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Compliance and filings in Michigan

Michigan needs a $60 certificate of authority, a $25 annual report each May 15, a CIT return due April 30 and an unclaimed property report each July 1.

Jurisdiction
Michigan
Reading time
2 min
Checked
October 12, 2026
Point at another state to compare its compliance.

Key figures

Michigan compliance

2026, with sources

Certificate of authority
$60$10 filing fee plus $50 initial franchise fee for a foreign profit corporation.
Annual report fee
$25On time; late fees step up monthly from May 16 to a $75 maximum.
Annual report due
May 15Profit and professional service corporations.
CIT return
Due Apr 30Calendar-year filers; extension runs to Dec 31.
Unclaimed property report
Due Jul 1Covers the 12 months ending March 31; owner letters go out 60–365 days before turnover.

Qualifying a Delaware corporation

A Delaware corporation doing business in Michigan applies to LARA’s Corporations Division for a certificate of authority; for a foreign profit corporation the fee is $60 ($10 filing fee plus a $50 initial franchise fee). Each year after, the corporation files an annual report by May 15, at $25 on time. Late fees run from $35 for a report received May 16–31 up to $75 from September 1.

Michigan has no separate franchise tax beyond these filing fees.

Tax returns on Michigan’s calendar

The CIT return for a calendar year is due April 30, with an automatic route to December 31 on extension. Quarterly estimates (Form 4913) are due April 15, July 15, October 15 and January 15 for a calendar-year taxpayer when the year’s liability is expected to exceed $800.

Sales, use and withholding taxes have their own annual return, Form 5081, due February 28, which reconciles the monthly or quarterly payments.

A calendar-year startup in Michigan therefore has a spring cluster: Form 5081 by February 28, the CIT return (or an extension payment) by April 30, the LARA annual report by May 15, and the unclaimed property report by July 1.

Unclaimed property

Michigan’s holder report is due July 1 and covers the twelve months ending the prior March 31. Before reporting, holders send due diligence letters to owners of property worth $50 or more, no fewer than 60 and no more than 365 days before turning it over; a 60-day extension is available on written request before the deadline.

For a startup this mostly means stale payroll checks and customer credit balances. A $400 refund owed to a customer that churned in 2023 is the customer’s property, not the company’s income.

Deadlines

  1. May 15Profit corporation annual report to LARA ($25 on time, rising to $75 if late)Annual report
  2. Apr 30 (calendar year)CIT annual return; extended due date Dec 31Form 4891
  3. Jul 1Unclaimed property report for the 12 months ending March 31
  4. Feb 28Sales, use and withholding annual returnForm 5081

The federal baseline

This page covers what Michigan adds. The federal rules underneath it apply here too.

FederalFederal compliance for startupsThe federal compliance calendar is short but unforgiving: Form 1120 and its extension, estimated tax once there is a profit, 83(b) elections, Form 3921 and Form D around equity events, and Form 5472 if the owners are foreign. BOI reporting no longer applies to US companies.

Common questions

When is the Michigan annual report due and what does it cost?

May 15 every year for profit corporations, including foreign corporations with a certificate of authority. It costs $25 on time; filed from May 16 the fee steps up month by month to a $75 maximum from September 1.

Why is our Michigan return due on April 30, not April 15?

The calendar-year CIT return is due April 30, four months after year end rather than the federal three and a half. An extension runs to December 31, eight months, but tax is still due by April 30.

Compliance next door

How Michigan compares

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More of the Michigan guide

Sources

Checked against each agency’s own page on . Rates and thresholds change, usually on January 1.

General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.

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