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Michigan LLC annual report & franchise tax deadlines 2026-2027

Every recurring Michigan filing for LLCs, S corps and C corporations — due dates, fees and the official source for each. Last verified Oct 21, 2026.

LLC

ReportAnnual Statement Confirmed on official page
DueBy Feb 15 each year (starting the year after formation)
State fee$25
How oftenannual

Corporation (C & S corp)

ReportAnnual Report Confirmed on official page
DueBy May 15 each year
State fee$25
How oftenannual

Franchise & entity-level taxes

No separate statewide franchise or entity-level tax listed for this state.

State income & estimated tax

Corporate income taxYes
C corp returnApr 30 (CIT, last day of the 4th month)
Partnership / S corp returnNo state partnership/S corp entity return (elective flow-through entity tax available)
Corporate estimatesApr 15, Jul 15, Oct 15, Jan 15 (quarterly)

General pattern — verify Calendar-year pattern; confirm with the revenue department.

Sales tax

Filing frequency (monthly, quarterly or annual) is assigned by the state based on your tax liability. Returns are generally due the 20th of the month after the reporting period.

General pattern — verify Your assigned frequency and due day appear in your state tax account.

IRS disaster postponements in Michigan

IRS relief is federal. Whether Michigan follows the postponement for state returns varies — check the state revenue department.

Your Michigan calendar

Add your formation month/year to date anniversary-based reports. Calendar-year filers; weekend and federal-holiday dates roll to the next business day.

Upcoming deadlines

Not tax advice — verify each date with the linked source. Fiscal-year filers' dates differ.

Tools that help you stay compliant

Partner placements — placeholders, not yet live. Disclosed as sponsored when active.

Placeholder · Registered agentRegistered agent partnerAnnual-report reminders and filing service in Michigan.
Partner link (placeholder)
Placeholder · FormationLLC formation partnerForm or convert an entity, with compliance alerts.
Partner link (placeholder)
Placeholder · PayrollPayroll partnerFiles 941s, W-2s and state payroll returns automatically.
Partner link (placeholder)

Michigan deadline FAQ

When is the Michigan LLC annual report due?

By Feb 15 each year (starting the year after formation).

How much does the Michigan LLC annual report cost?

State fee: $25.

When is the Michigan corporation annual report due?

By May 15 each year. Fee: $25. S corporations file the same report as other corporations.

Does Michigan have a franchise tax or annual LLC tax?

We don't list a separate statewide franchise or entity-level tax for Michigan. Income and sales taxes may still apply.

When are Michigan business income tax returns due?

C corporations: Apr 30 (CIT, last day of the 4th month). Pass-through entities (partnerships, S corps): No state partnership/S corp entity return (elective flow-through entity tax available). These are general calendar-year patterns — confirm with the state revenue department.

How often do I file Michigan sales tax?

Filing frequency (monthly, quarterly or annual) is assigned by the state based on your tax liability. Returns are generally due the 20th of the month after the reporting period.

What happens if I miss a Michigan deadline?

Most states charge a late fee or penalty and interest, and an entity that keeps missing its annual report can lose good standing and eventually be administratively dissolved. Check the official source for the exact penalty and reinstatement steps.

Official sources

Federal dates: IRS Publication 509. Disaster relief: IRS tax relief in disaster situations.

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