Michigan LLC Annual Statement (2026): February 15 Due Date and $25 Fee
Michigan requires an annual filing from every LLC, but the state's name for it is the Annual Statement, not an annual report. If you searched for "Michigan LLC annual report," this is the same filing: Form CSCL/CD-2700, submitted to LARA under MCL 450.4207, $25, due February 15 each year.
When the Michigan Annual Statement Is Due
February 15, every year. LARA mails a pre-printed statement to your resident agent at the registered office roughly 90 days ahead, so it shows up around mid-November. You verify the pre-filled details, report any agent or office changes, and file.
The first-year exception matters: an LLC organized after September 30 is not required to file the February 15 immediately following organization. Organize in October 2026, for example, and your first statement is not due until February 15, 2028. LLCs organized between January 1 and September 30 file by the following February 15.
Michigan Annual Statement Fee: $25
The standard LLC fee is a flat $25. A professional LLC files a different document, the Annual Report on Form CSCL/CD-2701, at $75. Veteran-owned LLCs can request a fee waiver with proof of veteran status.
How to File Form CSCL/CD-2700
Ready to get started?
Get Started- Sign in to the MiBusiness Registry Portal with a MiLogin for Business account. Since June 2025 the statement is filed online only; paper is no longer accepted.
- Pull up your LLC and review the pre-populated record: entity name, registered agent (the portal uses Michigan's term, resident agent), and registered office.
- Enter any agent or office changes directly on the statement. Mid-year changes can also be filed separately on Form CSCL/CD-520 for $5.
- Pay the $25 fee and keep the confirmation.
Late Filing and the Two-Year Rule
The penalty is $10 for each month, or part of a month, that the statement is late, capped at $50. The bigger risk is the two-year rule: go two consecutive years without filing and the LLC loses its good standing and can be administratively dissolved under the LLC Act's Chapter 9. Getting back requires a Certificate of Restoration (about $50) plus every delinquent statement and its fee.
Registered Agent Duties Run All Year
Michigan expects a registered agent (statutorily, a resident agent, MCL 450.4207) and a registered office in the state at all times, not just at filing season. Our registered agent service keeps the listing valid and flags February 15 before it arrives.
Federal Obligations Are Separate
Ready to get started?
Get Started- Schedule C for single-member LLCs, Form 1065 for multi-member
- Members generally owe self-employment tax on their profit shares
- Quarterly estimated payments once you expect to owe $1,000 or more
- Payroll filings the moment you hire
Do Not Let a $25 Filing Sink the Company
We monitor the deadline and file the statement on time, every year.