Missouri LLC Tax Filing: Rates & Forms (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 and are taxed on their Missouri individual income tax returns (Form MO-1040). Missouri follows the federal classification under RSMo 347.187.

Q: Does a Missouri LLC pay franchise tax?

No. Missouri has no franchise tax, no gross receipts tax, and no annual privilege tax on LLCs. The state repealed its corporate franchise tax, so there is no flat annual levy for an LLC simply to exist in Missouri.

Q: What is Missouri's corporate income tax rate?

Missouri's corporate income tax rate is a flat 4.0% 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 and files Form MO-1120; default pass-through LLCs do not pay it.

Q: Does a Missouri LLC collect sales tax?

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

Q: What Missouri tax forms does an LLC file?

A single-member LLC reports on the owner's Form MO-1040. A multi-member LLC files an informational Form MO-1065 partnership return and members report their shares. An LLC taxed as a C corporation files Form MO-1120; one taxed as an S corporation files Form MO-1120S.

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 and use tax if you sell taxable goods and for employer withholding if you have employees.

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

A Missouri LLC is taxed as a pass-through by default: profits flow to the members and are taxed on their Missouri individual returns (Form MO-1040) at a graduated rate topping out at 4.7% for 2026. Missouri has no franchise tax. If the LLC elects corporate status it pays a flat 4.0% corporate income tax (Form MO-1120), and any LLC selling taxable goods collects the 4.225% state sales and use tax.

Quick Answer

Federal default: Single-member = disregarded; multi-member = partnership
Missouri income tax: Pass-through profits on members' MO-1040 (graduated, top 4.7% in 2026)
Corporate election: Flat 4.0% corporate income tax on Form MO-1120
Partnership return: Multi-member LLCs file informational Form MO-1065
Sales/use tax: 4.225% state rate + local (if selling taxable goods)
Franchise tax: None in Missouri
Agencies: Missouri Department of Revenue; IRS federally

How a Missouri LLC Is Taxed by Default

An LLC is not its own federal tax class - it is taxed according to how many owners it has and what elections it makes. By default, the IRS treats a single-member LLC as a disregarded entity, meaning its income is reported directly on the owner's return (typically Schedule C of a Form 1040). A multi-member LLC is treated as a partnership that files a federal Form 1065 and issues Schedule K-1s to its members, who then report their share. Missouri follows this federal classification under RSMo § 347.187, which provides that an LLC is classified for Missouri tax purposes the same way it is classified federally.

The practical result is that a default Missouri LLC pays no entity-level income tax; its profit is taxed once, on the owners' individual Missouri returns. This is what "pass-through" means - see the Cornell LII definition and the LegalGlass business tax overview. Because Missouri conforms to the federal choice, the entity classification you make with the IRS drives your Missouri filing as well. For the underlying concept, see what is an LLC.

Missouri Income Tax on Pass-Through Profits

Missouri levies an individual income tax on the members' share of LLC profit. The tax is graduated, with a top marginal rate of 4.7% for 2026, and members report their pass-through income to the Missouri Department of Revenue on Form MO-1040, the individual income tax return. Members who expect to owe tax generally make quarterly Missouri estimated tax payments, because pass-through income is not subject to withholding the way wages are.

A multi-member LLC also files an informational Form MO-1065, the Missouri Partnership Return of Income, when it must file a federal Form 1065 and has a Missouri-resident partner or income from Missouri sources. The MO-1065 does not itself pay income tax; it reports the partnership's income and each member's Missouri share, mirroring the federal K-1s. Missouri also offers an elective pass-through entity tax (the SALT Parity Act), which lets an eligible partnership or S-corporation choose to pay Missouri tax at the entity level so members can work around the federal state-and-local-tax deduction cap. That election is optional; confirm eligibility on the Department's partnership tax page.

Electing S-Corp or C-Corp Treatment

An LLC can change how it is taxed by making a federal election, and Missouri follows it. Filing IRS Form 8832 elects C-corporation treatment; filing IRS Form 2553 elects S-corporation treatment. Owner-operators often consider the S-corporation election to split income between salary and distributions and manage self-employment tax, though it adds payroll and a separate return. Weigh it deliberately - see Form 2553 explained and Form 1120 vs 1120S vs 1065 for how the returns differ.

The election you make with the IRS determines your Missouri return. An LLC taxed as an S-corporation files Form MO-1120S, with income still passing through to the members; an LLC taxed as a C-corporation files Form MO-1120 and pays Missouri corporate income tax at the entity level. A default (unelected) LLC files neither corporate form. Getting an EIN is a prerequisite for any of these elections and for payroll.

Missouri Corporate Income Tax

If your LLC elects C-corporation treatment, it pays Missouri corporate income tax at a flat 4.0% rate for tax years beginning on or after January 1, 2020, on Form MO-1120. Missouri uses single-factor apportionment based on sales for multistate corporations, so a corporation's Missouri taxable income depends on its Missouri-sourced sales. This 4.0% rate is one of the lower corporate rates in the country, but it applies only to LLCs that have affirmatively elected corporate status - most small LLCs remain pass-throughs and never touch Form MO-1120.

Missouri Sales and Use Tax (4.225%)

If your LLC sells tangible personal property or certain taxable services, it must register with the Department of Revenue and collect sales tax. Missouri's state sales and use tax rate is 4.225%, and local jurisdictions (city, county, and special districts) add their own rates on top, so the combined rate varies by location. You register through the Missouri Department of Revenue before making taxable sales. A Missouri retail sales tax license generally requires posting a bond, an up-front cost new sellers should plan for.

Once registered, you file sales tax returns on the frequency the Department assigns - monthly, quarterly, or annually - based on your volume. Monthly filers generally file by the 20th of the following month. An active sales tax account usually requires a return even for a period with no taxable sales, so keep filing until you formally close the account. The sales tax registration also functions as the state-level business registration many owners look for; see how to get a business license in Missouri.

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. Missouri employer withholding is filed on a schedule the Department assigns based on the amount withheld. Separately, employers pay unemployment insurance tax through the Missouri Department of Labor and Industrial Relations, which is a different agency from the Department of Revenue.

Depending on your activity, you may owe additional specialty taxes - for example, the tire and lead-acid battery fee on certain retail sales, or withholding on nonresident partners. A single-member LLC with no employees and no taxable sales may have only its owner's MO-1040 to file. A growing LLC should map these obligations early and build them into a compliance calendar, because Missouri assigns filing frequencies rather than using one universal date.

No Franchise Tax and How to Register

Missouri imposes no franchise tax, gross receipts tax, or annual privilege tax on LLCs. The state repealed its former corporate franchise tax, so there is no flat annual levy for the privilege of existing as a Missouri entity, and - as covered in Missouri LLC annual report requirements - there is also no annual report fee for LLCs. Your recurring cost to the state is entirely activity-based: income tax on profits and sales tax on taxable sales.

To set up the tax accounts you actually need, register 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, employer withholding if you have staff, and corporate income tax if you elected corporate status. Registration itself carries no state fee, though a sales tax license requires a bond. Complete tax registration after your LLC is formed and you have an EIN; for the setup steps, see how to form an LLC in Missouri.

Due Dates and Forms at a Glance

Missouri returns generally track the federal calendar for calendar-year filers, with the Department assigning frequencies for transactional taxes. The table summarizes the main filings.

Tax	Who files	Missouri form	Rate / timing (2026)
Individual income (pass-through)	Members of default LLCs	MO-1040	Graduated, top 4.7%; due Apr 15
Partnership (informational)	Multi-member LLCs	MO-1065	No tax at entity; due 15th day of 4th month
S-corporation	LLCs electing S-corp	MO-1120S	Pass-through; due 15th day of 3rd month
Corporate income	LLCs electing C-corp	MO-1120	Flat 4.0%; due 15th day of 4th month
Sales and use tax	Sellers of taxable goods	Assigned return	4.225% state + local; monthly/quarterly/annual
Employer withholding	LLCs with employees	Register via Form 2643	Frequency assigned by DOR
Federal EIN	Most LLCs	IRS Form SS-4	$0 (free)

Confirm your exact due dates and assigned frequencies in your Department of Revenue account, and remember that no Missouri filing replaces the members' federal returns. For the cost of running the entity beyond taxes, see Missouri LLC cost.

Frequently Asked Questions

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 and are taxed on their Missouri MO-1040 returns. Missouri follows the federal classification under RSMo 347.187.

Does a Missouri LLC pay franchise tax?

No. Missouri has no franchise tax, gross receipts tax, or annual privilege tax on LLCs. The state repealed its corporate franchise tax.

What is Missouri's corporate income tax rate?

A flat 4.0% 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 and files Form MO-1120.

Does a Missouri LLC collect sales tax?

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

What Missouri tax forms does an LLC file?

A single-member LLC reports on the owner's MO-1040. A multi-member LLC files an informational MO-1065. An LLC taxed as a C corporation files MO-1120; one taxed as an S corporation files MO-1120S.

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 Department of Revenue - Business Tax (no franchise tax; tax registration).
Missouri Department of Revenue - Corporation Income Tax (flat 4.0% rate for tax years on or after Jan 1, 2020; Form MO-1120).
Missouri Department of Revenue - Sales and Use Tax (4.225% state rate).
Missouri Department of Revenue - Partnership Tax (Form MO-1065; elective pass-through entity tax).
Missouri Department of Revenue - Individual Income Tax (graduated rate; Form MO-1040).
Missouri Department of Revenue - Employer Withholding Tax (payroll withholding registration).
Revised Statutes of Missouri - § 347.187 (classification for taxation follows federal treatment).
IRS - Limited Liability Company (LLC) (default federal classification).
IRS - Single Member Limited Liability Companies (disregarded entity).
IRS - About Form 2553 (S-corporation election).
IRS - About Form 8832 (entity classification / C-corp election).
IRS - About Form 1065 (partnership return).
Cornell Law School LII - Pass-through taxation (definition).
Cornell Law School LII - 26 CFR § 301.7701-3 (entity classification election).

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, brackets, and rules change; verify current requirements with the Missouri Department of Revenue and the IRS before acting.