Michigan PLLC: Which Professions Must Use One and How to File
Michigan PLLC: Which Professions Must Use One and How to File
A Michigan professional limited liability company (PLLC) is an LLC formed to deliver a licensed professional service. If your profession is on the state's mandatory list, you cannot file a standard LLC instead. This guide covers which professions must form a michigan pllc, who may own and manage one, what the filing costs, and how to file with the Michigan Department of Licensing and Regulatory Affairs (LARA). It is a practical walkthrough for a michigan professional llc, not a substitute for advice from your own advisers.
This is informational content, not legal or tax advice. Rules, fees, and agency practices can change, so confirm every figure on the agency page before you file. For anything involving your license, your ownership structure, or your tax position, talk to a Michigan attorney and a CPA.
What a PLLC is in Michigan
A PLLC follows the same Michigan LLC framework as any other limited liability company. You file Articles of Organization with LARA's Corporations Division, name a resident agent, and file a yearly statement. The difference lies in purpose and ownership. A PLLC exists to provide a professional service, and everyone who owns or manages it must be authorized to provide that service.
Which professions must form a PLLC
LARA names the professions that must organize as a PLLC:
- Dentists
- Osteopathic physicians
- Physicians and surgeons
- Doctors of divinity or other clergy
- Attorneys at law
If you practice one of these professions, a PLLC is the entity type the state expects. If your profession is not on this list, do not guess. Ask LARA and your licensing board whether a PLLC is available or required for your work before you choose an entity type.
Who can own and manage a Michigan PLLC
Three membership rules matter most:
- At least one member must be licensed in each professional service the company offers.
- Every member and every manager must be licensed or legally authorized for a service the company provides.
- For professions governed by the Michigan Public Health Code, all members must hold the same professional license.
Article V of the Articles of Organization form sets out these statements, and the people filing must agree to them. Read Article V before you sign. An unlicensed investor listed as a member breaks the rules from the first day, and fixing it later is far harder than getting the membership right at the start.
Get your license before you file
The license comes first. Obtain the license from the professional board that governs your profession before you file the Articles, because the filing depends on every member being licensed or authorized.
Michigan has no general statewide business license. LARA's Corporations Division receives, reviews, and files the documents that form and maintain an entity. It does not license businesses. Registering an entity through the MiBusiness Registry is a filing, not a license. Professional licensing is handled by profession. Many occupational and health professions are licensed through LARA's Bureau of Professional Licensing. Attorneys are licensed through the state court system rather than LARA. LARA directs new owners to its State License Search to confirm which license applies to your work.
How to file a Michigan PLLC, step by step
- Confirm every license. Check that each member and manager holds a valid license or legal authorization for the services the company will offer.
- Check the name. Search availability on the MiBusiness Registry business search. Read the name requirements in the PLLC form instructions, because the PLLC form has its own rules. If you need time to finish paperwork, you can hold the name with the Name Reservation form (CSCL/CD-540) for $25. The reservation lasts six months following the month of filing.
- Name a resident agent and registered office. Michigan calls this a resident agent. The agent must be a Michigan resident, a Michigan corporation, a foreign corporation with a certificate of authority to transact business in Michigan, a Michigan limited liability company, or a foreign LLC authorized to transact business in Michigan. The registered office is the physical location of the agent. It can match your business address, but a P.O. box alone is not sufficient. Both go into the Articles, and later changes are filed on Form CSCL/CD-520.
- Complete the Articles of Organization (Professional Service LLC, CSCL/CD-701). Enter the company name, resident agent, registered office, and professional service. Complete the membership statements in Article V. The filing fee is $50.
- File through the MiBusiness Registry Portal. Submit the Articles through the MiBusiness Registry Portal. LARA does not publish a guaranteed standard review time, so if you have a signing date, a lease start, or a payer deadline, pay for expedited review.
- Choose expedited review only if you need it. Expedited service is requested on Form CSCL/CD-272 and is paid on top of the $50 filing fee. Options for a formation document are a 24 hour review for $50, a same day review for $100, a two hour same day review for $500 (must be received by 3 p.m.), and a one hour same day review for $1,000 (must be received by 4 p.m.).
- Keep the filed records and calendar the statement. Store the filed Articles with your company records. Put the February 15 annual statement on your calendar the day the filing is confirmed.
PLLC costs at a glance
| Item | Amount | Notes |
|---|---|---|
| Articles of Organization, Professional Service LLC (CSCL/CD-701) | $50 | Required formation filing |
| Name Reservation (CSCL/CD-540) | $25 | Optional. Holds the name for six months following the month of filing |
| Expedited service (CSCL/CD-272) | $50 to $1,000 | Optional. Depends on the review tier, paid on top of the filing fee |
| PLLC annual statement | $75 | Due February 15 each year, beginning the year after formation |
| Late fee on a PLLC annual statement | $50 | Charged for a statement filed after February 15 |
| Assumed name certificate (CSCL/CD-541) | $25 | Only if you operate under a name other than the PLLC's registered name |
Annual statement and staying in good standing
A Michigan PLLC files an annual statement that costs $75, due February 15 each year beginning the year after formation. A statement filed after February 15 carries a $50 late fee. LARA's general LLC rule says an LLC formed or qualified after September 30 does not owe a statement on the February 15 immediately following its formation. Confirm with LARA whether that timing rule applies to your PLLC before you rely on it.
A PLLC that lapses must be restored. Restoration costs a $50 certificate, plus $125 for each prior year, plus $75 for the current year if filed by February 15, or $125 if filed after. Confirm the restoration figures with LARA before you file, because the cost rises with every missed year.
Tax notes for PLLC owners
Michigan imposes no franchise tax, and the Department of Treasury does not list one among the business taxes. A standard LLC is a pass-through entity, so members report the income on their Michigan individual income tax return at the flat 4.25% rate for the 2026 tax year. A PLLC that elects federal C corporation treatment is subject to the 6% Michigan Corporate Income Tax. A small business alternative credit offers an alternate rate of 1.8% of adjusted business income for qualifying corporate taxpayers. Michigan also offers an elective Flow-Through Entity Tax. Ask a CPA which treatment fits your practice, and confirm the details at the Michigan Department of Treasury.
If you sell taxable goods alongside your services, you must register with Treasury for a sales tax license. The registration is free, and a state sales tax rate of 6% applies to taxable sales. Online registration can arrive in as little as 7 business days. Register through the Treasury online business registration page. Michigan city income tax applies in only 24 cities, so check whether your office city levies one.
Local approvals before you open
Michigan has 83 counties, roughly 275 to 280 cities, about 255 to 258 villages, and 1,240 townships. Zoning, certificate of occupancy, and health approvals come from the local unit where your office sits, and they are separate from the state filing. Ask the local government about zoning for a professional office before you sign a lease, because a PLLC filing does not clear the location.
Common mistakes that cost time
- Filing the Articles before the license is in hand.
- Listing a member or manager who is not licensed or authorized for the services offered.
- Using a P.O. box as the registered office.
- Treating the name reservation or the MiBusiness Registry filing as a business license.
- Missing the February 15 annual statement and paying the $50 late fee.
When to get professional help
A PLLC touches your license, your ownership, your liability, and your taxes, so a single mistake can be expensive to unwind. Use a Michigan attorney to review the Articles and the operating agreement, and a CPA to choose your tax treatment. The Michigan Small Business Development Center can help you think through the business side of the decision. Bring your license numbers, your proposed member list, and your address when you meet with any of them.
Disclaimer: This resource guide is informational content for Michigan business formation. It is not legal, tax, or licensing advice, and it does not create an attorney-client or accountant-client relationship. Verify every fee, deadline, and requirement with LARA, the Michigan Department of Treasury, and your licensing board before you file.