Michigan Corporation & LLC Filing Requirements

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We are providing the following for informational purposes only, which should not be a replacement for the advice of those licensed to give tax and legal advice. Further, although we make every effort to keep the information up-to-date, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you encounter to us by CLICKING HERE (please include state and defective link in your report).

 

General Info

Agencies

If you have further questions regarding business filings or fees, need additional filing forms, or want to contact your state's business division, here is the agency's contact information.

 

Michigan Department of Licensing and Regulatory Affairs

Bureau of Commercial Services

Corporation Division

P.O. Box 30054

Lansing, MI 48909

(517) 241-6470
FAX: (517)-241-0538

http://www.michigan.gov/lara/0,1607,7-154-35299---,00.html

 

If you have further questions regarding business taxes, need additional tax forms, or want to communicate with your state's tax division, here is the agency's contact information.

 

Michigan Department of Treasury
Lansing, Michigan 48922

(517) 373-3200

http://www.michigan.gov/treasury

Michigan State Statutes

To research the State Statutes for Michigan Corporations, click here.

To research the State Statutes for Michigan LLCs, click here.

To research the State Statutes for Michigan Partnerships, click here.

 

Licensing

 

Business Licenses

Contact your state or local agencies regarding licensing issues.

  

 

Corporations 

 

Annual Filing Requirements

 

Annual Report

Fee:

The Profit Corporation Annual Report filing fee is $25. There is a $10 per month, or portion thereof, penalty fee up to a maximum of $50. Assessment for the penalty begins on May 16th. The Non-Profit Corporation Annual Report filing fee is $20.

 

Forms:

Online Filing - File Annual Report Online (Visa/MC required)
(To search for your business ID CLICK HERE)

The Bureau will send a pre-printed report to the corporation's resident agent at the registered office address. If a corporation does not file an update, the result is an automatic dissolution or withdrawal. However, as required, notice of impending dissolution or withdrawal and the missing updates are sent to the corporation's resident agent prior to the automatic dissolution or revocation.

 

Due Date:

 

The profit annual report must be filed on or before May 15th of the year in which it is due. The non-profit annual report must be filed on or before October 1st. Online filing for the next report or statement owed is available beginning approximately 90 days prior to the due date.

 

Corporation Tax Returns

Tax:

The Michigan Business Tax (MBT) imposes both a Modified Gross Receipts Tax and a Business Income Tax on all standard taxpayers with apportioned or allocated gross receipts equal to $350,000 or more, where:

 

The Modified Gross Receipts Tax rate is 0.8%, and The Business Income Tax rate is 4.95%.

 

An annual surcharge of 21.99% is applied to the sum of both tax liabilities, where the surcharge amount levied against the taxpayer is capped at $6,000,000 in any single tax year.

 

Insurance companies and financial institutions will calculate tax liability using specialized tax bases and rules, which are covered in separate booklets. See the 2014 Insurance Company Annual Return for Michigan Business and Retaliatory Taxes (Form 4588) and the MBT Annual Return for Financial Institutions (Form 4590).

 

 

Forms:

Form 4567 - Michigan Business 2015 Tax Return with instructions
Business Tax Form List - Current Business Tax Forms (also available 2002-2014)
Business Tax (E-file) - Pay Business Taxes Electronically

 

Due Date:

 

Business Tax due on or before April 30th or by the last day of the 4th month after the close of the tax year.

  

Limited Liability Company

 

Annual Filing Requirements

 

Annual Report

Fee:

The Annual Statement filing fee is $25.

 

Forms:

Online Filing - File Annual Report Online (Visa or MasterCard required)
(To look up your Entity ID # CLICK HERE)

Every Limited Liability Company is required to file an Annual Statement each year. The bureau sends a pre-printed form to the registered office of each company 90 days before the due date. The company should check that the details are correct, reporting changes in resident agent and registered office. If the LLC is formed after September 30th, it is not required to file an annual statement on February 15th immediately succeeding its formation.

 

Due Date:

The annual statement must be filed before February 15th of the year.

 

LLC Tax Returns

Tax:

The Michigan Business Tax (MBT) imposes both a Modified Gross Receipts Tax and a Business Income Tax on all standard taxpayers with apportioned or allocated gross receipts equal to $350,000 or more, where: .

 

The Modified Gross Receipts Tax rate is 0.8%, and The Business Income Tax rate is 4.95%.

 

An annual surcharge of 21.99% is applied to the sum of both tax liabilities, where the surcharge amount levied against the taxpayer is capped at $6,000,000 in any single tax year.

 

 

Forms:

Form 4567 - Michigan Business 2015 Tax Return with instructions
Business Tax Form List - Current Business Tax Forms (also available 2002-2014)
Business Tax (E-file) - Pay Business Taxes Electronically

 

Due Date:

Business Tax due on or before April 30th or by the last day of the 4th month after the close of the tax year.