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How do I form an LLC in Michigan?

Federal & State Law Editorial TeamLast reviewed: 2026-04-30

Michigan LLCs are governed by the Michigan Limited Liability Company Act, MCL §§ 450.4101 et seq.

1. Filing Fee and Processing Time

  • Articles of Organization (Form CSCL/CD-700): $50 filing fee — among the lowest in the country — with the Michigan Department of Licensing and Regulatory Affairs (LARA), Corporations Division.
  • Processing: 10-15 business days standard. Expedited: $50 for 24-hour; $100 for same-day; $500 for 2-hour; $1,000 for 1-hour.

    • 2. Name Reservation

  • Optional. 6-month reservation for $25. Name must include "Limited Liability Company," "LLC," "L.L.C.," "L.C.," or "LC" (MCL § 450.4204).

    • 3. Resident Agent (Michigan's term)

  • Required under MCL § 450.4207.
  • Must be a Michigan resident individual OR an entity authorized to do business in Michigan, with a Michigan street address (registered office).

    • 4. Operating Agreement

  • Permitted but not required (MCL § 450.4308). Not filed with the state.
  • May be oral or written. Default rules under the Act apply otherwise.

    • 5. Annual Statement

  • Required. Due February 15 each year (the year after formation, if formed before Sept 30; otherwise the following year).
  • Filing fee: $25 — quite low.
  • Failure to file for 2 consecutive years results in the LLC not being in good standing; 3 years triggers automatic dissolution.

    • 6. State Taxes

  • Michigan has a flat 4.25% individual income tax on pass-through LLC income.
  • LLCs taxed as C-corps pay the 6.0% Corporate Income Tax (CIT).
  • No franchise tax for LLCs.
  • Michigan Business Tax (MBT) was repealed in 2012 — replaced by the CIT, which applies only to C-corp filers.
  • Sales tax (6%) registration with the Michigan Department of Treasury if selling taxable tangible personal property.

    • 7. Federal EIN

  • Required for multi-member LLCs and any LLC with employees.

    • 8. Professional LLCs (PLLCs)

  • Licensed professionals must form a Professional Limited Liability Company under MCL §§ 450.4901-450.4910.
  • All members must be licensed in the same profession.

    • 9. Local Business Licenses

  • No statewide general business license; check city/township requirements (Detroit, for example, requires various local registrations).

    • This is legal information, not legal advice.

    When to Talk to a Lawyer
    • You are forming a PLLC and all members must be co-licensed
    • Your LLC missed multiple annual statements and faces dissolution
    • You are converting a Michigan corporation to an LLC
    Related Statutes & Laws
    • Mich. Comp. Laws § 450.4202
    • Mich. Comp. Laws § 450.4204
    • Mich. Comp. Laws § 450.4207
    • Mich. Comp. Laws § 450.4308
    • Mich. Comp. Laws § 450.4901

    This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.