Michigan annual report
Michigan LLCs file a Annual Statement (Form 2700) every year for $25. Due: February 15 each year (online filing opens October 15).
| Entity | Report | Fee | How often | Due | If late |
|---|---|---|---|---|---|
| LLC | Annual Statement (Form 2700) | $25 | annual | February 15 each year (online filing opens October 15) | No late penalty stated for a standard LLC (PLLC: $75 statement plus $50 penalty if received after February 15); LLC falls out of good standing if not filed |
| Corporation | Annual Report for Profit Corporations (Form 2500) | $25 | annual | May 15 each year (online filing opens January 15) | Penalty added to the $25 fee: $10 (May 16-31), $20 (June), $30 (July), $40 (August), $50 (September 1 or later), for a maximum total of $75 |
| Nonprofit | Annual Report for Nonprofit Corporations (Form 2000) | $20 | annual | October 1 each year (online filing opens June 15) | No late penalty stated; corporation falls out of good standing if not filed |
When the first one is due
- LLC: February 15 of the year after formation; an LLC formed or qualified after September 30 skips the February 15 immediately following formation
- Corporation: May 15 of the year after incorporation
- Nonprofit: October 1 of the year after incorporation
Taxes due on their own schedule
- Corporate Income Tax (CIT) (Corporation): $0 — No minimum or franchise tax. C corporations with gross receipts under $350,000, or with CIT liability of $100 or less, do not file or pay. Above that, the CIT rate is 6% of the apportioned tax base. LLCs taxed as partnerships or disregarded entities are not subject to CIT
Checked 2026-10-20. Confirm on the Michigan Department of Licensing and Regulatory Affairs (LARA), Corporations Division site before filing.