Mississippi LLC Annual Report: April 15 Due, $0 Domestic Fee

As of 2026, Mississippi LLC annual report filings are due every April 15, online only, through the Mississippi Secretary of State. Domestic LLCs pay $0, and foreign LLCs pay $250. The rules below apply to every active Mississippi LLC, including those just formed this year.

Does Mississippi Require an Annual Report Under § 79-29-215?

Yes. Under Miss. Code Ann. § 79-29-215, every domestic LLC and every foreign LLC authorized to transact business in Mississippi files an annual report with the Mississippi Secretary of State each year. The statute sits in Title 79, Chapter 29, Article 2 of the Mississippi Revised Limited Liability Company Act. There’s no exception for single-member LLCs, manager-managed structures, or any other variant.

The filing authority is the Business Services and External Affairs Division of the Mississippi Secretary of State. Submissions go through one centralized system, and each filing is either accepted, recorded on the entity’s history, or returned for correction. For broader context on running an LLC in the state, the Boost Suite Mississippi LLC hub covers formation, taxes, registered agents, and ongoing compliance that doesn’t fall under the annual report rules.

When the Mississippi LLC Annual Report Is Due: January 1 to April 15

Mississippi runs on a fixed-date annual cycle, not an anniversary cycle. Every domestic and foreign LLC files between January 1 and April 15 each year. Under § 79-29-215, the report is due on a date established by the Secretary of State. The Secretary’s regulation, 1 Miss. Code R. § 7-2.1, sets that date as April 15 for all domestic and foreign LLC annual reports.

There’s no calendar math here. No “first day of the fourth month after fiscal year end,” no anniversary-month tracking. The same date works for an LLC formed in 1998 and an LLC formed last week. As of May 17, 2026, the 2026 cycle has closed. Late filings are still accepted in the portal until administrative dissolution proceedings begin.

How to Confirm Your Mississippi LLC's Filing Status

The Mississippi Secretary of State runs a public business entity search that shows whether an LLC’s most recent annual report has been filed. Enter the LLC name or the Business ID number and the record will display the current standing. Boost Suite also offers a Mississippi LLC lookup tool that walks through the same query with extra context on what each status code actually means.

Mississippi LLC Annual Report Fee: $0 Domestic, $250 Foreign (§ 79-29-1203)

Miss. Code Ann. § 79-29-1203 sets the LLC fee schedule. Domestic Mississippi LLCs pay nothing for the annual report. Foreign LLCs, meaning those formed in another state but authorized to do business in Mississippi, pay $250 each year.

The Mississippi Secretary of State Services and Fees Schedule, revised October 2024, confirms these amounts. Portal payments are nonrefundable, so foreign LLC owners shouldn’t submit until entity information is finalized. Mississippi’s structure is unusual in the region: Louisiana, Alabama, and Tennessee all charge their domestic LLCs something each year, while Mississippi doesn’t. The free domestic filing is one of the cheaper recurring compliance burdens in the South, and that’s exactly why some owners forget the filing entirely. For broader budgeting across formation and annual filings, the Boost Suite Mississippi LLC cost guide breaks down every fee a Mississippi LLC is likely to encounter.

How to File the Mississippi LLC Annual Report Online (Step by Step)

Mississippi annual reports are filed exclusively online through the Secretary of State's filing system. No paper option exists, and the legacy F0108 and F0208 forms were retired alongside the rollout of the digital portal. Most domestic LLCs finish in under 15 minutes once the Business ID is in hand. For related timing context, the Boost Suite Mississippi LLC processing time guide covers what kind of turnaround to expect on other Mississippi SOS filings.

Step 1: Locate Your Mississippi Business ID

Every Mississippi LLC has a unique Business ID number assigned at formation. It’s on the original Certificate of Formation confirmation, on the SOS portal’s entity record, and on the public business entity search results. Without it, the annual report system can’t tie the filing to the correct entity, so this is the first thing to dig out.

Step 2: Log In or Register at corp.sos.ms.gov

The filing system at corp.sos.ms.gov requires a registered filing account. If it’s your first time, sign up with an email and password; returning users log in directly. The portal validates fields in real time and emails status updates when filings move between stages.

Step 3: Open the Pre-Populated Annual Report Form

Once inside the entity record, selecting the annual report option loads a pre-populated form. The system carries over data from the prior year: LLC name, principal office address, registered agent details, member or manager information, NAICS code, and operating agreement statement. The filer’s job is to review every field, update what’s changed, and confirm the rest.

Step 4: Update Registered Agent, Members, and Managers

§ 79-29-215 specifically requires the registered agent's name, physical Mississippi street address, and email address on the annual report. Manager-managed LLCs list every manager by name and business address. Member-managed LLCs list at least one member by name and address. Worth flagging: if the LLC needs a full registered agent change (a different person or company, not just an address tweak), that’s a separate portal filing with a $10 fee, not a field on the annual report.

Step 5: Submit, Pay (Foreign LLCs Only), and Confirm

Domestic LLCs submit at no charge. Foreign LLCs pay the $250 fee by credit card, and the payment is nonrefundable. After submission, the Mississippi Secretary of State reviews the filing and emails one of three outcomes: accepted, filed on the record, or returned for correction. The SOS doesn’t guarantee a specific processing window, though filings typically move through the system within a few business days. Under § 79-29-215, a corrected filing delivered within 30 days after the Secretary of State’s correction notice is treated as timely.

What § 79-29-215 Requires on the Mississippi Annual Report

The statute sets the legal minimum content of the report; the portal collects a slightly larger set of fields on top of that baseline. The § 79-29-215 list reads:

• LLC name
• State, country, or other foreign jurisdiction of organization
• Registered agent name, email address, and physical Mississippi address
• Principal office address
• Manager names and business addresses (if manager-managed) or at least one member’s name and address (if member-managed)
• Principal officer names, titles, and business addresses, if any
• Statement confirming whether the LLC has a written operating agreement
• Brief description of the nature of the business

A couple of these deserve extra attention. The operating agreement statement is uncommon among state annual report statutes; Mississippi specifically wants the LLC to confirm whether it has one. Owners without a written agreement aren’t penalized at the filing level, but the answer becomes part of the public record. The Boost Suite Mississippi LLC operating agreement guide covers drafting basics for owners who want to back the affirmative answer with an actual document.

Beyond the statute, the portal collects the Business ID number, the six-digit NAICS code, the FEIN (redacted from public display), and a primary contact email. Phone numbers are also collected but redacted. Social Security numbers are never requested.

Picking the right NAICS code matters because some Department of Revenue records and federal tax systems pull from it. A responsive registered agent also reduces both paperwork volume and the risk of missed notices, which is why Boost Suite’s Mississippi registered agent rankings prioritize responsiveness and email handling over headline pricing.

What Happens If You Miss the April 15 Mississippi Deadline

Mississippi doesn’t list a separate monetary late fee for the LLC annual report. § 79-29-1203 doesn’t mention one. The Services and Fees Schedule doesn’t either. What the state does have is administrative dissolution for domestic LLCs and administrative revocation of authority for foreign LLCs, both sitting in Article 8 of the Revised LLC Act.

Here’s how the timeline actually works. Under Miss. Code Ann. § 79-29-821, the Secretary of State may commence dissolution proceedings if an LLC fails to deliver its annual report within 60 days after April 15. That’s a “may,” not a “shall,” and proceedings don’t start automatically. Next comes a written notice of determination under § 79-29-823, served either by email to the registered agent or by first-class mail, both authorized under current Mississippi law. The LLC then has 60 days after service to correct the ground or show it doesn’t exist. Only after that second window closes does the Secretary of State sign a certificate of administrative dissolution.

The fallout under § 79-29-831 is narrower than many owners assume. Dissolution doesn’t invalidate existing contracts, deeds, mortgages, or security interests. It doesn’t make members or managers personally liable just because the LLC went dissolved. What it does do is prevent the LLC from maintaining a lawsuit in Mississippi court until reinstated. That bar surfaces only when an LLC needs to sue a non-paying client and discovers it can’t.

One more dissolution ground worth knowing. The Mississippi Department of Revenue can independently trigger administrative dissolution by notifying the Secretary of State that the LLC is delinquent on state taxes. That path doesn’t require a missed annual report at all. It’s a separate compliance lane that runs through corporate income, franchise, and sales tax accounts.

Reinstating a Dissolved Mississippi LLC (§ 79-29-825)

Reinstatement runs through the same online portal. Under Miss. Code Ann. § 79-29-825, the application must state that the grounds for dissolution have been eliminated. In practice, that’s filing every missed annual report and clearing any tax delinquency. The fee is $50 for a domestic Mississippi LLC and $100 for a foreign LLC. Some LLCs are also asked to upload a Tax Clearance Letter from the Mississippi Department of Revenue, especially when tax issues caused the dissolution.

Once approved, reinstatement relates back to the effective date of dissolution, and the LLC may resume business as if the gap didn’t happen. That retroactive effect is unusually generous; many states don’t allow it.

Mississippi LLC Annual Report: Common Compliance Questions

A few recurring questions come up around the Mississippi LLC annual report that aren’t fully covered by the statute or the SOS landing page. The answers below pull from the official sources and the practical realities of filing.