Decide on the legal structure of your business. See our business tax structure page. Common options include:

• Sole Proprietorship
• Partnership
• Limited Liability Company (LLC)
• C-Corporation (C-Corp)
• S-Corporation (S-Corp)
• Nonprofit

For more information, see our Tax Structure Guide!

Michigan does not require you to reserve a business name before registration, but it’s a good idea to ensure your desired name is available:

• Check Name Availability: Michigan Business Entity Search
• Reserve a Business Name: Fee: $25.
  • File Online

Submit the necessary formation documents based on your business structure to the Michigan Department of Licensing and Regulatory Affairs (LARA):

• LLC: File Articles of Organization.

  • Fee: $50.
  • File Online
  • Download Forms

• Corporation: File Articles of Incorporation.

  • Fee: $60.
  • File Online 
  • Download Forms 

If operating under a name different from your legal business name, register an Assumed Name (DBA) with LARA:

• Fee: $25.
• File Online

If your business will hire employees or sell goods, register with the Michigan Department of Treasury:

• Sales Tax License: Required for businesses selling taxable goods or services.
  • Register Online 
• Employer Taxes: Register for withholding and unemployment taxes if you have employees.
  • Employer Registration

Certain businesses may require additional permits or licenses depending on their industry or location:

• Use Michigan’s Business One Stop Portal to identify required licenses:
  • https://www.michigan.gov/mine

Separate your personal and business finances by opening a business bank account using:

• Your EIN (Employer Identification Number).
• Formation documents or operating agreement.

• Annual Reports: LLCs and Corporations must file an Annual Report with LARA to maintain good standing:
  • Fee: $25.
  • File Online

• Michigan Department of Licensing and Regulatory Affairs (LARA): Visit here
• Michigan Department of Treasury: Visit here
• Michigan Small Business Development Center (SBDC): Visit here