|
Mississippi Incorporation - Get a Quote (only $31 + state fees!)
Mississippi LLC Formation - Get a Quote (only $31 + state fees)
SmallBiz Incorporator Home | Incorporator Research Center | State Filing Requirements Center
Mississippi 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: March 12, 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.
Secretary of State
Corporations Division
700 North Street
Jackson, MS 39202
(601) 359-1633
1-800-256-3494
FAX: (601) 359-1607
http://www.sos.state.ms.us/
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 State Tax Commission
1577 Springridge Road
Raymond, MS 39154-9602
(601) 923-7000
http://www.mstc.state.ms.us/
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.
Annual Filing Requirements
Annual Report
|
Fee: |
The filing fee for the Annual Report is $25 (Paper) or $27 (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 are due within 60 days of each anniversary date of incorporation with respect to a domestic corporation, and within 60 days of each anniversary date of authorization to transact business in Mississippi with respect to a foreign corporation. |
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 - 2007 Corporate Income and Franchise Tax Return (instructions)
Form 85-105 - 2007 S Corporation Income and Franchise Tax Return (instructions)
Schedule K - 2007 S Corporation Schedule K
Schedule K-1 - 2007 S Corporation Schedule K-1
Tax Form List - 1999-2007 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: |
The filing fee for the Annual Report is $25 (Paper) or $27 (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 are due within 60 days of each anniversary date of organization with respect to a domestic organization, and within 60 days of each anniversary date of authorization to transact business in Mississippi with respect to a foreign LLC. |
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 - 2007 LLC filing as Partnership Income Tax Return (instructions)
Schedule K-1 - 2007 Schedule K-1
Forms List - 2007 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. |
|
