Michigan annual reports, deadlines, and fees
Start with your entity type below. Michigan reporting schedules can differ for LLCs and corporations; a report may be annual, biennial, or not required for a particular entity type.
Open Michigan filing agency ↗Michigan LLC reports
Michigan LLC annual statements cost $25.00 and are due February 15 each year; an LLC formed after September 30 is generally not required to file the immediately following February statement. Failure to file leaves the LLC not in good standing after two years and makes the name available. A $50.00 restoration fee plus missing $25.00 statements is required to restore good standing.
Michigan corporation reports
Michigan profit corporations file annual reports for $25.00 by May 15; late penalties escalate from $10.00 May 16–31, $20.00 June, $30.00 July, $40.00 August, and $50.00 September 1 or later. Foreign corporations have a one-year revocation timeline, while domestic corporations have a two-year grace period. Nonprofit and professional entities use separate deadlines and fees.
Michigan franchise and business taxes
No separate Michigan Secretary-of-State franchise tax applies as a registry fee. Michigan corporate income tax and flow-through tax obligations are administered by the Department of Treasury. For profit corporations, the LARA organization fee is based on authorized shares as listed above; that share-based fee is a formation charge, not an annual franchise tax.
A registry report and a tax filing can have different deadlines and payment recipients. Check both before considering the year complete.
Late fees and missed-report penalties
Michigan corporation annual-report penalties are $10.00 May 16–31, $20.00 June, $30.00 July, $40.00 August, and $50.00 September 1 or thereafter. LLCs use a $50.00 restoration fee when restoring after missed statements, plus $25.00 per missing annual statement and the current statement if filed after February 15. Tax penalties are separate Treasury obligations.
Administrative dissolution and notices
LARA states that failure to file an annual report or statement results in dissolution, revocation, or not-good-standing status after a two-year grace period, except foreign corporations can be revoked after one year. Notices are sent 90 days before the annual due date and before impending dissolution/revocation. The entity can lose its name and assumed names and incur restoration costs.
Reinstate a Michigan business
Search MiBRP, request access to the entity, file every delinquent annual statement/report, correct the resident agent and office, and submit Certificate of Restoration of Good Standing form CSCL/CD-770_771 for an LLC. Pay $50 restoration plus $25 per missing LLC statement and current statement after February 15. Corporations renew by filing reports and penalties; confirm active status and tax accounts.
Reinstatement costs and back taxes
Michigan LLC restoration is $50.00 plus $25.00 for every missing annual statement and, after February 15, the current $25.00 statement. Corporation reinstatement/restoration requires all reports and escalating late penalties. Michigan Treasury income-tax balances, interest, and penalties are separate and not included in LARA's restoration totals.
Check the entity’s current Michigan status →Before submitting your report
- Match the legal name and entity number to the official record.
- Confirm the reporting period, current addresses, and agent information.
- Save the accepted filing and receipt, then check that the record reflects the update.
Need formal proof after filing? See Michigan certificate fees and ordering options.