Form Your Michigan S Corporation
Incorporate in the Great Lakes State for a $60 filing fee, then elect S-corp status with Form 2553 to unlock pass-through taxation and self-employment tax savings
Filed in Michigan
The Great Lakes State · MI
- State filing fee$60
- Processing time~3-5 business days standard online; expedite available
- Our formation feeFree (you pay $100 if you choose a paid plan)
- Annual report$25/year (Annual Report) — due May 15th annually
- State tax rate6% corporate income tax
- Expedited option24 hours (+$50)
Form your Michigan S-Corp — pay only the state filing fee, nothing more.
- Encrypted storage
- 256-bit SSL
- All 50 states
- 30-day money-back
Everything to launch your Michigan S-Corp
Free formation means you pay only the $60 state filing fee. All core services are included at no extra charge.
Articles of Incorporation filing
We prepare and submit your Articles of Incorporation to the Michigan LARA (Department of Licensing and Regulatory Affairs).
Registered agent
Required in Michigan — we act as your agent for the first year.
EIN from the IRS
Your federal Tax ID — required to open a US business bank account and file taxes.
Corporate bylaws
Professionally drafted corporate bylaws — defines ownership, voting, and profit splits.
Benefits of forming an S-Corp in Michigan
Michigan pairs low incorporation costs with a deep automotive, electric-vehicle, and advanced-manufacturing base, making it an attractive home for owner-operated S corporations looking to minimize self-employment tax. The state's 6% corporate income tax and lack of a franchise tax keep the ongoing burden predictable for pass-through businesses scaling out of Detroit and Ann Arbor.
Pass-through taxation — profits flow to your personal return with no entity-level double tax
Self-employment tax savings: only your reasonable W-2 salary is subject to payroll tax, not distributions
Low $60 state filing fee to incorporate with Michigan LARA
Affordable $25/year annual report keeps ongoing compliance costs low
No state franchise tax on Michigan corporations
Access to Michigan's automotive, mobility, and electric-vehicle ecosystem
Limited liability protection shielding personal assets from business debts
Fast ~3-5 business day online processing, with expedite available
Key features of a Michigan S-Corp
- S-corp status is an IRS election (Form 2553) layered on a Michigan corporation
- Pass-through taxation with payroll-tax savings on distributions
- Low $60 state filing fee and $25 annual report
- No franchise tax on Michigan corporations
- Global automotive, EV, and mobility industry hub
Major industries in Michigan
Form your Michigan S-Corp in 6 steps
We handle every step while you stay in the loop. Processing takes ~3-5 business days standard online; expedite available.
- 01
Incorporate Your Business in Michigan
An S corporation is a tax election, not a state entity. First form a corporation by filing Articles of Incorporation with the Michigan LARA. The state filing fee is $60 and online filing is available through the LARA COFS system.
- 02
Appoint a Registered Agent
Michigan requires a registered (resident) agent with a physical address in the state to accept service of process on behalf of your corporation.
- 03
Obtain an EIN from the IRS
Apply for a free Employer Identification Number from the IRS. You'll need it to file Form 2553, open a business bank account, and run payroll for your reasonable salary.
- 04
File Form 2553 to Elect S-Corp Status
Submit IRS Form 2553 to elect S corporation taxation. File within 75 days of incorporating (or by March 15 to apply for the current tax year). All shareholders must consent.
- 05
Set a Reasonable Salary and Run Payroll
The IRS requires S-corp owner-employees to take a reasonable W-2 salary before distributions. Set up payroll so salary is taxed for Social Security and Medicare while remaining profit passes through as distributions.
- 06
File Your Michigan Annual Report
Michigan corporations must file an annual report with LARA by May 15th each year. The fee is $25; failing to file can lead to dissolution.
Michigan S-Corp costs at a glance
Kicker formation is free — you pay only the required state fees. No hidden charges.
Michigan S-Corp requirements checklist
Everything you need to form and maintain a Michigan S-Corp in 2026.
- File Articles of Incorporation with Michigan LARA ($60)
- Appoint a registered agent with a physical Michigan address
- Obtain an EIN from the IRS
- File IRS Form 2553 within 75 days of formation (or by March 15)
- Maintain no more than 100 shareholders, all US citizens or residents
- Issue only one class of stock
- Pay owner-employees a reasonable W-2 salary and file the $25 annual report by May 15
Filing information
- Formation document
- Articles of Incorporation
- Filing agency
- Michigan LARA (Department of Licensing and Regulatory Affairs)
- Registered agent
- Required
- Corporate bylaws
- Recommended
- EIN
- Required
- Name reservation fee
- $25 (6 months)
Free formation — pay only the state fee
Kicker formation is free. You pay the $60 Michigan state filing fee and nothing more for the Starter plan. Optional plans add registered agent, EIN, corporate bylaws, and compliance.
Starter
- Articles of Incorporation filing
- Name availability check
- Digital document delivery
- Formation status tracking
Booster
- Everything in Starter
- Registered agent (required in Michigan)
- EIN / Federal Tax ID
- Expedited processing (1–2 days)
- Corporate bylaws
- Priority support
- Kicker Voice — 3-day free trial
- Kicker Pay — free for 15 days
Founder
- Everything in Booster
- Business mailing address
- Bookkeeping — 3 months free
- Dedicated account manager
- Rush processing
- Kicker Voice — 6-day free trial
- Kicker Pay — free for 30 days
Kicker
- Everything in Founder
- ITIN filing & preparation
- Same-day priority processing
- 2nd year annual filing $0
- Kicker Voice 12-day + Kicker Pay 60 days free
Compare all plans on our pricing page.
Michigan S-Corp questions, answered
Common questions about forming an S-Corp in Michigan. Can't find an answer? Talk to our team.
How do I form an S corporation in Michigan?
An S corporation is a tax election, not a separate state entity. You first incorporate by filing Articles of Incorporation with the Michigan LARA ($60 filing fee), then file IRS Form 2553 to elect S-corp tax treatment.
How much does it cost to form an S corp in Michigan?
The Michigan LARA state filing fee to incorporate is $60. Electing S-corp status with IRS Form 2553 has no IRS fee. The ongoing annual report fee is $25 per year.
How long does Michigan incorporation take?
Standard online filings with Michigan LARA process in about 3-5 business days. Expedited service is available for faster turnaround if you need to incorporate quickly.
When is the Form 2553 deadline?
File Form 2553 within 75 days of forming your Michigan corporation, or by March 15 to have the S-corp election apply to the current tax year. All shareholders must consent to the election.
How does an S corp save on taxes in Michigan?
S-corp owners pay self-employment (payroll) tax only on a reasonable W-2 salary, while remaining profit passes through as distributions free of Social Security and Medicare tax. Income still passes through to your personal return, where Michigan's individual income tax applies.
Who is eligible to own a Michigan S corporation?
An S corp may have no more than 100 shareholders, all of whom must be US citizens or residents, and it can issue only one class of stock. Foreign (non-resident) owners are not eligible for the S-corp election.
Does Michigan have a franchise tax for S corps?
No, Michigan does not impose a franchise tax on corporations. Michigan has a 6% corporate income tax, though properly electing S corporations are generally taxed as pass-through entities at the federal level.
Do I have to file a BOI report for my Michigan S corp?
No. Under FinCEN's March 2025 interim final rule, US domestic entities and US persons are exempt from Beneficial Ownership Information reporting. Only foreign-formed entities registered to do business in a US state still file.
Michigan government filing resources
Filing fees for common S-Corp services
Official Michigan state charges for the filings you may need after formation — our service fee is separate, and we confirm the current amount before filing.
Fee VARIES by entity type: corporation and nonprofit corporation $10.
Flat $10 (expedited $12.50) per the state Certification and Copies fee schedule.
Learn moreCertified copy: minimum $16 for the first six pages, then $1 for each additional page.
$1.00 per document (per authentication).
Profit corporation total initial admission fee = $60.00, composed of $10.00 nonrefundable fee + $50.00 initial franchise fee.
Learn moreMichigan issues a Sales Tax License (seller's permit) free of charge through the Department of Treasury.
Learn moreIdentical to C-corp — S-corp is the same Michigan corporation (S-Corp is a federal IRS election, not a separate state entity).
Learn moreIdentical to C-corp — C-corp and S-corp are the SAME Michigan corporation.
Learn moreEverything you need to run your Michigan S-Corp
Formation is the first step — stay compliant and operational with these services.
Form your company in any state
Pick a state to see its filing fee and processing time — then start in minutes.
Ready to form your Michigan S-Corp?
Formation is free — you pay only the $60 Michigan state filing fee. Personal-asset protection, pass-through taxation, and a complete document package, filed in ~3-5 business days standard online; expedite available.
No hidden fees · 100% accuracy guarantee · 30-day money back · All 50 states