Stay compliant in Michigan

Most of these dates repeat every year. Put them on a calendar now.

What’s different in Michigan

Annual filings are online only, on the MiBusiness Registry Portal. The Corporations Division says annual reports and annual statements must be filed online; paper is no longer accepted.
The LLC statement and the corporation report fall on different dates. An LLC files by February 15; a corporation by May 15. Two years of missed filings has consequences for both.
Corporate income tax is for C corporations only. The 6% tax applies to C corporations and businesses taxed as corporations federally. Pass-through owners generally pay the 4.25% individual rate on their share.
Employer rules start early. Paid sick time applies from your first employee (a small business with no employee on or before February 21, 2022 has 3 years from its first hire), and workers’ compensation applies at 3 employees, or with one employee who works 35 or more hours a week for 13 weeks.

Your Michigan calendar

What	When	Cost
LLC annual statement, with LARA	Every year by February 15, starting the year after formation	$25 now; $15 for fees paid after September 30, 2027 under the statute
Corporation annual report, with LARA	Every year by May 15, starting the year after the corporation is formed	$25 if on time, plus $10 for each month or part of a month late, up to $75 in all
Nonprofit annual report, with LARA	Every year by October 1, starting October 1 of the year after formation, if formed between January 1 and September 30	$20
Sales tax return, with Treasury	Monthly the 20th of the following month; quarterly the 20th of the month after the quarter ends; annual return by February 28 of the following calendar year	The tax you collected
Withholding return, with Treasury	Monthly the 20th of the following month; annual return by February 28 of the following calendar year	The tax you withheld
Unemployment report, with the UIA	Every quarter on the 25th of April, July, October and January	2.7% for a new employer outside construction; $55 penalty for a late report
Corporate income tax, C corporations only	Calendar-year filers: April 15, July 15, October 15 and January 15 quarterly, with the annual return due April 30	6%; 1.8% alternative rate under the small business credit
Flow-through entity tax, if elected	Election due the last day of the 9th month after the tax year ends	The individual rate, 4.25%
Assumed name, with LARA	5 years, expiring December 31 of the fifth full calendar year after filing; renewable in 5-year periods	Renewal $25 for an LLC, $10 for a corporation or limited partnership
Liquor license, if you hold one	Expires April 30	The license fee again: Class C $600, Tavern $250, SDM $100 per location, SDD $150 a year, plus $3 for each $1,000 of spirits bought from the commission above $25,000 in the previous calendar year

The corporate income tax row is for C corporations, including an LLC taxed as one. Taxpayers with less than $350,000 in allocated or apportioned gross receipts and/or $100 or less in annual liability are not required to file. E-filing is required from January 1, 2027, with reasonable exceptions. A sole proprietor has the sales tax and employer rows that apply, plus the individual income tax on their own return. Detroit adds its own income tax: 2.4% for residents and 1.2% for nonresidents on individual income, handled by the Michigan Department of Treasury, on behalf of the City of Detroit. Treasury’s Detroit business tax page lists a separate Detroit corporate income tax.

Do this

File the annual statement or report online. Use the Corporations Division’s annual filings page and the MiBusiness Registry Portal. An LLC’s annual statement lists its resident agent and registered office. A corporation’s annual report lists the corporation's resident agent and registered office, and the names and addresses of its president, secretary, treasurer and directors. Be wary of mail or calls that ask for payment: LARA warns of fraudulent calls, texts, emails and letters that impersonate LARA staff and ask for payment or personal information.
Keep your resident agent current. The agent accepts legal process, notices and demands served on the company, so an agent who has moved means notices you never see. Changing the agent or registered office costs $5.
File each sales tax and withholding return on time through Michigan Treasury Online. Treasury assigns your filing frequency each year, so confirm it on your account.
File the unemployment report each quarter with the UIA. As of November 2026, the UIA’s system is scheduled to move from MiWAM to MiUI on November 9, 2026, so follow the UIA’s employer page for where to file. Employer services are offline from 4:30 p.m. on Monday, November 2, 2026 until MiUI opens, so nothing can be filed in that window.
C corporations, file the corporate income tax. The corporate income tax page has the forms. The quarterly and annual dates are in the calendar above.
Check workers’ compensation once you hire. The Workers’ Disability Compensation Agency sets the rule. Insurance is required when you regularly employ 3 or more employees at one time, and part-time employees count toward the 3. It also applies with fewer employees if you have one employee who has worked 35 or more hours a week for 13 weeks or longer in the past 52 weeks. For owners, partners, corporate officers and LLC managers who are members count as employees, while a sole proprietor is never an employee of their own business. The ways to comply: buy insurance, self-insure, or properly file an exclusion form. Going without can bring a fine of $1,000 or imprisonment, and each uninsured day counts separately.
Set up paid sick time. The Earned Sick Time Act FAQ says it covers every Michigan employer with one or more employees. Employees accrue 1 hour for every 30 hours worked. A small business (10 or fewer employees) must allow at least 40 hours of use a year, against 72 at larger employers. Small-business accrual starts October 1, 2025, or the employee's start date if later. A delayed start applies to some new small businesses: 3 years after the business first employs an employee, for a small business with no employee on or before February 21, 2022. An employer may require a new employee hired on or after February 21, 2025 to wait until day 120 before using accrued time.
Missed a filing? Fix it. To restore an LLC, file the restoration of good standing, $50. The rule: file every missed annual statement with its fee, plus the current year's if filing on or after February 15. LARA’s review can take up to 10 business days, unless expedited. For a corporation, the rule is to file every missed report and pay every missed fee and penalty.

What you get back

A filed annual statement or report on your public record, and payment confirmations from Treasury and the UIA. If you restored an LLC, it returns to good standing once LARA files the certificate.

Common questions

How much is the Michigan LLC annual statement?

$25 through September 30, 2027, due February 15 each year, starting the year after formation. The statute lowers it to $15 for fees paid after that date, so check the total when you file. It is filed online on the MiBusiness Registry Portal.

What happens if I miss the Michigan annual report?

For a corporation, a report filed after May 15 adds a penalty of $10 for each month or part of a month late, so the total reaches as much as $75, and the penalty for two years of neglect is automatic dissolution 60 days after two years of unfiled reports or unpaid fees. For an LLC, after 2 straight years of missed statements and 60 days past LARA's notice, the LLC is not in good standing and its name becomes available to others, though it still exists. Restoring an LLC costs $50 plus the missed statements.

Does a Michigan LLC pay corporate income tax?

Not by default. The 6% corporate income tax applies to C corporations and businesses taxed as corporations federally. Owners of pass-through businesses generally pay the 4.25% individual income tax on their share instead.

Do I need workers' compensation insurance in Michigan?

Once you regularly employ 3 or more employees at one time, part-timers included, or have one employee who has worked 35 or more hours a week for 13 weeks or longer in the past 52 weeks. Owners can count, since partners, corporate officers and LLC managers who are members count as employees, while a sole proprietor is never an employee of their own business. An employer complies if it chooses to buy insurance, self-insure, or properly file an exclusion form.

Does Michigan's paid sick time law apply to a small business?

Yes, it covers every Michigan employer with one or more employees. One exception delays it, as compliance starts 3 years after the business first employs an employee, for a small business with no employee on or before February 21, 2022. A small business has 10 or fewer employees and must allow use of at least 40 hours a year, against 72 at larger employers.