Michigan LLC Annual Report: Due Date, Fee and Late Penalty

Michigan LLC annual statement rules at a glance

State fees verified October 2026 and set by the state, not by us. Deadlines, penalties and dissolution rules are Michigan's, read from its statutes and the pages of the Michigan LARA, Corporations Division; the statutes are cited in the text.

How Michigan's annual statement works

Michigan calls it an Annual Statement and files it with the Department of Licensing and Regulatory Affairs (LARA), Corporations Division, through the MiBusiness Registry (a MiLogin for Business account with access to the entity is required; LARA emails the resident agent to confirm access). It is due February 15 each year, the earliest fixed deadline of any state after Alaska's.

The state fee is $25, dropping to $15 for statements paid after September 30, 2027 under MCL 450.5101. The statement confirms the resident agent and registered office, which is all the statute requires, and lets the LLC change its agent on the statement at no extra fee, which Michigan allows.

Michigan charges no late penalty on an LLC annual statement (professional LLCs pay $50), and a missed statement is simply filed later. An LLC formed after September 30 skips the February 15 immediately after formation under MCL 450.4207(3) and files its first statement a year later.

Who files it and what the form asks

Every Michigan LLC on the state's active record owes the annual statement for each report year, whether or not it did any business; an LLC that has stopped trading still owes it until it files articles of dissolution. A member, manager or someone they authorize signs it, and in practice the owner, the registered agent or the company's accountant files it.

The form confirms what the state already holds: the principal office and mailing address, the registered agent and registered office, and the people who run the LLC, with the Michigan-specific fields described above. What matters is that anything that changed during the year is corrected here, because the state sends its notices, including the next year's reminder, to the addresses on the report.

Michigan lets the annual statement itself name a new registered agent, so an LLC switching agents does not need a separate change filing or fee: the new agent's details go on the report and the record updates when it is accepted. We can make the switch for you, and the Michigan registered agent rules cover who may serve. Every state's change form and fee is in how to change a registered agent.

When the Michigan annual statement is due

Michigan uses one date for every LLC: February 15, every year. The state starts accepting the report on January 1, so the filing window runs from then to the due date, and filing in the first weeks of it is the simplest way never to meet the penalty.

There is no grace period: the day after the due date the report is late. Michigan keeps accepting that year's report through December 31 of the report year; after that the consequences below take over.

Your first annual statement

The first annual statement is due February 15 of the year after the LLC was formed: formed any time in 2026, first report by February 15, 2027. Nothing is owed in the formation year itself. An LLC formed after September 30 skips the February 15 immediately after formation and files its first annual statement the year after that.

The state fee and the late penalty

The state fee is $25 a year. It is set by Michigan and published on the state's own schedule; anyone who files for you pays the same amount to the state, and the state fee is shown separately wherever the filing is sold.

Michigan charges no late fee. That does not make the deadline soft: the state's response to a missed report is the status change and dissolution process described next, not a fee, and a reinstatement costs more than the report ever did.

If you missed the Michigan annual statement

Michigan does not dissolve an LLC for missed statements. After two consecutive missed statements and a 60-day notice the LLC is marked not in good standing and loses the protection of its name, but it remains in existence and may keep doing business. Restoring good standing is a certificate of restoration at $50 in state fees plus $25 for each missing statement, so $100 at the two-statement minimum, with the current statement added if restored after February 15.

The ladder is the same everywhere: a late fee where the state has one, then loss of good standing (which blocks a certificate of good standing and the loans, contracts and registrations that need one), then administrative dissolution or revocation, then reinstatement. Our guide to reinstating a dissolved LLC walks through the steps and the state fees in every state, and we file reinstatements. Until the LLC is dissolved, the cheapest fix is almost always to file the report now.

Before you file the Michigan annual statement

The filing itself takes minutes once the details are to hand; most of the time lost on an annual statement is spent hunting for them. Have ready:

• The LLC's Michigan file or entity number, as it appears on the articles or on the Michigan LARA, Corporations Division business search; the Michigan LARA, Corporations Division requires an online account tied to the record, so set that up before the deadline week.
• The registered agent's current name and Michigan street address, or the new agent's details if you are switching agents on this report.
• The principal office and mailing address as they should read for the coming year.
• The names and addresses the Michigan form asks for (above), spelled as the state has them.
• A card for the $25 state fee.
• The signer's name and capacity: member, manager or authorized person.

Save the state's confirmation when it arrives. It is the proof of filing a bank, a lender or a buyer will ask for, and the date on it is the date the state goes by.

How Michigan compares with its neighbors

Michigan's annual statement is due February 15, with a state fee of $25. Next door:

• Ohio: no LLC annual report at all.
• Indiana: a business entity report due the last day of the anniversary month, every second year ($32 state fee, no late fee).
• Wisconsin: an annual report due the last day of the calendar quarter that contains the anniversary month ($25 state fee, no late fee).

An LLC registered to do business in more than one of these states owes each state's report on each state's calendar; the formation state's filing never covers a foreign registration, and the due dates rarely line up.