Mississippi LLC Annual Requirements

Mississippi's headline compliance fact is a good one: the domestic LLC annual report is free. The catch is that free filings still get skipped, and this one carries real consequences. File by April 15 every year and Mississippi is one of the cheapest states in the country to maintain an LLC. Ignore it and the Secretary of State starts a dissolution clock.

When the Annual Report Is Due

Every Mississippi LLC files an annual report with the Secretary of State's Business Services Division by April 15 each year. The filing window opens January 1, so you have three and a half months. Your first report is due the calendar year after the year you formed: organize in 2026 and the first report lands between January 1 and April 15 of 2027. The statute (Miss. Code Ann. § 79-29-217) delegates the due date to the SOS, which set April 15 by rule.

The Annual Report Fee: $0

Domestic LLCs pay nothing. Foreign LLCs registered in Mississippi pay $250 for the same report on the same deadline. The report itself confirms or updates the entity's core record: name, principal office, registered agent, member or manager information, and the six-digit NAICS code for your principal business activity. Your FEIN and phone number are collected but redacted from public view.

How to File the Annual Report

Filing is online only through the SOS business portal at corp.sos.ms.gov. Mississippi does not accept paper or mailed reports. The process:

1. Log in to the portal, typically with the credentials created when the Certificate of Formation was filed.
2. Enter your entity's Business ID number to open the report.
3. Review the pre-populated information carried over from last year: name, principal office, registered agent, member/manager details, NAICS code.
4. Update anything that changed, with one exception covered below, and confirm the required fields.
5. Submit. Online reports are processed immediately, and you get a same-day email confirmation with a downloadable filed copy and tracking number.

One exception to step 4: you cannot change your registered agent through the annual report. Agent changes are a separate amendment filed in the portal (filing type F0010, $10).

What Happens If You Miss April 15

Mississippi charges no late fee, which sounds forgiving until you see what replaces it. Roughly 60 days after the April 15 deadline, the SOS issues a notice of intent to administratively dissolve the LLC, with a statutory cure period before dissolution takes effect. A dissolved LLC loses its good standing and its liability shield until reinstated, and reinstatement means filing the delinquent reports and paying a reinstatement fee. There is also a softer safety valve: if a submitted report omits required information, the SOS returns it in writing, and a corrected report re-delivered within 30 days of the notice counts as timely filed.

Registered Agent Maintenance

The other standing obligation is continuous: a registered agent at a physical Mississippi street address, on file with the SOS for the life of the LLC. If that seat goes empty, the state has grounds to act against the entity. Our registered agent service keeps the seat filled and sends reminders ahead of the April 15 deadline, so the free report actually gets filed.

Federal Obligations Do Not Pause

Whatever Mississippi does or does not charge, the IRS still expects its filings: Schedule C for single-member LLCs, Form 1065 for multi-member, self-employment tax on member profits, quarterly estimates if you will owe $1,000 or more, and payroll filings if you have employees.

The Short Version

One free report by April 15 every year, filed online, plus a registered agent at all times. That is the entire Mississippi maintenance list. We track the deadline for you.

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