An LLC does not have to file a federal tax return if it has no income and no expenses to report, unless it has selected to be taxed as an S-Corporation. A single member LLC is considered a disregarded entity by the IRS for tax purposes, and you file your business income and expenses on Schedule C as a part of your personal tax return. There is no Michigan state return for a single member LLC that isn't taxed as an S-Corp. If you're a multi-member LLC you are taxed as a partnership and file Form 1065, if filing is required.
Every Michigan limited liability company is required to file an Annual Statement each year which is due February 15 each year, with a filing fee of $25.
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