Missouri Annual Report: Due Date, Fee & Late Penalty

Missouri LLC

No annual or biennial report is required. Missouri LLCs do not file an annual or periodic report with the Secretary of State.

Sources: [1] sos.mo.gov

Missouri corporation: Annual Registration Report (corporate registration report)

Due

Due by the end of the month in which the corporation incorporated (or the filing month it later designated), each year; corporations may instead elect to file biennially (RSMo 351.120, 351.122)

How often

Every year

First report

By statute, corporations formed on or after July 1, 2003 file a registration report within 30 days of incorporation, then every year in the month of incorporation (RSMo 351.120.3)

State fee

$20 online / $45 paper — Annual: $20 online / $45 paper. Biennial option: $40 online / $90 paper, filed only in even years if incorporated in an even year and odd years if incorporated in an odd year (RSMo 351.122). Fees include a $5 ($10 biennial) technology-fund fee that RSMo 351.127 says expires December 31, 2026, which would leave the statutory base fees of $15 online / $40 paper (biennial $30 / $80) from 2027 unless extended. Changing the filing month costs $20. Online card payments add a small convenience fee

Late fee

$15 late fee for each 30-day period the report is late (RSMo 351.125)

Grace period

If the report is not filed within 90 days after it is due, the SOS may begin administrative dissolution (RSMo 351.125, 351.484(4)); the corporation then has 60 days after notice to correct (351.486)

Dissolution

Not delivering the registration report within 90 days after it is due is a ground for administrative dissolution (RSMo 351.484(4)); the SOS dissolves the corporation if it does not correct within 60 days after service of notice (RSMo 351.486)

Reinstatement

Reinstatement fee $50 plus delinquent fees and penalties, and a Department of Revenue certificate that all taxes (and employment-security liabilities) are paid or on a payment plan (RSMo 351.488)

Sources: [1] revisor.mo.gov · [2] revisor.mo.gov · [3] revisor.mo.gov · [4] revisor.mo.gov · [5] revisor.mo.gov · [6] revisor.mo.gov · [7] revisor.mo.gov · [8] sos.mo.gov · [9] sos.mo.gov

Missouri nonprofit corporation: Annual Registration Report (Chapter 355)

Due

SOS: due at the end of the month the corporation incorporated; nonprofits may not change the month. RSMo 355.856.3 sets the first report deadline as August 31 of the year after incorporation

How often

Every year

First report

No later than August 31 of the year following the calendar year of incorporation (RSMo 355.856.3)

State fee

$10 online / $15 paper — Annual $10 online / $15 paper; biennial $20 online / $30 paper

Late fee

$15 fee if not filed within the time limits (RSMo 355.856.3)

Sources: [1] sos.mo.gov · [2] revisor.mo.gov · [3] sos.mo.gov