 |
|
|
|
|
Small Business Information Resources > INC and LLC Filing Requirements and Forms (by State) > Michigan
Michigan Corporation & LLC Filing Requirements
The following is provided for informational purposes only and should not replace the advice of professional counsel. Although we make every effort to keep the information presented here up to date, states continuously change their policies, forms, fees, and information. Because of this, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you may encounter with moved or broken links on this page by clicking here. (Make sure to include the state and the defective link names in your e-mail.) Last update: January 24, 2007
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 Labor & Economic Growth
Bureau of Commercial Services
Corporation Division
P.O. Box 30054
Lansing, MI 48909
(517) 241-6470
FAX: (517)-241-0538
http://www.michigan.gov/cis/
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.
Annual Filing Requirements
Annual Report
|
Fee: |
The Annual Report filing fee is $25. There is a $50 late filing penalty fee.
|
|
Forms: |
Information Update - Annual Report
Information Update (No Change) - Annual Report (No Change)
Online Filing - File Annual Report Online |
|
Due Date: |
The annual report must be filed on or before May 15th of the year in which it is due. |
Corporation Tax Returns
|
Tax: |
The business tax is 2% of taxable income and is being phased out by 2022.
|
|
Forms: |
Form C-8000 - Single Business 2006 Tax Return (instructions)
Business Tax Form List - 1997-2006 Single Business Tax Forms
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. There is a $50 fee assesed to late filings.
|
|
Forms: |
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 business tax is 2% of taxable income and is being phased out by 2022.
|
|
Forms: |
Form C-8000 - Single Business 2006 Tax Return (instructions)
Business Tax Form List - 1997-2006 Single Business Tax Forms
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. |
|
|
|
|
|
|
|
|
|
