Key figures
Registering and staying registered
A Delaware corporation doing business in Mississippi applies to the Secretary of State for a certificate of authority, which costs $500 for a profit corporation, and then files an annual report each year for $25. The fee schedule for foreign LLCs is different: $250 to register and $250 for each annual report.
The tax calendar
The corporate income and franchise tax return is due on the 15th day of the fourth month after year end, with estimated payments during the year once liability exceeds $200. W-2s go to the Department of Revenue by January 31, and 1099s, filed with Form 89-140, by February 28. The unclaimed property report is due by November 1.
For a calendar-year startup that means January 31, February 28, April 15 and November 1, plus the annual report and the quarterly unemployment reports to MDES.
Deadlines
- 15th day of the 4th month after year endCorporate income and franchise tax return
- Each year, filed onlineSecretary of State annual report
- On or before November 1Unclaimed property report and remittance (June 30 cutoff)Form UP-1
- February 281099s for personal services of $3,000 or moreForm 89-140
The federal baseline
This page covers what Mississippi adds. The federal rules underneath it apply here too.
Common questions
What does it cost to register a Delaware corporation in Mississippi?
The Secretary of State charges $500 for a profit corporation’s application for a certificate of authority, and $25 for each annual report after that. A foreign LLC pays $250 a year for its annual report, so the corporation is the cheaper entity to keep registered here.
When is the Mississippi unclaimed property report due?
Mississippi’s holder report is due on or before November 1 for property dormant as of June 30, filed on Form UP-1 with the detail on Form UP-2.
Compliance next door
- ALAlabama complianceAlabama compliance is Secretary of State registration, the business privilege tax return that doubles as the annual report, Form 20C, and city and county licenses wherever you operate.
- ARArkansas complianceQualify with the Secretary of State, then file the franchise tax report by May 1, the corporate return by April 15 and a negative-if-empty unclaimed property report by November 1.
- LALouisiana complianceQualify with the Secretary of State ($155 from Oct 1, 2026), file a $35 annual report each anniversary, and file the CIFT-620 by May 15. The franchise tax is gone for 2026 periods.
- TNTennessee complianceTennessee compliance is a certificate of authority, an annual report by April 1, the FAE170 by April 15, the business tax wherever receipts reach $100,000, and an unclaimed property report each November 1.
Founder guides on this
- ComplianceFirst-year compliance calendar for a Delaware C-corpDelaware franchise tax, 1099s, the federal return, payroll filings, state annual reports and sales tax: the deadlines a young C-corp misses most, by month.
- FundraisingAudit-ready books before your Series AInvestors, lenders and auditors ask for the same things: accrual statements, reconciled accounts and support for every balance. How to be ready first.
More of the Mississippi guide
- AccountingAccounting and state tax in MississippiCorporate tax, conformity to federal rules, apportionment and what it does to your books
- ReceivablesReceivables and sales tax in MississippiSales tax registration, economic nexus, whether SaaS is taxable, and collecting from customers
- PayablesPayables and contractors in MississippiPaying vendors and contractors: 1099 filing, use tax, contractor tests and withholding
- PayrollPayroll taxes and employer rules in MississippiWithholding, unemployment insurance, paid leave, minimum wage and the rules on paydays
- AdvisoryAdvisory: credits and decisions in MississippiCredits, incentives and the decisions that are cheaper to get right the first time
Sources
Checked against each agency’s own page on . Rates and thresholds change, usually on January 1.
General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.