The Michigan LLC annual statement is a short yearly filing, form CSCL/CD-2700, that every domestic and foreign LLC authorized to do business in Michigan must submit to the Department of Licensing and Regulatory Affairs (LARA) by February 15. The fee is $25, and the form asks only for your LLC’s registered office address and resident agent information.1State of Michigan. Annual Reports and Annual Statements LARA mails a pre-printed copy to your resident agent roughly three months before the deadline, but you can also file online or send in a blank form yourself.2Michigan Department of Licensing and Regulatory Affairs. Limited Liability Company Filing Information Miss the date and LARA adds a $50 late penalty. Skip two years in a row and your LLC can lose its good-standing status and even its name.
Who Has to File
Every LLC organized under Michigan law and every foreign LLC authorized to transact business in the state owes an annual statement. The duty comes from Section 207 of the Michigan Limited Liability Company Act, which requires each LLC to report its resident agent’s name and registered office address to LARA every year.3Michigan Legislature. MCL Section 450-4207
One timing exception matters. If your LLC was formed, or if a foreign LLC was authorized, after September 30, you do not have to file on the February 15 that immediately follows. Your first annual statement is due the next February 15.4State of Michigan. Annual Filings
Professional LLCs file a different form, CSCL/CD-2700P. A PLLC owes $75 instead of $25 and must also submit an annual report listing all members and managers and certifying that each is licensed to render the company’s professional services.5Michigan Legislature. Michigan Limited Liability Company Act – Act 23 of 1993 If you run a PLLC, the deadline and penalty rules are the same, but the form and fee are not.
What the Form Asks For
The CSCL/CD-2700 is one of the shortest business filings in Michigan. LARA uses it mainly to confirm your contact information is still accurate. You provide or update three things:1State of Michigan. Annual Reports and Annual Statements
- The registered office address, which must be a physical Michigan street address. A P.O. Box alone does not satisfy the requirement.
- The resident agent’s name and address, matching the registered office. The agent is the person or entity designated to accept legal documents for your LLC.
- An email address for the resident agent.
If LARA’s pre-printed form arrives and nothing has changed, verify the information, sign, and send it back. If anything is outdated, correct it on the form. The annual statement is your yearly chance to update your registered office or swap resident agents without filing a separate amendment.
How to File
Online
The fastest option is LARA’s MiBusiness Registry Portal, launched in June 2025 to replace the older MICH-ELF and COFS systems.6Department of Licensing and Regulatory Affairs. Corporations Online Filing System Frequently Asked Questions Go to mibusinessregistry.lara.state.mi.us, search for your LLC by name or entity ID, and file the annual statement directly. You pay online when you submit. The portal opens for annual statements on October 15 of the preceding year, so you have roughly four months before the February 15 deadline.1State of Michigan. Annual Reports and Annual Statements
By Mail
Complete the pre-printed CSCL/CD-2700, include a check or money order for $25 payable to the State of Michigan, and mail it to:
Michigan Department of Licensing and Regulatory Affairs
Bureau of Commercial Services
Corporation Division
P.O. Box 30054
Lansing, MI 48909
Mail filings have to arrive by February 15. The postmark date does not control, so build in at least a week of mail time.
In Person
LARA accepts walk-in filings at its Lansing-area office. The office location has moved in recent years, so check the Corporations Division page on michigan.gov for the current street address before you go. In-person filing is most useful if you want a stamped copy back immediately or you are combining the statement with an expedited request.
Fees, Penalties, and Expedited Service
The base fee is $25 for a standard LLC and $75 for a PLLC, which covers both the annual statement and the annual report.1State of Michigan. Annual Reports and Annual Statements Any filing or payment that arrives after February 15 carries a $50 late penalty on top of the base fee.5Michigan Legislature. Michigan Limited Liability Company Act – Act 23 of 1993
LARA offers expedited processing for an added fee. For filings concerning an existing entity:7Michigan Department of Licensing and Regulatory Affairs. Expedited Service Fees
- 24-hour service: $100.
- Same-day service: $200. Must be received by 1:00 p.m. Eastern.
- Two-hour service: $500. Must be received by 3:00 p.m. Eastern.
- One-hour service: $1,000. Must be received by 4:00 p.m. Eastern.
Expedited fees rarely make sense for a routine annual statement filed on time. They exist for situations where you urgently need proof of good standing, like a real estate closing or a lender deadline.
What Happens If You File Late or Skip It
A late filing costs the $50 penalty. The bigger risk is not filing at all. If your LLC misses two consecutive annual statements, LARA’s administrator sends a notice. If you still do not file all overdue statements and pay the fees within 60 days of that notice, your LLC loses its good-standing status.5Michigan Legislature. Michigan Limited Liability Company Act – Act 23 of 1993
Losing good standing has real consequences. LARA will not issue a certificate of good standing, which banks, lenders, and business partners routinely ask for. Your company name becomes available for another entity to claim. LARA will also refuse to accept any other filings from your LLC until you submit a certificate of restoration of good standing.1State of Michigan. Annual Reports and Annual Statements
Your LLC does not cease to exist. The statute says the company remains in existence and can continue to transact business.5Michigan Legislature. Michigan Limited Liability Company Act – Act 23 of 1993 But operating without good standing creates friction everywhere. Contracts, bank accounts, closings, and permits can all stall when you cannot produce a current good-standing certificate. Restoration requires filing all missed statements, paying all overdue fees and penalties, and submitting the restoration form with its own fee.
Common Mistakes That Cost People the Deadline
The form is simple. The misses usually come from timing and logistics.
- Waiting for the pre-printed form. LARA mails it to the resident agent’s address on file. If that address is stale, the form never reaches you, but the February 15 deadline still applies. Set your own calendar reminder.
- Confusing the LLC deadline with the corporate one. Michigan corporations file annual reports by May 15; LLCs file annual statements by February 15. If you own both, the dates mix up easily.
- Sending the wrong fee. Standard LLCs owe $25; PLLCs owe $75. A short payment delays processing.
- Assuming the statement updates your information everywhere. It only updates your registered office and resident agent with LARA. The IRS, Michigan tax accounts, and local licensing agencies all require separate updates.