LLC Annual Report and Tax Filing Requirements in Missouri

Learn about annual report and tax filing requirements for Missouri LLCs.

By , Attorney
Updated by Amanda Hayes, Attorney · University of North Carolina School of Law

A limited liability company (LLC) is a popular business structure with some startup and maintenance costs. While you'll need to file articles of organization to form a Missouri LLC, you don't need to submit any paperwork to the Missouri Secretary of State to maintain your LLC. However, you will be responsible for any state taxes that might apply to you or your LLC.

This article covers the most important ongoing reporting and state tax filing requirements for Missouri LLCs.

No Missouri LLC Annual Report

Unlike most other states, Missouri doesn't require LLCs to file an annual report.

State Business Taxes in Missouri

For income tax purposes, most LLCs are considered "pass-through tax entities." If you're an owner of a pass-through entity, the responsibility for paying federal income taxes passes through the LLC itself and falls on you as one of the LLC members. By default, LLCs themselves don't pay income taxes, only their members do. You'll report and pay your share of the LLC's income on your personal tax return.

No franchise tax. Some states impose a separate tax or fee on LLCs and other business entities for the privilege of doing business in the state. This particular tax is often called a "franchise tax." Missouri, though, doesn't impose such a tax.

Electing corporate tax status. Typically, LLCs are taxed as partnerships by default. However, you can choose to have your LLC taxed as a corporation for federal tax purposes by filing IRS Form 2553 with the IRS. If you elect federal corporate tax status, Missouri will also tax your LLC as a corporation and your LLC will be responsible for Missouri's corporate income tax. As of 2023, Missouri's corporate tax is a flat 4%. You must file the state's corporate income tax return (Form MO-1120) is filed with the Missouri Department of Revenue (DOR). For more details, visit the corporation income tax section of the DOR website.

Missouri Employer Taxes

If your LLC has employees, you must pay employer taxes to the federal and state governments. Make sure you get an employer identification number (EIN) from the IRS if you haven't done so already.

You can register your business for multiple taxes online using MyTax Missouri. MyTax allows your business to register with:

You can register your business for corporate income tax, withholding tax, unemployment tax, sales tax, and other business taxes.

Withholding employee wages. You must withhold and pay employee income taxes to the DOR. As mentioned above, you must first register your business to file and pay this tax. You can register online using MyTax Missouri or on paper using Form 2643. After you've registered, you'll need to file Form MO-941 periodically (weekly, monthly, quarterly, or yearly) depending on how much your business withholds. You also need to file Form MO-W3 for annual reconciliation. These tax forms are available for download on the DOR's forms and manuals webpage.

Unemployment insurance (UI) tax. Additionally, you'll probably need to register to pay state UI taxes to the DES. You can register for these taxes by completing and mailing Form MODES-2699 to the DES. You can also register online either through UInteract or MyTax Missouri. Every quarter, you'll need to file Form MODES-4 with the DES.

Missouri Sales and Use Tax

If your LLC will provide taxable goods or services to customers in Missouri, you'll need to collect and pay sales tax to the state. You must register with the DOR and then make sales tax payments for any goods and services you sell. You can register for sales tax when you register for other taxes using Form 2643 or MyTax Missouri.

After your business has registered for sales tax, you'll be sent a retail sales tax license. You must report and pay sales tax periodically using Form 53-1. Depending on your total sales tax due, you might need to file returns every week, month, quarter, or year. You can use MyTax Missouri to file your returns.

The DOR has a sales tax frequently asked questions (FAQ) webpage with more details.

LLC Registration in Other States

If you're going to be doing business in states other than Missouri, you might need to register your LLC in some or all of those states. You'll need to refer to the relevant state's laws around foreign business qualifications. Although, in general, you probably need to register as an out-of-state LLC if you have a physical presence in a state, hire employees in the state, or advertise directly to residents of the state.

View our state guide to qualifying to do business outside your state to determine whether you need to register your LLC in another state.

More Information About Missouri LLCs

The DOR has an assortment of FAQ webpages that you can look through to help you register your business and file your taxes. You can find information about:

  • business tax registration
  • corporation income tax
  • pass-through entity tax
  • sales tax filings
  • S corporations
  • tax clearance, and
  • withholding tax.

If you'd like more information about other states' LLC requirements, read our article on LLC tax and filing requirements. You can also check out more articles related to creating, maintaining, and dissolving your LLC in the LLC section of our website.

If you have specific legal questions, consider speaking with a Missouri business attorney. They can help you figure out your tax responsibilities and set your business up with the appropriate state departments.

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