Annual ReportsMI

Michigan LLC Annual Statement 2026: Due Date, Fee & Filing Guide

Last updated:
8 min read1,720 words
US Business Compliance Research Team
Expert LLC compliance researchers

Quick Answer

Michigan LLCs must file an annual statement (Michigan's term for what other states call an annual report) by February 15 every year with the Department of Licensing and Regulatory Affairs (LARA). The fee is $25, paid online through the LARA Corporations Online Filing System (COFS) at michigan.gov/lara. Michigan does not charge a late fee for missing the deadline, but failing to file the annual statement for two consecutive years can result in your LLC being administratively dissolved. Reinstatement requires filing all overdue statements, paying back fees, and submitting a Certificate of Restoration of Good Standing.

Key Takeaways

  • Michigan LLC annual statement due date: February 15 each year (fixed deadline, not anniversary-based)
  • Annual statement fee: $25 for domestic LLCs (one of the lowest in the U.S.)
  • File online via LARA Corporations Online Filing System (COFS) — about 5-10 minutes
  • No late fee, but two consecutive missed years = administrative dissolution risk
  • Confirms registered agent name, registered office address, and resident agent details
  • Reinstatement available — requires Certificate of Restoration plus overdue statements
  • LARA mails preprinted forms in January, but online filing is faster
ItemCost/DetailsNotes
Annual Statement — Domestic LLC$25Due February 15 every year
Annual Statement — Foreign LLC$25Same fee and deadline as domestic LLCs
Late Filing Fee$0Michigan does not assess a late fee
Certificate of Restoration of Good Standing$50Required for reinstatement after dissolution, plus overdue statement fees
Resident Agent / Office Change$5If updating outside the annual statement

Michigan LLC Annual Statement Overview

Every Michigan LLC — whether domestic (formed in MI) or foreign (formed elsewhere but registered to do business in Michigan) — must file an annual statement with the Michigan Department of Licensing and Regulatory Affairs (LARA), Corporations Division. Michigan calls this filing an "annual statement" rather than the more common "annual report," but the purpose is the same: it keeps your LLC's information current in the state's business registry.

Michigan uses a single fixed deadline for all LLCs — February 15 every year — rather than the anniversary-based system used by states like Connecticut or New York. The fee is $25, one of the lowest in the country, and the entire process can be completed online in under 10 minutes.

Due Date: February 15 Every Year

Your Michigan LLC annual statement is due by February 15 every year, regardless of the month your LLC was originally formed. The deadline is the same for every Michigan LLC.

First-Year Filing Rule:

If your LLC was formed on or after September 30 of the prior calendar year, you do not need to file an annual statement on the upcoming February 15. Your first filing is due February 15 of the following year. For example, an LLC formed October 1, 2025 first files by February 15, 2027 — not 2026.

LARA typically mails preprinted annual statement forms to each LLC's registered office address in January, but you do not need to wait for the form to arrive. Online filing through LARA's COFS portal is faster, and you can file at any point between January 1 and February 15.

Michigan LLC Annual Statement Fee: $25

The Michigan LLC annual statement fee is $25 per year for both domestic and foreign LLCs. This is one of the lowest annual maintenance fees in the United States — for comparison, Massachusetts charges LLCs a minimum of $500 per year, California charges an $800 minimum franchise tax, and even neighboring Illinois charges $75. Michigan's low $25 fee is part of why its overall LLC maintenance cost ranks among the most affordable in the Midwest.

Payment is accepted online by credit card or e-check through the LARA Corporations Online Filing System (COFS). If you file by mail using the preprinted form, payment can be made by check or money order payable to "State of Michigan."

Notably, Michigan does not charge a late fee. If you miss the February 15 deadline, you can still file the annual statement and pay only the $25 fee — there is no penalty surcharge. However, continued non-filing has more serious consequences (see "What Happens If You Miss the Deadline" below).

What Information Is Required on the Michigan Annual Statement

The Michigan LLC annual statement requires the following information:

  • LLC name and entity ID number — As registered with LARA
  • Resident agent name — The current registered agent for service of process
  • Registered office address — A Michigan street address (no PO boxes)
  • Mailing address — If different from the registered office
  • Authorized signature — Electronic signature of a member, manager, or authorized person

Most of this information is pre-populated from the prior year's filing or your original Articles of Organization. When you file online, you simply confirm each field is still accurate — or update anything that has changed during the year, such as a new resident agent or office address.

Note:

Unlike some states, Michigan does not require you to list members or managers on the annual statement. Only the resident agent and registered office address are confirmed each year.

How to File the Michigan LLC Annual Statement Online

  1. Visit michigan.gov/lara — Go to michigan.gov/lara and navigate to "Corporations Online Filing System" (COFS) under the Corporations Division.
  2. Search for your LLC — Enter your LLC's name or entity ID number to pull up your business record. The entity ID is on your Articles of Organization or any prior annual statement form.
  3. Select "File Annual Statement" — Choose the annual statement filing option for the current year.
  4. Review and update information — Confirm your resident agent, registered office address, and mailing address. Update anything that has changed.
  5. Sign electronically — An authorized member, manager, or agent signs the annual statement electronically.
  6. Pay the $25 fee — Pay online by credit card or e-check. You will receive immediate email confirmation of your filing, and the LARA database is updated within 1-2 business days.

Tip: File Early in January

LARA opens annual statement filing on January 1 each year. Filing early — well before the February 15 deadline — avoids any risk of last-minute system slowdowns and gives you time to fix any issues if your LLC record needs corrections.

What Happens If You Miss the Michigan Annual Statement Deadline

Michigan is unusual among U.S. states in that it does not charge a late filing fee for missed annual statements. If you miss February 15, you can still file at any time during the year and pay only the $25 fee. There is no penalty surcharge.

However, missing annual statements has a more serious long-term consequence: administrative dissolution. Under Michigan law, LARA may dissolve an LLC that fails to file annual statements for two consecutive years.

Administrative dissolution means:

  • Your LLC loses its legal authority to transact business in Michigan
  • Your LLC name may become available for other businesses to register
  • Members may lose the liability protection of the LLC structure
  • Contracts and legal actions in Michigan courts may be challenged
  • Banks and creditors may revoke business banking and credit privileges

Because Michigan does not impose a late fee, the strongest incentive to file on time is preserving your good standing. Set a recurring January reminder so you never get close to the two-year dissolution threshold.

How to Reinstate a Michigan LLC After Dissolution

If your Michigan LLC has been administratively dissolved for missed annual statements, restoration to good standing is available. The process is called "restoration" rather than "reinstatement," but it works the same way. To restore:

  1. File all overdue annual statements and pay the $25 fee for each year missed
  2. File a Certificate of Restoration of Good Standing with LARA
  3. Pay the $50 restoration fee
  4. Confirm your resident agent and registered office address are current and accurate
  5. Receive confirmation from LARA that your LLC has been restored to active status

Once restored, your LLC regains all rights and legal authority as if dissolution had not occurred. Restoration is retroactive — meaning your LLC's formation date and history remain intact, and no new formation is required.

Pro Tip:

If you are unsure whether your LLC is still in good standing, search the LARA Business Entity Search at michigan.gov/lara. The database shows your LLC's current status (Active, Not in Good Standing, or Dissolved) and the most recent annual statement on file.

Frequently Asked Questions

When is the Michigan LLC annual statement due?

Michigan LLC annual statements are due by February 15 every year. Unlike many states that use an anniversary-based deadline, Michigan uses a single fixed calendar date for all LLCs regardless of when the LLC was originally formed. If your LLC was formed after September 30 of the prior year, the first annual statement is not due until February 15 of the year after that.

How much does the Michigan LLC annual statement cost?

The Michigan LLC annual statement fee is $25 for both domestic and foreign LLCs. This is one of the lowest annual filing fees in the country. Payment is made online by credit card or e-check through the LARA Corporations Online Filing System (COFS).

Is the Michigan annual statement the same as an annual report?

Yes — they are the same thing, just under different names. Michigan officially calls its yearly LLC filing an "annual statement" rather than an "annual report" (the term most other states use). The purpose is identical: to keep your LLC's information current with the state and confirm your registered agent and office address.

What happens if I miss the February 15 deadline in Michigan?

Michigan does not assess a late filing fee for missed annual statements — unusual compared to most states. However, if you fail to file the annual statement for two consecutive years, LARA may administratively dissolve your LLC. Once dissolved, your LLC loses its legal authority to transact business and you must reinstate it before resuming operations.

How do I file the Michigan LLC annual statement?

You file online through the LARA Corporations Online Filing System (COFS) at michigan.gov/lara. Search for your LLC by name or entity ID number, confirm or update your registered agent, registered office address, and member/manager information, then pay the $25 fee. The process takes about 5-10 minutes and you receive immediate confirmation.

Can I reinstate a Michigan LLC after dissolution for missed annual statements?

Yes. Michigan allows LLC reinstatement (called "restoration of good standing") after administrative dissolution. You must file all overdue annual statements with $25 each, file a Certificate of Restoration of Good Standing, and pay the $50 restoration fee. Once processed, your LLC is restored to active status as if dissolution had not occurred.

Where do I file the Michigan LLC annual statement?

You file with the Michigan Department of Licensing and Regulatory Affairs (LARA), Corporations Division. The fastest method is online through the LARA Corporations Online Filing System (COFS) at michigan.gov/lara. LARA also mails preprinted annual statement forms to your registered office address in January, which can be returned by mail with a check, but online filing is processed faster.

Official Source

For the most up-to-date information, always verify requirements with the official Michigan Secretary of State website:

https://www.michigan.gov/lara

Important Disclaimer

This article is for informational purposes only and does not constitute legal advice. LLC requirements, fees, and deadlines change frequently. Always verify current requirements with your state's Secretary of State office before making business decisions.

Related Michigan LLC Articles

Complete Michigan LLC Compliance Guide

View all Michigan LLC requirements, fees, and deadlines in one place.

View MI State Guide