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Michigan annual report: due date, fee, and late penalty

Michigan LLCs and corporations each have a recurring state filing. LLC annual report (annual statement): February 15, every year. Corporation annual report: May 15, every year.

FactLLCCorporation
FilingAnnual report (annual statement)Annual report
DueFebruary 15, every yearMay 15, every year
First oneFirst due the February 15 after formation. LLCs formed after September 30 skip the immediately following February 15, so their first statement is the second one after formation.No report is owed in the formation year; the first report is due the May 15 of the year after formation.
FeeMichigan publishes a $25 flat fee.$25.
If lateNo late fee; loses good standing after 2 years; name becomes available$10 per month late (max $50); dissolution after 2 unfiled years

How to file

LLC: annual report (annual statement)

  1. Sign in to the MiBusiness Registry Portal with a MiLogin for Business account. The portal replaced Michigan's old COFS system in 2025, so a Customer ID and PIN from the old system do not work there.
  2. The first time, search for your LLC by name and request access to it using its identification number and initial filing date.
  3. Open My Records, select the LLC, and choose File Annual Statement. Pick a processing speed; standard review costs nothing extra and is enough for most filers.
  4. Confirm or update the resident agent and registered office address, then sign electronically.
  5. Pay the $25 fee by card. Veterans can instead request a fee waiver with a waiver request form and proof of veteran status. Standard processing takes about 7 to 10 business days, and the approved statement appears in the LLC's filing history on the portal. Michigan does not email a confirmation.

File on Michigan's site

Corporation: annual report

  1. Sign in to the MiBusiness Registry Portal with a MiLogin for Business account. The portal replaced Michigan's old COFS system in 2025, so a Customer ID and PIN from the old system do not work there.
  2. The first time, search for the corporation by name and request access to it using its identification number and initial filing date.
  3. Open My Records, select the corporation, and choose the annual report filing.
  4. Confirm or update the resident agent and registered office address, then sign electronically.
  5. Pay the $25 fee by card. The approved report appears in the corporation's filing history on the portal.

File on Michigan's site

If it is late

LLC. Michigan charges LLCs no late fee, unlike corporations. An LLC left unfiled for two years loses good standing, and its name becomes available for others to take, until the delinquent statements and fees are filed.

Corporation. Michigan adds $10 for each month late, up to $50. Corporations left unfiled for two years are dissolved.

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Frequently asked questions

When is the Michigan LLC annual report due?

February 15, every year. Due February 15 each year - a fixed statewide date that does not move with your formation month. First due the February 15 after formation. LLCs formed after September 30 skip the immediately following February 15, so their first statement is the second one after formation.

How much is the Michigan LLC annual report?

Michigan publishes a $25 flat fee.

What happens if the Michigan LLC annual report is late?

No late fee; loses good standing after 2 years; name becomes available. Michigan charges LLCs no late fee, unlike corporations. An LLC left unfiled for two years loses good standing, and its name becomes available for others to take, until the delinquent statements and fees are filed.

When is the Michigan corporation annual report due?

May 15, every year. Due May 15 every year - a different filing and date from the LLC annual statement. No report is owed in the formation year; the first report is due the May 15 of the year after formation.

How much is the Michigan corporation annual report?

$25.

What happens if the Michigan corporation annual report is late?

$10 per month late (max $50); dissolution after 2 unfiled years. Michigan adds $10 for each month late, up to $50. Corporations left unfiled for two years are dissolved.

Deadlines in other states