Missouri business compliance calendar: annual report, taxes, employer filings

Missouri business compliance calendar

What Missouri asks of a company or a nonprofit registered or doing business there, beyond the federal filings every organization owes. Pick your entity type for the full calendar with dates.

Registration and franchise filings

Entity	Filing	Fee	If missed
Corporations	Annual registration report, by the last day of the anniversary month of its formation, with the Missouri Secretary of State	$20 online	$15 a month late; administrative dissolution after 90 days
LLCs	No annual report
Partnerships	No annual report
Nonprofits	Annual registration report, by August 31 each year, with the Missouri Secretary of State	$10 online ($15 by mail)	$15 a month late; administrative dissolution after 90 days

Taxes and employers

Corporate income tax: Yes. C corporations file a Missouri return by the 15th day of the fourth month after the year ends, with the Missouri Department of Revenue.
Personal income tax: Yes. S corporations and partnerships file a Missouri information return, and employers withhold state income tax.
Employers: Register for unemployment insurance and file wage reports every quarter. Reconcile income tax withholding after year end.
Sources: Missouri Secretary of State, Missouri Department of Revenue

All Missouri rules in the pack

Missouri annual registration reportby the last day of the anniversary month of its formation
Missouri nonprofit annual registration reportby August 31 each year
Missouri charitable organization annual reportby the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year)
Missouri corporate income tax returnby the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year)
Missouri corporate estimated tax paymenton the 15th day of the 4th, 6th, 9th, 12th months of the fiscal year (April 15, June 15, September 15, December 15 for a calendar year)
Missouri pass through entity returnby the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year)
Missouri personal income tax return with business incomeby April 15 each year
Missouri unemployment insurance wage reportby the last day of the 1st month after each quarter
Missouri annual withholding reconciliationby January 31 each year
Missouri sales tax returnby the 20th day of the 1st month after each quarter

Your company's compliance calendar

Three answers to start. Refine it after.

What kind of organization is it?

An LLC's tax treatment decides which federal return it files. Choose the line that matches yours. Nonprofits are covered too.

State of formation

Employees

Count everyone on payroll. An S corporation's working owners are employees: they are paid a salary.

Where is it based? The state of the office, or of most of the people

A company based outside its state of formation is registered in both and files in both.

More about the company: other states, payroll, dates, abroad

Company name

Date registered in each other state

Optional. Some states key their report to the day you registered there rather than your date of formation; without it, the formation date stands in and the calendar says so.

Who runs payroll?

Fiscal year ends in

Date of formation

Missouri keys its report to this date. Add it and the calendar places it.

Annual revenue

Some taxes start at a revenue threshold.

We pay independent contractors We offer a retirement plan (401(k), SIMPLE, SEP)

Outside the United States We hold a bank or financial account outside the US A person or company outside the US owns 25% or more of it We own 10% or more of a company outside the US We pay people or companies outside the US

Each adds the FinCEN or IRS form that comes with it: the FBAR, Form 5472, Form 5471, Forms 1042 and 1042-S.

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