The Short Answer
The Articles of Organization create the LLC. They name the company and identify a resident agent, the person or business that receives legal papers for the LLC at a Michigan address. LARA's Corporations Division sets the filing fee and publishes the current form. This page lists only figures confirmed at the official source, so it does not state the articles fee. Read it on LARA's fee schedule on the day you file.
The EIN comes second. The IRS issues EINs for free and warns against paying a third party for one. Its guidance also says to form the entity with the state before applying. If you apply early, the application has no approved company to attach to.
The annual statement is the ongoing obligation. LARA's annual reports page says it is due February 15 each year after the LLC is organized. The fee is $25.00, and a $50.00 penalty applies if LARA receives it after February 15. An LLC formed after September 30 skips the next February 15 statement. If you never file, the LLC can be dissolved or revoked, or it can lose good standing.
There is no federal beneficial ownership (BOI) report to file. FinCEN's BOI page states that companies created in the United States are exempt.
None of these steps requires a lawyer or a formation service. What trips people up is the order, not the difficulty.
Michigan LLC Fees, Deadlines and Requirements
All sources below were read September 28, 2026.
| Item | Figure or requirement | Official source |
|---|---|---|
| Articles of Organization filing fee | $50.00, nonrefundable | LARA, Form CSCL/CD 700 (Rev. 07/25) |
| EIN | $0 (free) | IRS, Get an Employer Identification Number |
| Paying a third party for an EIN | Not necessary; the IRS warns against it | IRS, Get an Employer Identification Number |
| When to apply for an EIN | After the state has formed the entity | IRS, Get an Employer Identification Number |
| Annual statement due date | February 15 each year after organization | LARA, Annual Reports and Annual Statements |
| LLC formed after September 30 | Skips the next February 15 statement | LARA, Annual Reports and Annual Statements |
| Annual statement fee | $25.00 | LARA, Annual Reports and Annual Statements |
| Late penalty | $50.00 if received after February 15 | LARA, Annual Reports and Annual Statements |
| Failure to file | Dissolution, revocation or loss of good standing | LARA, Annual Reports and Annual Statements |
| Federal BOI reporting | US-formed companies exempt | FinCEN, Beneficial Ownership Information |
Step 1: File the Articles of Organization with LARA
Start with LARA's Corporations Division, which publishes the Articles of Organization for a domestic LLC. Before you file, decide on a name and choose a resident agent with a Michigan address. You can serve as your own resident agent if you have a Michigan address where legal papers can reliably reach you.
Fill in the form exactly as LARA's current version asks, and pay the fee on LARA's schedule. Approval time is not stated here because it is only knowable by filing. Wait for approval before moving on, because every later step depends on the LLC legally existing.
An operating agreement is an internal document among the members. It is not part of the articles filing. Whether to write one, and what it says, is up to the members.
Step 2: Get an EIN from the IRS
Once LARA approves the articles, apply for an EIN directly with the IRS. According to the IRS's EIN page, the number is free. Websites that charge for an EIN are charging for a form you can submit yourself at no cost.
The online application asks you to identify a responsible party for the LLC. The IRS's EIN page explains who qualifies, so read that section before you start. After the EIN is issued, you can open a business bank account, which typically needs both the approved articles and the EIN.
Step 3: Calendar the Annual Statement
Set a recurring reminder for February 15. LARA's annual reports page lists these rules:
- The statement costs $25.00.
- A $50.00 penalty applies after the deadline.
- An LLC formed after September 30 skips the next February 15 filing.
- Missing the statement entirely can end in dissolution, revocation or loss of good standing.
A $25 filing is easy to forget and costly to miss, which is why the reminder matters more than the form itself.
A Note on Federal BOI Reporting
Older articles describe a federal beneficial ownership report due soon after formation. FinCEN's current BOI page states that companies created in the United States are exempt. A Michigan LLC formed in Michigan has nothing to file with FinCEN.
Filing Yourself Versus Using a Formation Service
No government page makes this comparison, so here it is in plain terms.
Filing yourself costs:
- LARA's articles fee
- $0 for the EIN
- $25.00 each year for the annual statement
The work is one state form, one IRS application and one yearly reminder.
ZenBusiness is one formation service that charges for this work. Its Starter plan is $0 plus the state fee, so the formation cost matches filing yourself. The difference is that someone else prepares the articles. Its Pro plan is $199 per year and Premium is $299 per year, and both add services beyond formation.
Its registered agent service is a separate $199 per year on every tier, including Premium. It is discounted to $99 for the first year when you form with ZenBusiness. Older pages, including some of ZenBusiness's own help articles, show a $399 Premium tier with the agent bundled. That pricing is out of date.
Where a service genuinely helps is the resident agent. If you have no Michigan address, or no one can reliably receive legal papers at one, a paid agent solves a real problem. In that situation, you can compare ZenBusiness's formation plans against the cost of arranging an agent yourself. This site earns a commission on that link. The commission does not change the recommendation: if you have a reliable Michigan address, filing yourself is the lower-cost route.
The EIN is a different case. A service adds nothing there, since the IRS issues it for free.
FAQ
What are the Michigan LLC filing requirements for Articles of Organization, and is it Form 540?
No. Michigan's form is CSCL/CD 700, Articles of Organization for Domestic Limited Liability Companies, published by LARA's Corporations, Securities & Commercial Licensing Bureau (current revision 07/25, read September 28, 2026). It asks for the LLC name, which must include "Limited Liability Company," "L.L.C." or "L.C." It also asks for a registered office street address in Michigan and the name of the resident agent at that office. The nonrefundable filing fee is $50.00. Professional LLCs use Form CSCL/CD 701 instead.
What is the LARA filing fee for a Michigan LLC?
LARA sets and publishes the fee for the Articles of Organization. This page does not state it because only figures confirmed at the source appear here. Check LARA's fee schedule at the time you file. The recurring cost that is confirmed is the $25.00 annual statement.
Does a Michigan LLC need a resident agent, an operating agreement and an annual statement?
- Resident agent: Yes, a resident agent with a Michigan address is named in the articles.
- Operating agreement: It is an internal document, not part of the state filing.
- Annual statement: It is due February 15 each year after organization, with a $25.00 fee and a $50.00 late penalty (LARA).
How do you apply for an EIN for an LLC online, and who is the responsible party?
Apply directly on the IRS website after LARA approves the LLC. The EIN is free, and the IRS warns against paying anyone else for it. The application asks for a responsible party, and the IRS EIN page explains who qualifies.
Does a Michigan LLC have to file a BOI report?
No. FinCEN states that companies created in the United States are exempt from federal BOI reporting.
Sources
- Michigan Department of Licensing and Regulatory Affairs, “Annual Reports and Annual Statements”
- Internal Revenue Service, “Get an employer identification number”
- Financial Crimes Enforcement Network, “Beneficial Ownership Information Reporting”
This is general information, not legal advice, and requirements vary by state and change over time.