How to Apply
How to Form an LLC
1. Find a Business Name
- Business Search: cofs.lara.state.mi.us
Use the Michigan Corporate Division Search Engine to check whether your desired LLC name is already in use. If it is available, the words “No records found” will appear.
The name of your business must end with the words “limited liability company” or the abbreviation “L.L.C.,” “L.C.,” or either abbreviation without periods.[1]
2. Select a Resident Agent
All domestic and foreign LLCs in Michigan must maintain a resident agent for service of process. The agent must be an individual resident of the state, a domestic corporation, or a foreign corporation authorized to conduct business in Michigan.[2]
3. Register the LLC
There are two ways to apply for the registration of your LLC: online or by mail.
Option 1: File Online
Go to cofs.lara.state.mi.us to access the state’s Corporations Online Filing System.
Select the appropriate online form for the type of LLC you want to register.
Enter the name of your LLC, ending in “Limited Liability Company” or abbreviation. Under Article II, write the purpose of your LLC.
Provide the name of your LLC’s resident agent and their address. If your registered office mailing address is different, enter it below.
Enter any additional articles, such as the effective date of the Articles of Organization if it is different than the date of filing.
Enter the names and titles of your LLC’s organizers and opt into signing electronically.
Enter the name, address, and contact information of the person filing this Articles of Organization.
Choose whether you want your statutory notices to be delivered via email or mail.
The filing fee is $50 for standard review. For expedited review, the fee will be an additional amount as indicated below.
Option 2: File By Mail
Complete the appropriate form and send the document to the provided address with an enclosed payment.
Articles of Organization for Domestic LLC – For in-state entities
Filing fee: $50 check or money order made payable to the State of Michigan
Mailing address: Michigan Department of Licensing and Regulatory Affairs, Corporations, Securities & Commercial Licensing Bureau, Corporations Division, P.O. Box 30054
Lansing, MI 48909
Application for Certificate of Authority for Foreign LLC – For out-of-state entities
Filing fee: $50 check or money order made payable to the State of Michigan
Mailing address: Michigan Department of Licensing and Regulatory Affairs, Corporations, Securities & Commercial Licensing Bureau, Corporations Division, P.O. Box 30054, Lansing, MI 48909
4. Obtain an EIN
- Apply Online: www.irs.gov
- Apply by Fax/Mail: Form SS-4
Every LLC must apply for an Employer Identification Number (EIN) with the IRS in order to begin operating.
5. Write an Operating Agreement
Even though operating agreements are not legally required in Michigan, it can be helpful to create one for the business’s internal operations.
Download: PDF, MS Word, OpenDocument
6. Choose a Tax Classification
Below are the most common types of LLC tax classification:
- LLC – As an LLC, a sole proprietorship or partnership is considered a “pass-through entity,” which means all profits are taxed as income for the members/owners.
- S-Corporation – All business profits and losses are sent to the shareholders, who must pay income tax. To file as an S-corp, an LLC must file IRS Form 2553 within 75 days of formation.
- C-Corporation – All business profits and losses are filed as a separate corporate entity. To file as a C-corp, an LLC must file IRS Form 8832 within 75 days of formation.
7. File Annual Statement
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 of February 15.[3]