Missouri LLC Annual Report & Taxes: What to File (2026)

Q: How is a Missouri LLC taxed?

By default, the IRS treats a single-member LLC as a disregarded entity and a multi-member LLC as a partnership, so profits pass through to the members' individual returns. An LLC can instead elect corporate or S-corporation treatment.

Q: What is the Missouri corporate income tax rate?

Missouri's corporate income tax rate is 4 percent for tax years beginning on or after January 1, 2020. It applies to an LLC only if the LLC elects to be taxed as a C corporation; default pass-through LLCs report income on the members' returns.

Q: Does a Missouri LLC pay sales tax?

If your LLC sells taxable goods or certain services, it must register with the Department of Revenue and collect the 4.225% state sales and use tax plus local rates. A Missouri retail sales tax license generally requires a bond.

Q: How does a Missouri LLC register for state taxes?

Register with the Missouri Department of Revenue using the Missouri Tax Registration Application (Form 2643) or the online registration system. You register for sales/use tax and employer withholding based on what the LLC does.

Fact-checked by the LegalGlass editorial team against primary sources · Published Aug 6, 2026 · Last updated Aug 6, 2026

Missouri LLCs file no annual report with the Secretary of State - that requirement applies to corporations, not LLCs. Instead, a Missouri LLC's recurring obligations are taxes: pass-through income on the members' returns by default, 4.225% state sales and use tax if it sells taxable goods, and a 4% corporate income tax only if it elects corporate status.

Quick Answer

Annual report?: No - Missouri LLCs file none with the Secretary of State
Default federal tax: Pass-through (disregarded entity or partnership)
State sales/use tax: 4.225% state rate + local (if selling taxable goods)
Corporate income tax: 4% (only if the LLC elects corporate treatment)
Tax registration: Missouri Tax Registration Application (Form 2643)
Agency: Missouri Department of Revenue

Missouri LLCs Have No Annual Report

Unlike most states, Missouri does not require a limited liability company to file an annual report or annual registration with the Secretary of State. The Secretary of State's Schedule of Fees and Charges imposes an "Annual Registration Report" fee on corporations under Chapter 351 ($20 online; the paper fee is higher and based on the corporation's authorized shares) and on nonprofit corporations, but the Chapter 347 provisions that govern LLCs list no comparable recurring filing. Once you complete Missouri LLC formation, you owe the Secretary of State nothing on a yearly basis simply to keep the LLC alive.

This distinction between corporations and LLCs is the single most misunderstood point about Missouri compliance. The annual/biennial registration report is a corporation obligation under Chapter 351, and a for-profit or nonprofit corporation that misses it can lose good standing and face administrative dissolution. A Missouri LLC created by Articles of Organization sits outside that regime entirely - electing to be taxed as a corporation for federal purposes does not move the LLC into the corporate registration-report category. If a filing service or a mailer offers to file your Missouri LLC's "annual report" for a fee, there is no such state filing and no such fee; the solicitation is not a government notice.

That does not mean an LLC has no ongoing duties. You must keep a registered agent on file under RSMo § 347.030, and you must handle federal and Missouri taxes. Because there is no annual report to anchor a compliance calendar, Missouri owners should build their calendar around tax deadlines and any agent change instead. The rest of this page focuses on those tax filings, which are the real recurring obligations for a Missouri LLC.

How a Missouri LLC Is Taxed by Default

An LLC is not a separate federal tax class. By default, the IRS treats a single-member LLC as a disregarded entity - its income is reported on the owner's return (typically Schedule C) - and a multi-member LLC as a partnership that files Form 1065 and issues Schedule K-1s to members. The members then report their share on their individual returns. Missouri follows this federal classification, so a default LLC's profit flows through to the members' Missouri individual income tax returns rather than being taxed at the entity level. See what is an LLC for the underlying concept.

Electing Corporate or S-Corp Treatment

An LLC can elect to be taxed differently. Filing IRS Form 8832 elects C-corporation treatment; filing IRS Form 2553 elects S-corporation treatment (which many owner-operators use to manage self-employment tax). If your LLC elects C-corporation status, it pays Missouri corporate income tax at 4% for tax years beginning on or after January 1, 2020, and files a Missouri corporation income tax return. An S-corporation election keeps income passing through to members but changes how compensation and distributions are treated. Choose the election deliberately with a tax professional.

Missouri Sales and Use Tax

If your LLC sells tangible personal property or certain taxable services, it must register with the Missouri Department of Revenue and collect sales tax. Missouri's state sales and use tax rate is 4.225%, and local jurisdictions add their own rates on top, so the combined rate varies by location. A Missouri retail sales tax license generally requires posting a bond, an up-front cost new sellers should plan for. Sales tax returns are filed on a monthly, quarterly, or annual cycle assigned by the Department based on your volume, and an active sales tax account generally requires a return even for a period with no taxable sales, so keep filing until you formally close the account. Register before making your first taxable sale - selling taxable goods without a license exposes the LLC to assessments, penalties, and interest from the Department of Revenue.

Employer Withholding and Other Taxes

If your Missouri LLC has employees, it must register for and remit employer withholding tax to the Department of Revenue and handle federal payroll taxes with the IRS. Depending on your activity, you may also owe specialty taxes (for example, tire and battery fees on certain sales). Employers also deal with unemployment insurance through the Missouri Department of Labor, which is a separate agency. Getting an EIN is a prerequisite for payroll.

How to Register for Missouri Taxes

Register your LLC's tax accounts with the Department of Revenue using the Missouri Tax Registration Application (Form 2643) or the online business registration system. You register for the specific taxes that apply - sales/use tax if you sell taxable goods, withholding if you have employees, and corporate income tax if you elected corporate status. The registration itself does not carry a state fee, though a sales tax license requires a bond. Complete tax registration after your LLC is formed and you have an EIN.

Obligation	Who it applies to	Rate / form (2026)	Agency
Annual report	Corporations, not LLCs	$0 for LLCs	Secretary of State
Pass-through income tax	Default LLCs	On members' MO returns	Department of Revenue
Corporate income tax	LLCs electing C-corp	4%	Department of Revenue
Sales and use tax	Sellers of taxable goods	4.225% state + local	Department of Revenue
Employer withholding	LLCs with employees	Register via Form 2643	Department of Revenue
Federal EIN	Most LLCs	$0 (IRS Form SS-4)	IRS

Keeping Compliant Without an Annual Report

Because there is no annual report deadline to anchor your calendar, Missouri LLC owners should build compliance around tax dates instead. Federal income tax for pass-through members follows the usual individual and partnership return deadlines; Missouri sales tax and withholding follow the cycle the Department assigns; and any corporate income tax return tracks the federal corporate calendar. Keep your registered agent current year-round, since that is your main standing obligation with the Secretary of State. For the cost side of running the entity, see Missouri LLC cost.

When You Close the LLC

Tax accounts do not close automatically when you stop operating. If you wind the business down, file final Missouri and federal returns and formally close your Department of Revenue sales tax and withholding accounts, then complete the Secretary of State steps. See how to dissolve an LLC in Missouri for the full wind-up and termination sequence, and the national business license overview if you also hold local permits to cancel.

Frequently Asked Questions

Do Missouri LLCs have to file an annual report?

No. Missouri LLCs file no annual report or annual registration with the Secretary of State; that duty applies to corporations and nonprofits. An LLC's recurring obligations are federal and Missouri taxes.

How is a Missouri LLC taxed?

By default a single-member LLC is a disregarded entity and a multi-member LLC is a partnership, so profits pass through to the members' individual returns. An LLC can instead elect corporate or S-corporation treatment.

What is the Missouri corporate income tax rate?

4 percent for tax years beginning on or after January 1, 2020. It applies to an LLC only if the LLC elects to be taxed as a C corporation.

Does a Missouri LLC pay sales tax?

If it sells taxable goods or services, yes - it collects the 4.225% state sales and use tax plus local rates. A Missouri retail sales tax license generally requires a bond.

How does a Missouri LLC register for state taxes?

Register with the Department of Revenue using the Missouri Tax Registration Application (Form 2643) or the online system, for the taxes that apply to your activity.

Sources

Missouri Secretary of State - Schedule of Fees and Charges (PDF) (corporation annual registration report $45 paper / $20 online; no LLC annual report line under Chapter 347).
Missouri Secretary of State - Start a Business (LLC formation basics).
Missouri Department of Revenue - Corporation Income Tax (4% rate for tax years on or after Jan 1, 2020).
Missouri Department of Revenue - Sales and Use Tax (4.225% state rate).
Missouri Department of Revenue - Register a Business (Form 2643; sales/use and withholding registration).
Missouri Department of Revenue - Individual Income Tax (pass-through members report Missouri income).
Missouri Department of Revenue - Business Tax overview.
Missouri Revised Statutes - § 347.081 RSMo, Operating agreement.
IRS - Limited Liability Company (LLC) (default federal classification).
IRS - About Form 2553, Election by a Small Business Corporation (S-corp election).
IRS - About Form 8832, Entity Classification Election (C-corp election).
IRS - Get an Employer Identification Number (free EIN).
Legal Information Institute (Cornell) - Pass-through taxation.

LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. Tax rates and rules change; verify current requirements with the Missouri Department of Revenue and the IRS before acting.