LLC Annual and Biennial Report Requirements in Mississippi

At a glance

Requirements one by one

The annual report is required even though it is free

Mississippi requires every domestic LLC and every registered foreign LLC to file an annual report with the Secretary of State. Section 79-29-215(1) says each company "shall deliver" the report on the date the Secretary of State establishes. The current agency window opens January 1 and closes April 15 each year. The statute does not set a separate formation-date initial report; the Secretary of State publishes one annual calendar for LLCs operating in the state.

The filing is online and updates the state's company record

The report is filed online through the Secretary of State's business-filings portal. The agency asks for the LLC's Mississippi Business ID, and its FAQ explains that the filing is pre-populated with the information already on record so the filer can update it.

Section 79-29-215(1) lists the core contents: the company name and jurisdiction; registered agent name, email, and physical address; principal-office address; managers and addresses or, for a member-managed LLC, at least one member and address; principal officers, if any; whether the company has a written operating agreement; and a brief description of the business. The information must be current when the report is signed. If a submitted report is incomplete, § 79-29-215(3) gives the LLC 30 days after notice to correct it and still have the report treated as timely.

Domestic reports are free; foreign reports cost $250

The Secretary of State's current fee schedule lists no fee for a domestic Mississippi LLC's annual report and $250 for a foreign LLC's report. It separately lists a $50 domestic reinstatement fee and a $100 foreign reinstatement fee. The zero-dollar domestic fee is not an exemption from filing: the annual report is still mandatory.

A missed April 15 deadline starts two 60-day periods

Mississippi does not list a separate late fee for a domestic LLC report. The statutory risk is status, not a surcharge. Under § 79-29-821(b), the Secretary of State may begin an administrative-dissolution proceeding once the annual report is more than 60 days late.

That does not dissolve the LLC immediately. Section 79-29-823 requires a written determination notice, delivered to the registered agent by email or by first-class mail as the LLC has indicated. The company then has another 60 days after service to file and correct the ground. Only if it does not cure does the Secretary of State sign and file the certificate of administrative dissolution.

Reinstatement has no statutory time cutoff

Section 79-29-825 lets an administratively dissolved LLC apply for reinstatement "at any time after the effective date of dissolution." The application identifies the LLC and dissolution date, shows that each dissolution ground is gone, and confirms that the name satisfies state law. The domestic reinstatement fee is $50. When reinstatement becomes effective, it relates back to the dissolution date and the LLC may resume business as though the administrative dissolution had not occurred.

What trips people up

• Free does not mean optional. A domestic LLC pays $0, but § 79-29-215 still requires the annual report and § 79-29-821 permits dissolution proceedings for a report more than 60 days late.
• April 15 is not the dissolution date. The first 60-day period must run before proceedings can begin, and § 79-29-823 then supplies a separate 60-day notice-and-cure period.
• The registered-agent email matters. Current § 79-29-215 requires it in the annual report, and § 79-29-823 permits the dissolution notice to be served there. An obsolete address can turn an avoidable late filing into an unseen status problem.
• Foreign LLCs pay different fees. The report obligation is the same, but the Secretary of State schedule lists $250 for a foreign annual report and $100 for foreign reinstatement, compared with $0 and $50 for a domestic LLC.

Common questions

When can I file the Mississippi LLC annual report? Any time from January 1 through April 15 each year, through the Secretary of State's online business-filings portal.

What if the online report is returned because information is missing? If you correct it and return it within 30 days after the Secretary of State's notice, § 79-29-215(3) treats the report as timely filed.

Can I reinstate years after an administrative dissolution? Yes. Section 79-29-825 says an LLC may apply "at any time" after dissolution; it does not set a three- or five-year cutoff. The company must eliminate the dissolution ground and pay the reinstatement fee.

Statutes and sources

• Miss. Code § 79-29-215 — annual-report duty, contents, current-information rule, and the 30-day correction safe harbor. https://billstatus.ls.state.ms.us/documents/2021/html/SB/2200-2299/SB2204SG.htm (accessed 2026-07-16)
• Miss. Code § 79-29-821(b) — annual report more than 60 days overdue as a ground to begin administrative dissolution. https://www.sos.ms.gov/content/documents/pol_res/llcs/1revisedLLCact.pdf (accessed 2026-07-16)
• Miss. Code § 79-29-823 — determination notice, 60-day cure, and administrative-dissolution certificate. https://billstatus.ls.state.ms.us/documents/2023/html/HB/1100-1199/HB1101SG.htm (accessed 2026-07-16)
• Miss. Code § 79-29-825 — reinstatement at any time and relation back. https://billstatus.ls.state.ms.us/documents/2012/html/HB/1100-1199/HB1162SG.htm (accessed 2026-07-16)
• Mississippi Secretary of State — Annual Reports — January 1-April 15 window, online-only filing, Business ID, and dissolution warning. https://www.sos.ms.gov/business-services/annual-reports (accessed 2026-07-16)
• Mississippi Secretary of State — Services & Fees Schedule — $0 domestic and $250 foreign annual reports; $50 domestic and $100 foreign reinstatement. https://www.sos.ms.gov/sites/default/files/fees_and_forms/Services%20%26%20Fees%20Document.pdf (accessed 2026-07-16)