5 months ago · Updated 4 days ago
Scope: Covers only Michigan Annual Statement rules: the $25 fee, February 15 deadline, first-year exception, filing method and late consequences.
Michigan calls its LLC annual filing an Annual Statement, although most owners search for it as the Michigan LLC annual report. For a regular LLC, the state filing fee is $25 and the recurring deadline is February 15.
There is one timing rule that matters immediately: an LLC formed or qualified after September 30 does not have to file an Annual Statement on the February 15 immediately following formation. Michigan also opens online annual filing on October 15, earlier than many owners expect.
This filing is about keeping LARA's business record current. It is not a tax return, and having no revenue does not by itself remove the filing requirement once an Annual Statement is due.
What Michigan Actually Requires Each Year
For a regular Michigan LLC, yes. “Annual Statement” is the state's official term. Many owners use “annual report” when searching for that same yearly compliance filing.
LARA uses annual filings to keep public business records current. A regular limited liability company files an Annual Statement, while corporations use Annual Reports and professional LLCs have a separate Annual Report and Annual Statement requirement.
The filing is not based on profit. An LLC can be inactive, pre-revenue or operating at a loss and still have an Annual Statement obligation once its filing year arrives. If you want the broader nationwide context, our guide to how LLC annual reports work across states explains why terminology, timing and fees vary.
Your First Due Date Depends on Whether You Formed After September 30
For most Michigan LLCs, the recurring deadline is February 15 each year after organization or qualification. The important exception is for an LLC formed or qualified after September 30: it skips the February 15 immediately following formation.
I formed my Michigan LLC in October and it made no money. Do I file the next February?
Not for that immediately following February. Because the LLC was formed after September 30, Michigan's exception applies. For example, an LLC formed in October 2025 skips February 15, 2026 and reaches its first regular Annual Statement deadline on February 15, 2027.
The fact that the LLC had no revenue is not what creates the exception. The deciding factor is the formation or qualification date.
If you are still working through the original state setup rather than annual compliance, the Michigan LLC formation guide keeps those formation steps separate from later yearly obligations.
How to File the Michigan Annual Statement Online
Michigan now directs annual filings through the MiBusiness Registry Portal (MiBRP). Current LARA instructions require a MiLogin for Business account, access to the entity record, and then the Annual Report/Statement filing option when an annual filing is available. If the LLC has not been formed yet, start with the Michigan Articles of Organization guide.
LARA says online annual filing for LLCs begins October 15. That means you do not need to wait until January to deal with a February filing. Filing early also leaves time to correct an access, address or payment problem before the deadline.
What Information Do You Review or Update?
The Annual Statement is primarily a business-record update, not a financial disclosure. LARA's annual-filing guidance focuses on keeping the registered office and resident-agent information accurate.
You are not reporting the LLC's annual profit, deductions or federal tax return on this filing. If the resident-agent setup itself has changed, our Michigan resident agent guide explains who may serve and what the registered office must satisfy.
The Regular LLC Fee Is $25 — but a PLLC Is Different
For an ordinary Michigan LLC, the Annual Statement fee is $25. Other LLC-type entities can have different fee and penalty rules.
This distinction matters because generic articles often repeat “$25 for every Michigan LLC” or apply the professional-LLC penalty to regular LLCs. If your entity is a standard LLC, use the standard $25 rule.
Do Not Confuse a Private Solicitation With the $25 State Filing
Michigan has specifically warned businesses about non-governmental mailings that look like official Annual Statement notices and ask owners to pay a third party to handle the filing. One such scheme prompted a LARA warning in 2025.
A letter can look official without being from LARA
For a regular Michigan LLC, the state Annual Statement fee is $25. A much larger amount on a mailed “compliance” notice may include a private service charge or may not be an official state notice at all. Verify the sender and file through Michigan's official portal when filing yourself.
Legitimate LARA communications come from the state, and LARA says official mailings are directed to the resident agent at the registered office on record. Never treat a payment request as governmental simply because it uses urgent compliance language.
What Actually Happens If You Miss February 15?
Missing one deadline should be taken seriously, but LARA does not say that one late Annual Statement instantly dissolves a regular LLC or automatically removes liability protection.
If the LLC has already fallen out of good standing for missing annual statements, Michigan provides a restoration process. The current restoration fee is $50, plus $25 for each missing Annual Statement. When restoration is received on or after February 15, the current year's $25 statement is also required.
You Should Not Depend on a Paper Reminder
LARA says email reminders are sent about 90 days before the annual due date to the email registered with the business entity. Paper notices can also depend on the resident-agent and registered-office information being current.
Our LLC Annual Report Tracker is the better internal next step if you want a repeatable way to track recurring state deadlines rather than rely only on reminder mail.
If you already want a commercial resident agent for separate privacy or document-handling reasons, Northwest currently lists Michigan registered-agent service at $125/year and says its service includes multiple annual-report reminders and due-date tracking. That can be useful, but you do not need to hire Northwest or any other service just to submit a normal $25 Annual Statement yourself.
The Annual Statement Is Not Your Michigan Tax Filing
This distinction is worth keeping explicit. LARA handles the Annual Statement because it maintains the state's business-entity record. Tax returns, tax elections and tax payments are separate matters handled through the relevant tax agencies.
A zero-revenue LLC may still have an Annual Statement due because the filing obligation is tied to the entity's status and timing, not to whether it made a profit. Conversely, filing the $25 Annual Statement does not satisfy any separate state or federal tax return that may apply to the LLC or its owners.
For that separate topic, use the Michigan LLC tax guide rather than trying to treat the Annual Statement as a tax form.
Can You File the Michigan Annual Statement Yourself?
Yes. LARA's current process is designed for direct online filing through MiBRP. A routine Annual Statement does not require a formation company, registered-agent company, attorney or accountant simply because it is an annual state filing.
Paid help can make sense when you have a separate problem to solve, such as restoring good standing, changing an agent arrangement, or coordinating more complex legal or tax changes. For an ordinary current-year statement, however, the state filing itself remains a short $25 compliance task.
No. Reminder delivery and filing responsibility are separate. Check your entity record and applicable due date directly rather than assuming a missing letter or email cancels the Annual Statement obligation.
Frequently Asked Questions
Due Dates and Filing Rules
When is the Michigan LLC annual report due?
A regular Michigan LLC Annual Statement is generally due February 15 each year after formation or qualification. An LLC formed or qualified after September 30 skips the February 15 immediately following formation.
When does Michigan open online Annual Statement filing?
LARA says online filing for LLC Annual Statements begins October 15. You can therefore handle the filing well before the February 15 deadline.
I formed my Michigan LLC in October. When is my first Annual Statement?
The LLC skips the February 15 immediately following formation because it was formed after September 30. For example, an LLC formed in October 2025 would not file in February 2026; its first regular Annual Statement would be due February 15, 2027.
Does an inactive Michigan LLC with no revenue still file?
Yes once its Annual Statement is due. The annual filing is a business-record compliance requirement, not an income-based tax filing. The after-September-30 formation exception is based on formation date, not revenue.
Fees, Late Filings and Common Confusion
How much is the Michigan LLC Annual Statement fee?
The current fee for a regular Michigan LLC is $25. A professional limited liability company has a different annual filing fee, so do not apply the regular-LLC figure to a PLLC.
Is there a $50 late penalty for a regular Michigan LLC Annual Statement?
LARA's current annual-filing page lists the $50 late penalty for professional LLCs, not for the standard $25 LLC Annual Statement. A regular LLC should still cure a missed filing promptly because extended noncompliance affects good standing.
What happens after two years of missing Michigan Annual Statements?
LARA says the LLC is no longer in good standing after two years of failing to file annual statements, and the name becomes available to another eligible entity. Michigan provides a restoration process for LLCs that need to return to good standing.
How much does it cost to restore a Michigan LLC to good standing?
The current Certificate of Restoration of Good Standing fee is $50, plus $25 for each missing Annual Statement. If restoration is received on or after February 15, the current year's $25 statement is also required.
Is a mailed annual-filing solicitation from a private company the same as a LARA bill?
No. Michigan has warned businesses about non-governmental solicitations that resemble official Annual Statement notices. Verify the sender and remember that the state fee for a regular LLC Annual Statement is $25 when you file directly.
Is the Michigan Annual Statement a tax return?
No. The Annual Statement is filed with LARA to maintain current business-entity information. Tax filings and tax payments are separate obligations.