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Michigan . 2026 filing guide

Michigan Secretary of State filings, deadlines, and how to do them right.

Annual reports, business search, registered agent changes, reinstatement, dissolution, tax registration. Every Michigan filing explained, plus the business environment, regulatory bodies, and a year-round compliance calendar. Verified against the Michigan Department of Licensing + Regulatory Affairs, Corporations Division as of June 2026.

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Verified against Michigan Department of Licensing + Regulatory Affairs, Corporations Division on Jun 12, 2026
Agency
Michigan Department of Licensing + Regulatory Affairs, Corporations Division
Branded as Michigan LARA Corporations
Phone
517-241-6470
Mon-Fri 8am-5pm ET
Annual due
February 15
$10 penalty
Processing
2-3 business days
Online filings
Michigan business environment

Why founders choose Michigan (and what to know first)

Low formation and annual fees ($50 + $25). 4.25% flat income tax. Center of US automotive industry. Strong manufacturing supply chain. No local sales tax.

Economy
~$650B economy
Registered entities
~750,000 active entities
New formations / year
~110,000 annually
Key industries
Automotive (Detroit), manufacturing, agriculture, tourism, healthcare, technology (Ann Arbor), aerospace
Michigan tax profile

Tax obligations at a glance

Tax type Where Michigan stands
State income tax4.25% flat
Corporate income tax6%
Sales tax6% state (no local)
Franchise taxNone (replaced by Corporate Income Tax in 2012)

Tax obligations depend on entity type, where you operate, and where revenue is sourced. Consult a licensed CPA for entity-specific advice. File.Business connects you with vetted CPAs in Michigan on request.

Beyond the SoS

Other Michigan agencies your business will touch

The Secretary of State handles formation and corporate filings. These agencies handle the rest of your Michigan compliance.

Michigan Dept of Treasury
517-636-6925

State income tax, sales tax, corporate income tax

Michigan Unemployment Insurance Agency
866-500-0017

Unemployment insurance

Michigan Dept of Insurance + Financial Services
877-999-6442

Insurance licensing

Michigan Workers Comp Agency
517-284-8930

Workers comp

Michigan Dept of Licensing + Regulatory Affairs
517-373-8068

Professional licensing

Michigan Liquor Control Commission
517-284-6260

Alcohol licensing

Michigan compliance calendar

Year-round filings every Michigan business should know

Recurring federal and state deadlines that affect Michigan businesses. Our Compliance Calendar tracks these and 200+ others against your entity.

WhenWhat is due
February 15Michigan annual filing deadline
Jan 31W-2 and 1099 deadlines (federal, applies to all state employers)
Mar 15Form 1065 and 1120-S deadline (pass-through entities)
Apr 15Form 1040 + Q1 federal estimated tax
Jun 15Q2 federal estimated tax
Sep 15Q3 federal estimated tax. Extended 1120-S / 1065
Oct 15Extended 1040 / 1120 deadline
Dec 31Year-end. BOI updates due within 30 days of beneficial-owner changes (FinCEN).
View full Michigan compliance calendar →
How-to . LLC formation

How to form an LLC in Michigan: step by step

Each step explained with what Michigan requires. File.Business handles all of this for $0 service fee plus the $50 state fee.

1
Pick a name

Search the state business name database to confirm the name is distinguishable. Must include LLC, L.L.C., or Limited Liability Company.

2
Choose a registered agent

State street address required (no P.O. Box). The agent must accept the appointment and be available during business hours.

3
File the Articles of Organization

Submit to the Secretary of State with the state filing fee. Online filing is the fastest channel.

4
Draft the operating agreement

Not filed with the state but legally important. Defines members, contributions, distributions, and manager rules.

5
Apply for an EIN

IRS Form SS-4. Online if a member has an SSN; mail/fax if all members are non-US.

6
Open a business bank account

Most banks require: Articles, EIN letter, operating agreement, and beneficial-owner ID.

7
Register for state tax accounts

Department of Revenue for sales tax, withholding accounts if hiring employees.

Start your Michigan LLC →

Ready to file your Michigan paperwork the easy way?

Five minutes per filing. State fee passed through at cost. Audit trail and deadline tracking included.

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Disclosure. File.Business is a private business filing and compliance service. We are not a government agency and are not affiliated with the Michigan Department of Licensing + Regulatory Affairs, Corporations Division or any Secretary of State office. You may file directly with the Michigan Department of Licensing + Regulatory Affairs, Corporations Division. Information on this page is for general guidance only and is not legal, tax, or accounting advice. Filing fees and deadlines verified against the Michigan Department of Licensing + Regulatory Affairs, Corporations Division as of June 2026 and may change. For entity-specific guidance, consult a licensed Michigan attorney or CPA.

File.Business is a private business filing and compliance service. We are not a government agency and are not affiliated with any Secretary of State office. You may file directly with the appropriate state agency. SOC 2 Type II audited. 220,000+ businesses formed since 2017.