Missouri Corporation & LLC Filing Requirements

Disclaimer

SmallBiZ.com is not associated in any way, either directly or indirectly with any local, state, or federal governmental agency. Below is the state governmental agency info which handles corporation filings. You can download any of the state's filing forms for free directly from the state's website and do not have to use SmallBiZ.com to file them with the state. For more information, see the SmallBiZ Filing Service.

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.

 

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.

 

Corporations 

 

Annual Filing Requirements

 

Annual Report

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.

 

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

 

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

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.

 

Forms:

Form MO-1120 - Corporation 2010-11 Income & Franchise Tax(instructions)
Form MO-1120S - S Corporation 2010-11 Income & Franchise Tax (instructions)
MO-FT Form - 2010 MO-FT (file with MO-1120S)

Tax Forms List - All Business Tax Forms 2000-2010

 

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

Rules:

As of 2011 all Missouri LLCs (foreign & domestic) must file an Annual Report with the Secretary of State by April 15th of each calendar year. 

HowTo:

This can be done online, using the following process:

1.  Look up company ID# (if you don't have it) HERE then;
2.  Go HERE to enter your ID#, update your information reported to the state, and generate your Annual Report.  Print and send to the Secretary of State with your payment of $250.

Forms:

Annual Report Instructions

 

LLC Tax Returns

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.

Forms:

Form MO-1120 - Corporation 2012-13 Income & Franchise Tax (LLC filing as Corporation) (instructions)
Form MO-1065 - 2013 Return of Income with instructions (LLC filing as a Partnership)

Tax Forms List - All Business Tax Forms 2000-2013

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.