Michigan Annual Report: Due Date, Fee & Late Penalty

Last verified: 2026-10-03 against the Michigan Department of Licensing and Regulatory Affairs (LARA), Corporations Division and other official sources listed below

Short answer: Michigan LLCs file the Annual Statement each year (not later than February 15 each year; fee $25). Corporations: not later than May 15 each year, fee $25.

Michigan annual report due date calculator

Pick the entity type and formation date to get your exact next due dates, fee and late penalty.

Entity type

Formation date (needed for Michigan)

Michigan · LLC

Annual Statement: Not later than February 15 each year

Enter the formation date above — Michigan's due date depends on it.

State fee: $25
If you file late: No late penalty for a regular LLC annual statement (PLLCs: $50 penalty if received after February 15)

File online ↗Official instructions ↗Add all your federal + state deadlines →

Verified 2026-10-03 against 7 official sources: [1] michigan.gov [2] michigan.gov [3] michigan.gov [4] legislature.mi.gov [5] legislature.mi.gov [6] legislature.mi.gov [7] michigan.gov

Michigan LLC: Annual Statement

Due: Not later than February 15 each year
How often: Every year
First report: February 15 of the year after formation; an LLC formed after September 30 skips the February 15 immediately following formation (first due February 15 of the second calendar year)
Filing window: Online filing begins October 15 of the prior year
State fee: $25 — By statute (MCL 450.5101(g)) the fee drops to $15 if paid after September 30, 2027. Online only: paper annual statements are no longer accepted since the MiBusiness Registry Portal launched June 23, 2025. Professional LLCs (PLLCs) file an Annual Report and Statement for $75 instead
Late fee: No late penalty for a regular LLC annual statement (PLLCs: $50 penalty if received after February 15)
Grace period: If an LLC fails to file for 2 consecutive years, LARA sends a notice; if all missing statements and fees are not filed within 60 days after the notice, the LLC is not in good standing (MCL 450.4207a)
Dissolution: Michigan LLCs are NOT dissolved for failing to file. After 2 consecutive years of missed statements plus 60 days after notice, the LLC is 'not in good standing': it cannot get a certificate of good standing, its name becomes available to others, and LARA will not accept other filings; the LLC remains in existence and may continue business (MCL 450.4207a(2)-(3))
Reinstatement: Certificate of Restoration of Good Standing (Form CSCL/CD-770/771): $50 plus $25 for each missing annual statement (and the current year's statement if filed on or after February 15)

Sources: [1] michigan.gov · [2] michigan.gov · [3] michigan.gov · [4] legislature.mi.gov · [5] legislature.mi.gov · [6] legislature.mi.gov · [7] michigan.gov

Michigan corporation: Annual Report (Profit Corporation)

Due: Not later than May 15 each year
How often: Every year
First report: May 15 of the year after incorporation (a corporation formed January 1 - May 15 does not file that calendar year; one formed later has already missed that year's date)
Filing window: Online filing begins January 15
State fee: $25 — Online only since June 23, 2025 (paper annual reports discontinued)
Late fee: Penalty of $10 per month or part of a month late, max $50: May 16-31 $10; June $20; July $30; August $40; September 1 or later $50 (MCL 450.1921)
Grace period: None for the penalty. Dissolution only after 2 years of non-filing
Dissolution: If the report/fee/penalty remains unfiled for 2 years from the due date, the corporation is automatically dissolved 60 days after the 2-year period ends; LARA sends notice of impending dissolution at least 90 days before the 2-year period expires (MCL 450.1922)
Reinstatement: Renew corporate existence by filing all missing reports and paying fees and penalties: $75 for each prior-year report (dissolutions after Feb 24, 1978), plus the current-year report ($25 + $10/month penalty) if renewing on or after May 15 (MCL 450.1925)

Sources: [1] michigan.gov · [2] michigan.gov · [3] legislature.mi.gov · [4] legislature.mi.gov · [5] legislature.mi.gov

Michigan nonprofit corporation: Annual Report (Nonprofit Corporation)

Due: Not later than October 1 each year
How often: Every year
First report: October 1 of the year after incorporation (nonprofits formed 1996 or later do not file in the year of incorporation)
Filing window: Online filing begins June 15
State fee: $20 — (LARA fee table). Online only
Late fee: None stated by the state
Dissolution: Automatically dissolved 60 days after 2 years of non-filing; notice at least 90 days before the 2-year period expires (MCL 450.2922). Charitable purpose corporations must then comply with the dissolution of charitable purpose corporation act within 90 days or renew
Reinstatement: Renew by filing reports for the last 5 years (or fewer) with fees ($25 per prior-year report per LARA) plus a $5 penalty per report; current-year report also required if renewing on or after October 1

Sources: [1] michigan.gov · [2] michigan.gov · [3] legislature.mi.gov · [4] legislature.mi.gov

Foreign (out-of-state) LLCs and corporations registered in Michigan

LLC: Same Annual Statement, February 15 due date and $25 fee as domestic (foreign LLC authorized after September 30 skips the next February 15)
Corporation: Foreign profit corporations file the same May 15 Annual Report ($25) with the same penalties, but LARA says certificates of authority are revoked after a ONE-year grace period (vs. two years for domestic)

Other Michigan business tax deadlines

Individual income tax return (calendar year): April 15 (MI-1040). Source
Corporate income/franchise tax return: Corporate Income Tax annual return (Form 4891): last day of the 4th month after the end of the tax year (April 30 for calendar year). Not required if apportioned gross receipts are under $350,000 or liability is $100 or less. Source
Sales tax returns: monthly — On or before the 20th day of the following month; quarterly — On or before the 20th day of the month following the quarter; annual — Annual return (Form 5081) due February 28. Source
Unemployment insurance wage reports: Employer's Quarterly Wage/Tax Report and payment due April 25, July 25, October 25 and January 25 (25th of the month after quarter end; next business day if weekend/holiday). Must be filed electronically via MiUI. Source

Put these and your federal deadlines on one calendar with the filing deadline tracker.

Good to know

Since June 23, 2025 all Michigan annual reports/statements must be filed online in the MiBusiness Registry Portal - paper is no longer accepted.
LLC Annual Statement is due February 15; profit corporation Annual Report May 15; nonprofit Annual Report October 1.
LLCs formed after September 30 skip the first February 15.
LLC annual statement fee is set to drop from $25 to $15 for statements paid after September 30, 2027 (MCL 450.5101(g)).
Michigan LLCs are never administratively dissolved for missing statements - they lose good standing and name protection instead.
UI quarterly wage/tax reports are due the 25th (not the last day) of the month after each quarter.
Sales/use/withholding annual return (Form 5081) is due February 28 from every SUW filer.

Michigan annual report FAQ

When is the Michigan LLC annual report due?

Annual Statement: Not later than February 15 each year. First report: February 15 of the year after formation; an LLC formed after September 30 skips the February 15 immediately following formation (first due February 15 of the second calendar year). Use the calculator on this page with your formation date to get the exact date.

How much is the Michigan annual report fee?

LLC: $25 (By statute (MCL 450.5101(g)) the fee drops to $15 if paid after September 30, 2027. Online only: paper annual statements are no longer accepted since the MiBusiness Registry Portal launched June 23, 2025. Professional LLCs (PLLCs) file an Annual Report and Statement for $75 instead). Corporation: $25 (Online only since June 23, 2025 (paper annual reports discontinued)). Nonprofit corporation: $20. These are state fees; portal or card fees may apply.

What happens if I file my Michigan annual report late?

LLCs: No late penalty for a regular LLC annual statement (PLLCs: $50 penalty if received after February 15). Michigan LLCs are NOT dissolved for failing to file. After 2 consecutive years of missed statements plus 60 days after notice, the LLC is 'not in good standing': it cannot get a certificate of good standing, its name becomes available to others, and LARA will not accept other filings; the LLC remains in existence and may continue business (MCL 450.4207a(2)-(3)). Corporations: Penalty of $10 per month or part of a month late, max $50: May 16-31 $10; June $20; July $30; August $40; September 1 or later $50 (MCL 450.1921).

Where do I file the Michigan annual report?

With the Michigan Department of Licensing and Regulatory Affairs (LARA), Corporations Division, online at mibusinessregistry.lara.state.mi.us/.

Official Sources

Figures checked against these sources on 2026-10-03

General information, not legal advice. Confirm current fees and deadlines with the Michigan Department of Licensing and Regulatory Affairs (LARA), Corporations Division before filing.