Michigan's LLC Annual Report Is an Annual Statement Due February 15

The September 30 Cutoff for a First Annual Statement

Every LLC files its annual statement by February 15, but the first one depends on when the company was formed. Under MCL 450.4207(3), a company formed after September 30 is not required to file on the very next February 15. The exception also covers an LLC from another state, counted from the day Michigan authorized it to transact business.

An LLC formed on September 30, 2026 owes a statement on February 15, 2027; one formed on October 1 owes nothing until February 15, 2028.

After that first one, the cycle repeats every winter. The File Annual Report/Statement option shows up in the portal only while a statement is open to file.

• October 15Online filing opens for the statement due the following February.
• About 90 days outLARA emails a reminder to the address on file, if the LLC gave one.
• February 15Due date, carried to the next business day by MCL 8.6 after a weekend or state holiday (February 16, 2027, after Washington’s Birthday).

The $25 Fee, the $75 PLLC Fee and the Veterans’ Waiver

Every Michigan LLC pays $25 for its annual statement, whether it was formed in Michigan or elsewhere: the schedule of filing fees in MCL 450.5101 has a single line for it. LARA takes payment by debit or credit card in the portal, and the statute says no fee is refunded.

The veterans’ waiver comes from MCL 450.5101(9) and covers every LLC filing except the original articles. LARA’s waiver page asks for proof with each request, such as a DD214, plus a signed statement listing each veteran’s percentage. For a PLLC, it wipes out the $75 but not the $50 late penalty.

MCL 450.5101(1)(g), in the text published in June 2025, lowers the fee to $15 for payments after September 30, 2027. LARA’s own page still lists $25, and that is the amount to plan for until LARA changes it.

Requesting Access to Your LLC in MiBusiness Registry (MiBRP)

The statement is filed online in the MiBusiness Registry Portal (MiBRP), which LARA also reaches through michigan.gov/corpfileonline. LARA’s official filing instructions describe only this online form, which opens from the LLC’s record.

1. Sign in to MiLogin for Business, or create that account from the Login button.
2. Search for the LLC and select Request Access at the bottom of the slide drawer.
3. Answer the two questions LARA asks, refresh, then open the LLC from the My Records tab.
4. Click File Annual Report/Statement, check the details and pay by card.

The form is short. MCL 450.4207(3) asks only for the resident agent and the registered office, so a standard LLC lists no members or managers here.

Resident agent

Michigan's term for the registered agent: name and address. The address must be in Michigan, and the LLC can't act as its own agent.

Registered office

The Michigan address at which the agent accepts legal papers served on the LLC.

Agent email

Optional. It receives the reminders and the notices LARA sends when someone files a change.

PLLC only

An annual report naming members and managers, with at least one properly licensed professional.

An agent or office change can also be made between statements, on a separate statement of change that costs $5 under MCL 450.5101(1)(i). Questions about the online filing go to LARA at 517‑241‑6470, weekdays from 8:00 a.m. to 5:00 p.m.

A Late Statement, a Second One and LARA’s Notice

Section 450.5101 lists no late charge for an LLC’s statement, and LARA’s restoration rules ask only for the $25 statements themselves. The $50 penalty that appears on LARA’s annual reports and statements page sits under the professional LLC line and applies to PLLCs only. Guides that add $50 to every late Michigan statement are applying that PLLC rule to all LLCs.

1. One statement missed

   File it whenever you can. Nothing in the law changes the LLC's status after a single missed year.

2. Two consecutive years missed

   LARA must send a notice explaining the consequences, as MCL 450.4207a(2) requires.

3. 60 days after that notice

   If the missing statements and fees are still unpaid, the LLC is not in good standing.

Being not in good standing has three effects listed in MCL 450.4207a(3). LARA stops issuing good standing certificates, the LLC’s name opens up for another business to take, and no document except a restoration certificate is accepted for filing. LARA adds that any assumed name (DBA) can be lost as well.

“A limited liability company that is not in good standing remains in existence and may continue to transact business in this state.”MCL 450.4207a(3)

Michigan corporations are treated differently: a domestic corporation faces dissolution after a two-year grace period without annual reports. An LLC isn’t dissolved for skipped statements. What it loses is its paperwork access and its hold on the name, which matters for loans, contracts and any amendment it needs to file.

Certificate of Restoration of Good Standing, Form 770/771

The way back is a single filing that carries everything missing. LARA’s restoration page sets the price: $50 for the certificate plus $25 for each annual statement not filed. If LARA receives it on February 15 or later, the current year’s statement goes in too.

The Business Entity Search on michigan.gov shows each statement filed, with images, which is how LARA suggests working out which years are missing. Until they are filed, LARA won’t grant a good standing certificate past the notice period: under MCL 450.4207a(1), that certificate states the LLC has satisfied its annual filing obligations.

1. From the LLC’s record in MiBRP, choose File Subsequent Document, then CSCL/CD‑770/771.
2. Skip CSCL/CD‑521, the resident agent’s resignation, which LARA warns sits nearby.
3. Click each missing year’s row to acknowledge it. The statements are generated once the certificate is filed.

If another business took the name in the meantime, the certificate has to adopt a new one that meets the naming rules, under MCL 450.4207a(4)(a). Without paying for expedited service, LARA’s review takes up to 10 business days, and the date LARA has processed through appears in the Business Entity Search.

February 15, May 15 or October 1: Which Michigan Filing Is Yours

The Corporations Division belongs to the Corporations, Securities and Commercial Licensing Bureau of the Michigan Department of Licensing and Regulatory Affairs (LARA). It runs three annual filings on three calendars, and only the first row concerns limited liability companies.

A corporation’s late penalty climbs by month, from $10 in the second half of May to $50 from September 1. Limited partnerships and LLPs file nothing each year. LARA adds that none of these filings is a tax return, so Michigan tax obligations run separately.