Annual Filing Requirements
The filing fee for the Annual Report is $25 (Paper) or $23.25 (Online).
Annual Report (Online) - Annual Report Online Filing (paid by credit card or electronic check)
Annual Report - Secretary of State mails paper forms to the registered agent
Annual reports can be filed any time on or after January 1st of the calendar year and is due by April 15th of that year. Corporations that fail to file a corporate annual report will be administratively dissolved.
Corporation Tax Returns
Income Tax rates are 3% of the first $5,000 of taxable income allocated to Mississippi; 4% on the next $5,000; and 5% for all taxable income over $10,000.
Every domestic and foreign corporation doing business in Mississippi must pay a franchise tax. The franchise tax rate is $2.50 per $1000 or fraction thereof the value of the capital used, invested, or employed in Mississippi. The minimum tax is $25 and is based on the corporation's capital at the close of its year preceding the filing of the return.
Form 83-105 - 2010 Corporate Income and Franchise Tax Return (instructions)
Form 85-105 - 2010 S Corporation Income and Franchise Tax Return (instructions)
Schedule K - 2010 S Corporation Schedule K
Schedule K-1 - 2010 S Corporation Schedule K-1
Tax Form List - 1999-2010 Corporation and Franchise Tax Forms
Corporate income and franchise tax returns are due by the 15th day of the third month following the close of the accounting year, or by March 15th for calendar year filing.