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Missouri Corporation & LLC Filing Requirements
The following is provided for informational purposes only and should not replace the advice of professional counsel. Although we make every effort to keep the information presented here up to date, states continuously change their policies, forms, fees, and information. Because of this, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you may encounter with moved or broken links on this page by clicking here. (Make sure to include the state and the defective link names in your e-mail.) Last update: April 23, 2008
General Info
Agencies
If you have further questions regarding business filings or fees, need additional filing forms, or want to contact your state's business division, here is the agency's contact information.
Office of the Secretary of State
Corporations Division
600 W. Main Street, Room 322
Jefferson City, MO 65101
(573) 751-4153
1-866-223-6535 (Toll-Free)
http://www.sos.mo.gov/business/
If you have further questions regarding business taxes, need additional tax forms, or want to communicate with your state's tax division, here is the agency's contact information.
Department of Revenue Central Office
Harry S. Truman State Office Building
301 West High Street
Jefferson City, MO 65101
(573) 751-4450
E-mail: dormail@dor.mo.gov
http://www.dor.mo.gov/
Missouri State Statutes
To research the State Statutes for Missouri Corporations, LLCs and Partnerships, click here.
Licensing
Business Licenses
Contact your state or local agencies regarding licensing issues.
Annual Filing Requirements
Annual Report
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Fee: |
The Annual Report filing fee is $45 (Paper) and $20 (Online). Late reports are subject to an additional fee of $15 for each 30-day period.
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Forms: |
Annual Report (E-file) - Annual Report Electronic Filing (Credit Card and E-mail address are required)
Annual Report (Paper) - Print Annual Report from Web |
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Due Date: |
For corporations incorporated or qualified on or after July 1, 2003, the annual report is due at the end of the month that the corporation incorporated or qualified. For corporations existing prior to July 1, 2003, the annual report will be due at the end of the month indicated on their last annual report. Missouri statutes do not allow a corporation to change the month that the annual report is due. |
Corporation Tax Returns
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Taxes: |
The tax rate is 6.25% of Missouri taxable income. In addition, a franchise tax is assessed on assets within the State of Missouri. The franchise tax rate is 1/30th of 1% of the asset base for all assets in excess of $1,000,000.
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Forms: |
Form MO-1120/MO-FT - Corporation 2007-08 Income & Franchise Tax and MO-FT Forms (instructions)
Form MO-1120S/MO-FT - S Corporation 2007-08 Income & Franchise Tax and MO-FT Forms (instructions)
Tax Forms List - Corporate Franchise Tax Forms 1999-2007
Tax Forms List - Corporate Income Tax Forms 1995-2007 |
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Due Date: |
Tax returns are due the 15th day of the fourth month from the beginning of the taxable period, or April 15th for fiscal years beginning January 1st. |
Limited Liability Company
Annual Filing Requirements
Annual Report
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Missouri LLCs do not file an Annual Report.
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LLC Tax Returns
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Taxes: |
The tax rate is 6.25% of Missouri taxable income. In addition, a franchise tax is assessed on assets within the State of Missouri. The franchise tax rate is 1/30th of 1% of the asset base for all assets in excess of $1,000,000.
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Forms: |
Form MO-1120/MO-FT - Corporation 2007-08 Income & Franchise Tax and MO-FT Forms (LLC filing as Corporation) (instructions)
Form MO-1065 - 2007 Return of Income (LLC filing as a Partnership)
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Due Date: |
Tax returns are due the 15th day of the fourth month from the beginning of the taxable period, or April 15th for fiscal years beginning January 1st. |
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