Mississippi Corporation & LLC Filing Requirements

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We are providing the following for informational purposes only, which should not be a replacement for the advice of those licensed to give tax and legal advice. Further, although we make every effort to keep the information up-to-date, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you encounter to us by CLICKING HERE (please include state and defective link in your report).

 

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.

 

Secretary of State

Corporations Division

700 North Street

Jackson, MS 39202

(601) 359-1350

1-800-256-3494
FAX: (601) 359-1607

http://www.sos.ms.gov/

 

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.

 

Mississippi Department of Revenue

1577 Springridge Road
Raymond, MS  39154-9602

(601) 923-7000

http://www.dor.ms.gov/

Mississippi State Statutes

To research the State Statutes for Mississippi Corporations, LLCs and Partnerships, click here.

 

Licensing

 

Business Licenses

Contact your state or local agencies regarding licensing issues.

 

Corporations 

 

Annual Filing Requirements

 

Annual Report

Fee:

The filing fee for the Annual Report is $25 (Paper) or $23.25 (Online).

 

Forms:

Annual Report (Online) - Annual Report Online Filing (paid by credit card or electronic check)
Annual Report - Secretary of State mails paper forms to the registered agent

 

Due Date:

 

Annual reports can be filed any time on or after January 1st of the calendar year and is due by April 15th of that year. Corporations that fail to file a corporate annual report will be administratively dissolved.

 

Corporation Tax Returns

Tax:

Income Tax rates are 3% of the first $5,000 of taxable income allocated to Mississippi; 4% on the next $5,000; and 5% for all taxable income over $10,000.

 

Every domestic and foreign corporation doing business in Mississippi must pay a franchise tax. The franchise tax rate is $2.50 per $1000 or fraction thereof the value of the capital used, invested, or employed in Mississippi. The minimum tax is $25 and is based on the corporation's capital at the close of its year preceding the filing of the return.

 

Forms:

Form 83-105 - 2010 Corporate Income and Franchise Tax Return (instructions)

Form 85-105 - 2010 S Corporation Income and Franchise Tax Return (instructions)

Schedule K - 2010 S Corporation Schedule K

Schedule K-1 - 2010 S Corporation Schedule K-1

Tax Form List - 1999-2010 Corporation and Franchise Tax Forms

 

Due Date:

 

Corporate income and franchise tax returns are due by the 15th day of the third month following the close of the accounting year, or by March 15th for calendar year filing.

 

 

Limited Liability Company

 

Annual Filing Requirements

  

Annual Report

Fee:

There is no Annual Report filing fee for domestic LLCs. The annual fee for Foreign LLCs is $250.

 

Forms:

Annual Report (Online) - Annual Report Online Filing (You will need your business ID number. Foreign LLCs may complete their Annual Report online, but they can not file it online. They must print it, then submit it by mail with the annual fee.)

Annual Report (Paper) - If you do not have Internet access, you may have a blank form mailed or faxed to you by calling (601) 359-1633.

 

Due Date:

All annual reports are due by April 15th.

 

LLC Tax Returns

Tax:

Income Tax rates are 3% of the first $5,000 of taxable income allocated to Mississippi; 4% on the next $5,000; and 5% for all taxable income over $10,000.

 

Forms:

Form 86-105 - 2010 LLC filing as Partnership Income Tax Return (instructions)

Schedule K-1 - 2010 Partnership/LLC/LLP Schedule K-1

Forms List - 2010 Partnership/LLC/LLP Forms

 

Due Date:

Income tax returns are due by the 15th day of the 4th month following the end of the fiscal year, or by April 15th for calendar year filing.