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Michigan Adopts New Online Filing System For Michigan Business Entities

The State of Michigan Department of Licensing and Regulatory Affairs (LARA) provides services for corporations, limited partnerships, limited liability companies, and limited liability partnerships and for foreign entities to obtain a certificate of authority to transact business. LARA has recently […]


Business Online FilingThe State of Michigan Department of Licensing and Regulatory Affairs (LARA) provides services for corporations, limited partnerships, limited liability companies, and limited liability partnerships and for foreign entities to obtain a certificate of authority to transact business. LARA has recently adopted a new system for filing documents for Michigan business entities. The new system, known as Corporations Online Filing System (COFS), was effective October 30, 2017 and replaces the Michigan Electronic Filing System (MICH-ELF). The MICH-ELF system is no longer active.

In addition to the new COFS system, LARA recently sent each registered business entity a Customer ID (CID) and PIN number. The CID and PIN must be included with every filing through the COFS system. If an entity does not have its CID and PIN, it will not be able to file a document with LARA. If an entity has misplaced their CID and PIN, the entity may electronically request their CID and PIN.

A number of documents cannot be filed through the COFS system and must be filed by mail or by hand delivery at LARA’s office in Okemos, Michigan. Currently, LARA is taking approximately two weeks to process a filing unless expedited service is requested and an additional filing fee is paid.


Fraser Trebilcock Business Tax Attorney Edward J. CastellaniAny questions on the new filing procedure may be addressed to Edward J. Castellani JD, CPA at 517.377.0845 or ecast@fraserlawfirm.com. Ed brings a distinct advantage to the Business and Tax practice at Fraser Trebilcock. In addition to having practiced law for more than 30 years, Ed is a certified public accountant. This dual background and experience provides his clients a unique insight into business transactions, such as business entity formations, mergers, acquisitions, tax audits and appeals, and general business and tax planning for both profit and non-profit corporations.