Mississippi: LLC Annual and Biennial Report Requirements

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)