Mississippi LLC Annual Report: $0, Due April 15, Filed Online Only
Every Mississippi LLC files an annual report with the Secretary of State by April 15, filed online only, and a domestic LLC pays $0 for it. Free does not mean toothless: a report still missing 60 days after its due date is a ground for administrative dissolution, while a foreign LLC pays $250 for the same report.
The annual report, in one table
| Item | Mississippi rule |
|---|---|
| Who files | Each domestic LLC and each foreign LLC authorized to transact business in Mississippi, under section 79-29-215. |
| When | Due April 15 each year, the date established by the Secretary of State; the filing window opens January 1. Section 79-29-215 delegates the date to the Secretary of State rather than printing it. |
| Fee | $0 for a domestic LLC, filing type F0108 on the Secretary of State's fee schedule. A foreign LLC's annual report, filing type F0208, is $250. |
| Where | Online only, with the Secretary of State. The filer needs the organization's Business ID number. |
| What it states | The LLC's name and the jurisdiction under whose law it is organized; the name and street or physical address of its registered agent in Mississippi; the address of its principal office; the names and business addresses of the managers if manager-managed, and the name and address of at least one member if member-managed; a statement as to whether the LLC has a written operating agreement; and a brief description of the nature of its business. Information must be current as of execution. A deficient report is returned for correction, and a report corrected and delivered within 30 days after the effective date of the Secretary of State's notice is deemed timely filed. |
| Late fee | No late fee, late penalty, or per day charge for the domestic LLC annual report appears on the Secretary of State's fee schedule, and a $0 report has no fee to penalize. The consequence below is structural. |
Administrative dissolution: grounds, notice, and a 60 day cure
Under section 79-29-821, the Secretary of State may commence an administrative dissolution proceeding if the LLC does not pay within 60 days after they are due any fees imposed by the chapter or other law; does not deliver its annual report within 60 days after it is due; is without a registered agent in Mississippi for 60 days or more; does not notify the Secretary of State within 60 days that its registered agent has been changed or has resigned; is reported by the Department of Revenue as delinquent in any payments or tax owed to the State of Mississippi; or made a misrepresentation of a material matter in a filing with the Secretary of State. Under section 79-29-823, the Secretary of State serves written notice of the grounds, and if the LLC does not correct each ground, or demonstrate to the Secretary of State's reasonable satisfaction that it does not exist, within 60 days after service, the Secretary of State administratively dissolves the LLC by signing a certificate of administrative dissolution reciting the grounds and the effective date. The certificate of administrative dissolution itself carries no fee.
Reinstatement: $50, at any time
Under section 79-29-825, an administratively dissolved LLC may apply to the Secretary of State for reinstatement at any time after the effective date of dissolution; Mississippi sets no reinstatement deadline. The application recites the LLC's name and the effective date of its administrative dissolution, states that the ground or grounds either did not exist or have been eliminated, and states that the LLC's name satisfies the name requirements. The fee is a flat $50, filing type F0109. Because every missed domestic annual report costs $0, filing the missed reports adds nothing in report fees, so the Secretary of State total for a domestic reinstatement is $50, not $50 plus a stack of report charges. When reinstatement is effective, it relates back to the effective date of the administrative dissolution, liability incurred in the interim is determined as if the dissolution had never occurred, and the LLC may resume business as if the dissolution had never occurred. A foreign LLC's figures are separate: reinstatement of a foreign registration is $100, and a missed foreign annual report is $250.
The foreign LLC version of this page
Foreign LLCs live under the same April 15 date and the same January 1 opening window, at entirely different prices. Registration itself is an Application for Registration for $250 under section 79-29-1003, delivered with a duly authenticated home-state certificate of existence, and the annual report is $250 a year. The Secretary of State may commence a proceeding to revoke a foreign registration on grounds parallel to the domestic list, including fees unpaid 60 days after due, an annual report not delivered within 60 days after due, no registered agent for 60 days or more, and failure to notify the Secretary of State within 60 days of an agent change or resignation, and may not revoke unless notice is sent at least 60 days before the effective date and the failure is not cured before that date. A foreign LLC that leaves Mississippi ends its registration with a Certificate of Cancellation for $25; Mississippi calls that filing a cancellation, not a withdrawal.
Closing a Mississippi LLC on purpose takes one $50 filing
Ending the LLC deliberately takes a Certificate of Dissolution under section 79-29-205, delivered to the Secretary of State upon commencement of winding up, for $50. The certificate sets forth the name of the LLC, the future effective date of dissolution, which must be a date certain not later than the 90th day after filing unless the dissolution is effective upon filing, and any other information the person delivering it determines. Dissolution events under section 79-29-801 include the time or event specified in the certificate of formation or the written operating agreement, the consent of all members or such lesser number as the certificate or operating agreement provides, and a decree of judicial dissolution. No tax clearance certificate, Department of Revenue sign-off, or clearance attachment appears among the certificate's statutory contents in section 79-29-205, and no tax clearance filing for LLCs appears on the Secretary of State's fee schedule; closing the LLC's tax accounts with the Department of Revenue and the IRS, which the Secretary of State's Welcome Packet lists among the steps for closing a business, is a separate step from the $50 certificate, not a precondition printed on it. Our dissolution guide covers the wind up order.
Sources, checked Nov 8, 2026
Mississippi Secretary of State: Business Documents Filing Fees schedule and Services and Fees Schedule, Revised October 2024 (Certificate of Formation at $50, domestic annual report at $0, foreign annual report at $250, foreign registration at $250, Certificate of Dissolution at $50, reinstatement at $50, fictitious business name filings at $25), Annual Reports page, Business FAQs, Registered Agents page, Business Welcome Packet, and the Summary of the Fictitious Business Name Registration Act, at sos.ms.gov. Revised Mississippi Limited Liability Company Act as enacted in 2010 (House Bill 683) and the enacted texts of House Bill 714 and Senate Bill 2673 of 2010, House Bill 1162 of 2012, Senate Bill 2204 of 2021, and House Bill 1105 of 2024, Mississippi Legislature, at billstatus.ls.state.ms.us, covering Mississippi Code sections 79-29-109, 79-29-111, 79-29-123, 79-29-127, 79-29-201, 79-29-205, 79-29-215, 79-29-801, 79-29-821, 79-29-823, 79-29-825, 79-29-1003, and 79-35-5. Mississippi Department of Revenue: Pass-Through Entity Income and Franchise Tax Instructions, Form 84-100, and Pass-Through Entity Tax Return, Form 84-105, at dor.ms.gov.
General Information Only
LLCForming publishes general information about forming and running an LLC. It is not legal, tax, or accounting advice, and it does not create an attorney or advisor relationship. Rules vary by state and by your situation. For a decision that matters, talk to a licensed attorney or tax professional in your state.