Staying compliant in Mississippi

How does the Mississippi annual report work?

The report is free for a domestic LLC, runs on a fixed spring window, and is filed only through the Secretary of State's online system.

What the report asks for

The annual report will be pre-populated with the information already in the system. The filer's part is to read that record and correct anything that has gone stale. The sources for this page don't list each field on the form, so read the screens carefully the first time through.⁴

How to file it

1. Look up your LLC in the Secretary of State's online system any time after the window opens.
2. Open the annual report and read every pre-filled field.
3. Correct what has changed, confirm the rest, and submit. There is no fee to pay for a domestic LLC.

Paper is not an option for this filing. The Secretary of State says: All annual reports must be filed online.¹

Because the report is free, the only money involved is whatever a filing service charges, and that changes the maths on paying a provider (see the agent section below). For how this kind of report works in states that charge for it, see annual reports explained. If you also run an LLC next door, compare with staying compliant in Tennessee or staying compliant in Alabama.

Does Mississippi charge LLCs a franchise tax or annual state fee?

The Secretary of State charges a domestic LLC no annual report fee ($0). Whether a franchise tax reaches your LLC is a separate question these sources don't answer.³

From the Secretary of State, then, the yearly report costs a domestic LLC nothing.

Tax questions belong with the Mississippi Department of Revenue and, for federal filings, the IRS. How your LLC is taxed depends on how it is owned and whether it has chosen corporate tax treatment, which a tax professional can work through with you.

There is one link between the two offices worth knowing early. When an LLC asks to be reinstated after dissolution, the Secretary of State's FAQ says "all corporations and certain LLC's seeking reinstatement will need to obtain a tax clearance letter". An LLC that falls behind with the Department of Revenue may find that the tax problem holds up the business record being restored. Keep your tax calendar current even in years when the Secretary of State asks for nothing but the free report.¹

What happens if a Mississippi LLC misses its annual report?

The Secretary of State lists no late fee, but an LLC that doesn't file can be administratively dissolved. Its annual reports page says "Failure to file the Annual Report may result in the administrative dissolution of the organization."²

No late fee appears in the sources for this page (No late fee listed). Instead, the statute (Miss. Code 79-29-821(b)) makes it a dissolution ground when a report is not delivered within 60 days after due date, so with a mid-April due date that ground can arise in June. That window is not a filing extension. A missed April date is the warning, and the same section lists other grounds that do not depend on the report at all.²

Two of those concern the agent (Miss. Code 79-29-821(c)).⁵

• The LLC has no registered agent in Mississippi for 60 days or more.⁵
• The LLC fails to notify the SOS within 60 days that its agent changed or resigned.⁵

Reinstatement

A dissolved LLC can apply to come back. The filing is $50 (F0109). Some LLCs also need the tax clearance letter described above, and it is sensible to request that letter at the same time, since the reinstatement may wait on it. Ask the Secretary of State which past-due reports must go in with the application. If the business kept trading or signed contracts while dissolved, a lawyer can tell you how that affects the LLC and its owners. More on what having no agent means is in the Mississippi registered agent guide, and the glossary defines administrative dissolution.¹

How do you keep your Mississippi registered agent current?

Keep an agent on record without a break, check its details on every annual report, and file the LLC Registered Agent/Office Statement of Change (F0010) for $10 whenever the agent or its office changes.^{1, 3}

The change is made online; the Secretary of State says agent changes are handled as an amendment in the online system. Online filings that need staff review should be handled within 24 hours of submission. Line up the new agent first, file the change, and cancel the old service only after the new agent shows on the record. The guide to changing a registered agent walks through that order, and how to cancel an agent service covers the provider side.^{1, 4}

Watch for resignation letters too. A Mississippi agent that wants to stop serving must send the LLC written notice at least 30 days before filing, and the resignation takes effect on the 31st day after filing or when a new agent is appointed, whichever is earlier (Miss. Code 79-35-11). That letter goes to the contact details the agent holds, so keep them up to date.⁶

Foreign LLCs register here for $250, and the sources for this page don't set out their agent rules separately, so ask the Secretary of State what applies. The annual report fee quoted on this page is the figure for a domestic LLC, so a registered foreign LLC should check its own fee in the online system before the deadline.¹

What a provider's compliance features cover in Mississippi

Mississippi's report has no state fee, so any paid filing plan costs only the provider's own charge. Weigh that against filing the pre-filled form yourself.

• Reminders. Bizee (formerly Incfile) advertises compliance alerts with its agent service (Free lifetime compliance notifications), and Harbor Compliance's agent service comes with reminders (Annual report filing reminders included).^{7, 8}
• Filing for you. Tailor Brands puts annual report filing in some plans (Included in Essential and Elite (annual compliance report filing and updates); not in Lite). ZenBusiness lists Annual Report Filing $100 per report, LegalZoom charges $99 + state filing fees, bills once, Northwest Registered Agent charges $100 + state fees, charged at filing, InCorp Services charges $89 + state fees, and Swyft Filings sells ComplianceGuard $199/year. The "state fees" part of those prices adds nothing here for a domestic LLC.^{9, 10, 11, 12, 13, 14}
• Automatic enrolment. Northwest enrolls its agent customers in its annual report service (RA customers auto-enrolled in Compliance Services billed in annual auto-pay). Check whether you have been enrolled before the first bill arrives.¹⁵
• Renewal cadence. Not every agent bills yearly, and Swyft Filings prices its agent service at $149 per quarter, auto-renews until cancelled. Put each provider's renewal date on the same calendar as the report.¹⁶

A filing plan does not replace your own review. The person filing still needs your current addresses and agent choice, and a plan can't fix a record you never told it about. Providers side by side are on the Mississippi registered agent comparison, and the wider set is on services with compliance tools.

What does a Mississippi LLC compliance calendar look like?

Mississippi's calendar has one fixed state date each year, the annual report, plus whatever renewal dates your agent service sets.

Year one

1. File the Certificate of Formation (see the Mississippi LLC formation guide for the steps and the cheapest ways to form a Mississippi LLC for the fees).
2. Save the agent's contact address and your login for the online filing system.
3. Ask the Department of Revenue and the IRS which tax registrations apply, and keep those dates on a separate list.
4. Note your agent service's renewal date and any notice period in its terms.
5. Put the report window on the calendar for the following January. The sources for this page don't say whether an LLC formed late in a year must file in the following spring, so ask the Secretary of State if your formation date falls close to the window.

Year two and later

1. Early January: the report window opens. Filing then leaves months of margin.
2. By mid April: file the free annual report online and confirm the agent and addresses as you go.
3. Any time the agent or its office changes: file the statement of change ($10).³
4. On a resignation letter: appoint a replacement before the resignation takes effect.
5. On your provider's renewal date: decide whether to keep the service.

For what a registered agent does between those dates, read what a registered agent is.