How to Shut Down a Business in Michigan
Complete guide to dissolving your business entity with the Michigan Department of Licensing and Regulatory Affairs (LARA), Corporations Division.
Quick Answer
To dissolve a business in Michigan, file Certificate of Dissolution (Domestic LLC) with the Michigan Department of Licensing and Regulatory Affairs (LARA), Corporations Division. The LLC filing fee is $10 and corporation fee is $25. Michigan does not require tax clearance before filing. Standard processing takes 5-7 business days.
Quick Facts
| Filing Agency | Michigan Department of Licensing and Regulatory Affairs (LARA), Corporations Division |
| Website | https://www.michigan.gov/lara/bureau-list/cscl/corps |
| LLC Dissolution Fee | $10 |
| Corporation Dissolution Fee | $25 |
| Tax Clearance Required | No |
| Processing Time | 5-7 business days |
| Online Filing | Yes |
| Phone | (517) 241-6470 |
LLC Dissolution in Michigan
Steps to Dissolve an LLC
- 1 Vote to dissolve per operating agreement or majority vote of members
- 2 Wind up business affairs, settle debts, and distribute remaining assets
- 3 File Certificate of Dissolution (Form CSCL/CD-731) with LARA ($10 fee)
- 4 Request tax clearance from Michigan Department of Treasury (Form 5156) within 60 days of dissolution filing
- 5 File final Michigan tax returns
- 6 Cancel any DBAs, licenses, and permits
Corporation Dissolution in Michigan
Steps to Dissolve a Corporation
- 1 Board of directors adopts resolution recommending dissolution
- 2 Shareholders approve dissolution by majority vote
- 3 Wind up business affairs, notify creditors, and settle debts
- 4 File Certificate of Dissolution (Form CSCL/CD-531) with LARA ($25 fee)
- 5 Request tax clearance from Michigan Department of Treasury (Form 5156) within 60 days
- 6 File final Michigan tax returns including final CIT return
- 7 File IRS Form 966 within 30 days of adoption of dissolution plan
Tax Requirements
Tax Agency: Michigan Department of Treasury
https://www.michigan.gov/taxes
Phone: (517) 636-4486
Tax clearance is not required before filing dissolution but is strongly recommended. Request tax clearance using Form 5156 within 60 days of dissolution filing. File final business tax returns within 15 days of quitting business. Attach Form 163 (Notice of Change or Discontinuance) to your clearance request.
Additional Requirements
Contact Information
Agency: Michigan Department of Licensing and Regulatory Affairs (LARA), Corporations Division
Address: P.O. Box 30054, Lansing, MI 48909
Phone: (517) 241-6470
Website: https://www.michigan.gov/lara/bureau-list/cscl/corps
Online Portal: https://cofs.lara.state.mi.us/corpweb/LoginSystem/ExternalLogin.aspx
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This guide is for informational purposes only and does not constitute legal advice. Information is sourced from official state websites and was last verified in 2026. Always confirm current requirements directly with the Michigan Department of Licensing and Regulatory Affairs (LARA), Corporations Division. Consult an attorney for advice specific to your situation.