. The two numbers cover most of what a standard Michigan LLC needs to know about its yearly compliance filing, called the Annual Statement, though many people search for “annual report” instead. Skipping this filing carries real consequences, including the eventual loss of good standing, so this guide walks through the deadline, the fee, the filing process, and what happens when an LLC misses the date.
What Is the Annual Statement?
The Annual Statement is an entity-record update filed with LARA, not a tax return, business license, or Corporate Income Tax filing. It confirms or updates basic information LARA keeps on file for the LLC, including its resident agent and registered office. Paying this filing does not satisfy any Treasury or IRS tax obligation, and a business should not assume it covers other compliance requirements like the Corporate Income Tax described in Michigan Corporate Income Tax Explained: Rate, Who Pays, and Filing Rules.
Who Must File?
Domestic LLCs formed in Michigan and foreign LLCs qualified to do business in Michigan generally must file an Annual Statement each year. Professional LLCs (PLLCs) fall under the same basic requirement but pay a different fee, covered below. Verify the current categories directly on LARA’s Annual Filings page since filing categories can be updated.
Due Date and First-Year Exception
The Annual Statement is due February 15 each year following the LLC’s formation or qualification. An LLC formed or qualified after September 30 of a given year does not file on the very next February 15. For example, an LLC formed on September 25 would face a different first filing date than one formed on October 5, since the September 30 cutoff determines which February 15 applies first. Check the exact statutory language and the specific formation date for the LLC on LARA’s website rather than assuming a specific date without verification, since this exception trips up many new business owners.
Fee and Late Penalty
A standard LLC pays $25 for its Annual Statement. A Professional LLC (PLLC) pays $75. LARA’s current fee schedule lists a $50 penalty for an LLC or PLLC whose Annual Statement arrives after February 15. Verify the live fee page immediately before filing, since the amounts can change.
Entity Type | Due Date | Standard Fee | Late Penalty | First-Year Exception | Filing Method |
Standard LLC | February 15 | $25 | $50 | Yes, if formed/qualified after September 30 | Online only |
Professional LLC (PLLC) | February 15 | $75 | $50 | Yes, if formed/qualified after September 30 | Online only |
Do not confuse this schedule with Michigan profit or professional corporations, which file separate annual reports by May 15 under a separate set of rules. An LLC owner who mixes up the two deadlines risks missing the correct one entirely.
Information Needed
The filing asks for the LLC’s entity ID number, its legal name as filed with LARA, and confirmation or updates to the resident agent and registered office address. The portal also asks for an authorized filer’s contact information and a payment method. Use the live fields shown in the MiBusiness Registry at the time of filing, since portal fields can be updated between years.
How to File Online
Go to the MiBusiness Registry and search for or log into the LLC’s account. Choose the option to file the Annual Report or Annual Statement, review the information LARA has on file, and update anything having changed, particularly the resident agent or registered office. Certify the information and submit payment, then save the confirmation or accepted record in the business’s files.
Under current LARA instruction, paper filing is no longer accepted, and all Annual Statements must be submitted online through the MiBusiness Registry. The change corrects older guides still circulating online describing a mail-in option. According to LARA’s published roadmap, online filing for the upcoming February deadline generally opens October 15 of the prior year.
What Happens If You Miss the Deadline?
A late filing triggers the $50 penalty described above. Beyond the immediate fee, an LLC failing to file for two consecutive years loses good standing with the state. Once it happens, the LLC’s name becomes available for another entity to claim, which can create a serious problem if the original owner later wants to resume using the name. A lapse in good standing can also affect the LLC’s ability to get a certificate of good standing for banking, contracts, or licensing purposes in the meantime.
How to Restore Good Standing
An LLC fallen out of good standing can apply for restoration through LARA’s Restore an LLC process. Current LARA guidance lists a $50 Certificate of Restoration fee, plus $25 for each missing standard LLC Annual Statement needing to be brought current. If the restoration filing arrives on or after February 15, the current year’s statement needs to be included as well. Verify the current portal steps and any form numbers referenced in LARA’s instructions before starting the restoration process, since procedures can change.
Annual Statement vs. Taxes and Licenses
Obligation | Agency | What It Covers |
Annual Statement | LARA | Entity record update; keeps the LLC in good standing |
Corporate Income Tax | Michigan Treasury | Tax on income for C corporations and entities taxed as corporations |
Federal tax filings | IRS | Federal income tax obligations based on entity tax classification |
Local business licenses | City, village, township, or county | Permission to operate at a specific location or in a specific industry |
Filing the Annual Statement on time does not exempt a business from any of the other obligations listed above, and meeting tax or license requirements does not substitute for the Annual Statement either. Each agency tracks a separate compliance record.
FAQs
When is the Michigan LLC Annual Statement due?
February 15 each year following the LLC’s formation or qualification, with a first-year exception for LLCs formed or qualified after September 30.
How much does it cost?
$25 for a standard LLC and $75 for a Professional LLC, plus a $50 penalty if filed after February 15.
Can I mail it?
No. Current LARA instruction requires all Annual Statements to be filed online through the MiBusiness Registry. Paper filing is no longer accepted.
What if my LLC formed after September 30?
The LLC does not file on the immediately following February 15. Check the exact statutory language and the LLC’s formation date on LARA’s website to confirm the correct first filing year.
What happens if I do not file?
A late fee of $50 applies, and failing to file for two consecutive years results in the LLC losing good standing, after which its name becomes available to another entity.
Is it the same as a tax return?
No. The Annual Statement is an entity-record filing with LARA, separate from any Treasury or IRS tax filing obligation.
How do I restore good standing?
File through LARA’s Restore an LLC process, which currently lists a $50 restoration fee plus $25 for each missing standard Annual Statement, with the current year’s statement included if filing on or after February 15.
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Michigan Business License Guide: State, Local, and Professional Requirements
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Sources
• Annual Reports and Annual Statements
Disclaimer
This article is for general informational purposes only and is not legal advice. Filing deadlines, fees, and penalties can change. Verify current requirements directly with LARA before filing or relying on any figure in this article.