Annual Filing Requirements
Annual Reports/Franchise Tax
The Annual Report filing fee is $45 (Paper) and $20 (Online). Late reports are subject to an additional fee of $15 for each 30-day period.
Annual Report (E-file) - Annual Report Electronic Filing (Credit Card and E-mail address are required)
Annual Report (Paper) - Print Annual Report from Web
For corporations incorporated or qualified on or after July 1, 2003, the annual report is due at the end of the month that the corporation incorporated or qualified. For corporations existing prior to July 1, 2003, the annual report will be due at the end of the month indicated on their last annual report. Missouri statutes do not allow a corporation to change the month that the annual report is due.
Corporation Tax Returns
The tax rate is 6.25% of Missouri taxable income. In addition, a franchise tax is assessed on assets within the State of Missouri. The franchise tax rate is 1/30th of 1% of the asset base for all assets in excess of $1,000,000.
Form MO-1120 - Corporation 2010-11 Income & Franchise Tax(instructions)
Form MO-1120S - S Corporation 2010-11 Income & Franchise Tax (instructions)
MO-FT Form - 2010 MO-FT (file with MO-1120S)
Tax Forms List - All Business Tax Forms 2000-2010
Tax returns are due the 15th day of the fourth month from the beginning of the taxable period, or April 15th for fiscal years beginning January 1st.