How to Register an LLC in Michigan: Agent, Filing, and Taxes

To register an LLC in Michigan, file Articles of Organization (Form CSCL/CD-700) with the Department of Licensing and Regulatory Affairs (LARA) and pay a $50 filing fee. Before you file, confirm the name is available and appoint a Michigan resident agent. After LARA approves the filing, get a federal EIN, register for any Michigan taxes that apply to your business, and mark February 15 on your calendar for the annual statement.

Pick a Name That Meets Michigan’s Rules

Your LLC name must be distinguishable from every business entity already on file with LARA, including corporations, limited partnerships, and other LLCs. Run your proposed name through the LARA Corporations Division’s online business entity search before you commit.

Michigan law also requires a designator that signals the legal structure. Your options are “Limited Liability Company,” “L.L.C.,” or “L.C.,” with or without periods. Nothing else satisfies the requirement. Words tied to regulated industries — banking, insurance, professional services — may trigger extra scrutiny or require proof of licensing before LARA accepts the filing.¹

If you want to lock in a name before you file, submit an Application for Reservation of Name with a $25 fee. The reservation holds the name for a limited period.² Skip this step if you’re filing right away.

Licensed Professionals Use a Different Form

Doctors, lawyers, accountants, architects, engineers, and other licensed professionals cannot form a standard LLC. They must organize as a Professional Limited Liability Company (PLLC) under a separate part of the Michigan Limited Liability Company Act, using Form 701 instead of Form 700.³⁴ The $50 fee is the same.

Appoint a Resident Agent

Every Michigan LLC must name a resident agent and a registered office. The agent is the person or entity authorized to accept legal documents on the LLC’s behalf, including lawsuits and official state notices.⁵

The agent can be an individual who lives in Michigan or a business entity authorized to operate in the state. The agent’s business office or residence must match the LLC’s registered office address. A P.O. Box alone won’t work, because the statute ties the registered office to a physical business office or residence.⁵

You can serve as your own agent if you live in Michigan and are comfortable putting your address on the public record. Many owners hire a professional registered agent service instead, which keeps a home address off the state database and guarantees someone is available during business hours to accept documents. These services typically run $50 to $300 per year. If you change agents or the registered office address later, file an update with LARA.

File the Articles of Organization

Form CSCL/CD-700 is the document that officially creates your LLC. Download it from LARA or file through the online system. You’ll provide:

The exact LLC name, including the required designator.
The registered office’s physical Michigan street address, plus a mailing address if different.
The resident agent’s name at that office.
A statement of purpose. Michigan allows an all-purpose clause stating the company may engage in any lawful activity for which an LLC can be formed, so you don’t have to list specific business activities.⁶
Duration. Leave it blank or write “perpetual” unless you want an automatic dissolution date.
Management structure. Michigan defaults to member-managed. If you want managers to run the business instead, add a statement to that effect in Article V.⁶

All organizers must sign before submission.

Filing Fees and Expedited Processing

Submit online through Michigan’s Integrated Corporation System (MICS) or mail the paper form to the LARA Corporations Division in Lansing. The standard fee is $50.⁴

If you need it done faster, expedited processing costs extra on top of the $50 filing fee:⁴

24-hour: $50
Same-day: $100
2-hour: $500
1-hour: $1,000

Once LARA approves your filing, it issues a Certificate of Organization confirming the LLC officially exists. Standard turnaround varies, so check LARA’s website for current timelines if you’re not paying for expedited service.

Write an Operating Agreement

Michigan doesn’t require an operating agreement, but skipping one is risky for any LLC with more than one member. Without a written agreement, the default rules in the Michigan Limited Liability Company Act govern your business, and those defaults may not match what you and your co-owners actually intend.

Under Michigan’s defaults, each member gets one vote regardless of investment, and profits and losses are split equally.⁷ If one member puts in 80% of the startup capital and another puts in 20%, the state still treats them as 50/50 partners unless the operating agreement says otherwise.

A solid agreement usually covers ownership percentages tied to capital contributions, how profits and losses are allocated (which can differ from ownership percentages), voting rights and what requires a supermajority, day-to-day management roles, what happens if a member wants to leave or dies, and how the LLC would wind down. Keep it as an internal document. You don’t file it with LARA, but every member should sign and keep a copy.

Get an EIN and Register for Michigan Taxes

After LARA approves the LLC, apply for an Employer Identification Number (EIN) from the IRS. This nine-digit number functions like a Social Security number for your business, and you need it to file federal taxes, open a business bank account, and hire employees. The IRS issues EINs online for free and typically provides the number immediately.⁸ Ignore third-party sites that charge a fee. The IRS never does.

Whether you need to register with the Michigan Department of Treasury depends on what your business does. Selling physical goods or certain services requires a sales tax license. Hiring employees requires state withholding tax registration. Both go through Michigan Treasury Online (MTO), which uses your federal EIN as your Treasury account number.⁹

With your Certificate of Organization and EIN, you can open a business bank account. Keeping business finances separate from personal accounts is one of the simplest ways to preserve the liability protection your LLC provides.¹⁰

File Your Annual Statement by February 15

Michigan requires every LLC to file an annual statement (Form CSCL/CD-2700) and pay a $25 fee by February 15 each year. If your LLC was formed after September 30, your first statement isn’t due the following February 15; it’s due the February 15 after that.¹¹

The statement confirms your resident agent, registered office, and other basic details. Missing the deadline adds a $50 late penalty on top of the $25 fee.¹¹ Extended non-filing can cost the LLC its good standing with the state, which may affect your ability to enforce contracts, file lawsuits, or conduct business. Restoring good standing means filing every missed statement and paying the accumulated fees and penalties.¹²

How Your Michigan LLC Will Be Taxed

An LLC doesn’t get its own federal tax category by default. The IRS classifies it based on how many members it has, unless you elect otherwise. A single-member LLC is a “disregarded entity,” and you report business income and expenses on Schedule C of your personal return, the same way a sole proprietor does. A multi-member LLC is treated as a partnership. The LLC files an informational return on Form 1065, and each member reports their share of income on their personal return.¹³

Under either default, LLC members pay self-employment tax on business profits.¹⁴

Some LLCs benefit from electing to be taxed as an S-corporation. Members who actively work in the business pay themselves a reasonable salary (subject to payroll taxes) and take remaining profits as distributions that are not subject to self-employment tax. To elect S-corp status for the current tax year, file IRS Form 2553 within two months and 15 days of the start of that tax year.¹⁵ The election adds payroll obligations and doesn’t help every business, so talk it through with a tax professional first.

Beneficial Ownership Reporting

As of March 2025, FinCEN issued a rule exempting all domestic companies, including Michigan LLCs, from beneficial ownership information (BOI) reporting under the Corporate Transparency Act.¹⁶ Only entities formed under foreign law and registered to do business in a U.S. state have to file. A domestic Michigan LLC currently has no BOI filing obligation. This area has shifted more than once, so check FinCEN’s site for the current status before assuming.

1
Michigan Legislature. Michigan Compiled Laws Section 450-4204
2
State of Michigan. About Name Reservations
3
Michigan Legislature. Michigan Compiled Laws Section 450-4901
4
Michigan.gov. Filing Fees
5
Michigan Legislature. Michigan Compiled Laws Section 450-4207
6
State of Michigan. Articles of Organization CSCL-CD 700
7
Michigan Legislature. Michigan Compiled Laws Section 450-4102
8
Internal Revenue Service. Get an Employer Identification Number
9
State of Michigan. New Business Registration
10
U.S. Small Business Administration. Open a Business Bank Account
11
State of Michigan. Limited Liability Company Filing Information
12
State of Michigan. Restore My LLC
13
eCFR. 26 CFR 301.7701-2 – Business Entities; Definitions
14
Internal Revenue Service. Self-Employment Tax (Social Security and Medicare Taxes)
15
Internal Revenue Service. Instructions for Form 2553
16
Financial Crimes Enforcement Network. Beneficial Ownership Information Reporting