The documents needed to be filed in order to form a limited liability company in Michigan depends on whether you have employees or not. If your company has no employees, then the filing process is relatively simple. However, if you hire people, you must file additional documents such as tax and worker’s compensation forms. All forms can be filled out and submitted online.
Articles of Organization
The primary document needed to create an LLC in Michigan is the Articles of Organization. The document includes the name of the company, the business purpose, the name and contact information of the registered agent, and the name and telephone number of the document preparer. The registered agent receives service of process documents on behalf of the LLC, and must provide a physical street address where he can be reached during business hours. An additional address such as a post office box may be included that is designated as the mailing address. The filing fee for the Articles of Organization is $50 as of 2010, and the document can be submitted by mail, in-person or online. Expedited service is available for an additional fee. The state then assigns a six-digit file number to the company; use this number in all future filings and correspondence with the state.
Michigan LLCs with employees must have a federal employer identification number, or EIN, in order to register for state taxes. Apply online at the Internal Revenue Service website, or file form SS-4 with the agency to receive an EIN (see Resources). Michigan has an electronic business tax registration service. Once you complete the registration process, you receive a Sales/Use Tax license and a UIA Employer Account number. If you prefer not to use the online registration, download Form 518 Registration for Michigan Taxes, fill it out and mail it to the state.
Worker’s Compensation Certificate of Exemption
LLCs with employees must carry worker’s compensation insurance. If your business is exempt from this state requirement, you must file a worker’s compensation certificate of exemption, form WC-337. Contact the Michigan Compliance and Employer Records Division to find out whether you must carry worker’s compensation insurance (see Resources).
All LLCs must file an annual statement no later than February 15 of every year. The exception for the first year of filing is for companies formed after September 30 of the previous year. The statement contains the name and address of the registered agent. Annual statements can be filed online. The cost for this filing is $25 as of 2010.