Mississippi LLC annual report & franchise tax deadlines 2026-2027
Every recurring Mississippi filing for LLCs, S corps and C corporations — due dates, fees and the official source for each. Last verified Oct 21, 2026.
LLC
| Report | Annual Report Confirmed on official page |
|---|---|
| Due | Jan 1 to Apr 15 each year (online) |
| State fee | No fee (domestic LLC) |
| How often | annual |
Corporation (C & S corp)
| Report | Corporate Annual Report Confirmed on official page |
|---|---|
| Due | Jan 1 to Apr 15 each year (online) |
| State fee | $25 |
| How often | annual |
Franchise & entity-level taxes
| Corporate franchise tax corp, s corp | With the income tax return (Apr 15 C corps; Mar 15 S corps) Being phased down; repealed effective Jan 1, 2028; minimum $25 Confirmed on official page |
|---|
State income & estimated tax
| Corporate income tax | Yes |
|---|---|
| C corp return | Apr 15 (83-105) |
| Partnership / S corp return | Mar 15 (84-105) |
| Corporate estimates | Apr 15, Jun 15, Sep 15, Dec 15 (follows the federal corporate schedule) |
General pattern — verify Calendar-year pattern; confirm with the revenue department.
Sales tax
Filing frequency (monthly, quarterly or annual) is assigned by the state based on your tax liability. Returns are generally due the 20th of the month after the reporting period.
General pattern — verify Your assigned frequency and due day appear in your state tax account.
IRS disaster postponements in Mississippi
- MS-2026-03: federal deadlines postponed to Feb 1, 2027 (incident began Jun 18, 2026) — Covington, George, Greene, Hancock, Harrison, Pearl River, Stone, and Wayne counties
- MS-2026-02: federal deadlines postponed to Nov 2, 2026 (incident began May 6, 2026) — Franklin, Lamar, Lawrence, Lincoln, and Wilkinson counties
IRS relief is federal. Whether Mississippi follows the postponement for state returns varies — check the state revenue department.
Your Mississippi calendar
Add your formation month/year to date anniversary-based reports. Calendar-year filers; weekend and federal-holiday dates roll to the next business day.
Upcoming deadlines
Not tax advice — verify each date with the linked source. Fiscal-year filers' dates differ.
Tools that help you stay compliant
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Mississippi deadline FAQ
When is the Mississippi LLC annual report due?
Jan 1 to Apr 15 each year (online).
How much does the Mississippi LLC annual report cost?
State fee: No fee (domestic LLC).
When is the Mississippi corporation annual report due?
Jan 1 to Apr 15 each year (online). Fee: $25. S corporations file the same report as other corporations.
Does Mississippi have a franchise tax or annual LLC tax?
Yes — Corporate franchise tax: With the income tax return (Apr 15 C corps; Mar 15 S corps) (Being phased down; repealed effective Jan 1, 2028; minimum $25).
When are Mississippi business income tax returns due?
C corporations: Apr 15 (83-105). Pass-through entities (partnerships, S corps): Mar 15 (84-105). These are general calendar-year patterns — confirm with the state revenue department.
How often do I file Mississippi sales tax?
Filing frequency (monthly, quarterly or annual) is assigned by the state based on your tax liability. Returns are generally due the 20th of the month after the reporting period.
What happens if I miss a Mississippi deadline?
Most states charge a late fee or penalty and interest, and an entity that keeps missing its annual report can lose good standing and eventually be administratively dissolved. Check the official source for the exact penalty and reinstatement steps.
Official sources
- https://www.sos.ms.gov/business-services/annual-reports
- https://www.dor.ms.gov
- https://corp.sos.ms.gov/corp/portal/c/page/corpnewfilings/portal.aspx
- https://www.sos.ms.gov/content/documents/Business/Services%20&%20Fees%20Document.pdf
- https://www.sos.ms.gov/business-services/business-faqs
- https://www.sos.ms.gov/content/documents/pol_res/llcs/1revisedLLCact.pdf
- https://www.sos.ms.gov/news/new-nonprofit-annual-report-filing-requirement
- https://www.dor.ms.gov/business/business-tax-frequently-asked-questions
- https://www.dor.ms.gov/sites/default/files/tax-forms/business/2025%20PTE%20INSTRUCTIONS%2084-100%20-%20Final%20%2001.14.2026.pdf
- https://www.dor.ms.gov/individual/individual-income-tax-frequently-asked-questions
Federal dates: IRS Publication 509. Disaster relief: IRS tax relief in disaster situations.
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