Michigan
Michigan business compliance calendar
What Michigan asks of a company or a nonprofit registered or doing business there, beyond the federal filings every organization owes. Pick your entity type for the full calendar with dates.
LLC 2026LLC 2027C corporation 2026C corporation 2027S corporation 2026S corporation 2027partnership 2026partnership 2027sole proprietorship 2026sole proprietorship 2027nonprofit 2026nonprofit 2027
Registration and franchise filings
| Entity | Filing | Fee | If missed |
|---|---|---|---|
| Corporations | Annual report, by May 15 each year, with the Michigan Department of Licensing and Regulatory Affairs | $25 | $10 a month late; dissolution after two years |
| LLCs | Annual statement, by February 15 each year, with the Michigan Department of Licensing and Regulatory Affairs | $25 | $50 late fee; loss of good standing after two years |
| Partnerships | Annual statement, by February 15 each year, with the Michigan Department of Licensing and Regulatory Affairs | $25 | $50 late fee; loss of good standing after two years |
| Nonprofits | Annual report, by October 1 each year, with the Michigan Department of Licensing and Regulatory Affairs | $20 | $10 a month late; dissolution after two years |
Taxes and employers
- Corporate income tax
- Yes. C corporations file a Michigan return by the 15th day of the fourth month after the year ends, with the Michigan Department of Treasury.
- Personal income tax
- Yes. S corporations and partnerships file a Michigan information return, and employers withhold state income tax.
- Employers
- Register for unemployment insurance and file wage reports every quarter. Reconcile income tax withholding after year end.
- Sources
- Michigan Department of Licensing and Regulatory Affairs, Michigan Department of Treasury
All Michigan rules in the pack
- Michigan annual reportby May 15 each year
- Michigan annual statementby February 15 each year
- Michigan annual statementby February 15 each year
- Michigan nonprofit annual reportby October 1 each year
- Michigan charitable solicitation license renewalby the last day of the 6th month after the fiscal year ends (the last day of June for a calendar year)
- Michigan corporate income tax returnby the last day of the 4th month after the fiscal year ends (the last day of April for a calendar year)
- Michigan corporate estimated tax paymenton the 15th day of the 4th, 6th, 9th, 12th months of the fiscal year (April 15, June 15, September 15, December 15 for a calendar year)
- Michigan pass through entity returnby the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year)
- Michigan personal income tax return with business incomeby April 15 each year
- Michigan unemployment insurance wage reportby the last day of the 1st month after each quarter
- Michigan annual withholding reconciliationby January 31 each year
- Michigan sales tax returnby the 20th day of the 1st month after each quarter