Key figures
Missouri compliance
2026, with sources
- Certificate of authority
- $155Foreign for-profit corporation; attach a good-standing certificate from Delaware.
- Annual registration report
- $20Online; $45 on paper, both including the Secretary of State’s technology fee.
- Late report
- $15Per 30-day period late, on top of the fee. After 90 days the Secretary of State may administratively dissolve or revoke.
- Annual report due
- Qualification monthThe month the corporation incorporated or qualified, unless it pays $20 to designate another month.
Qualifying a Delaware corporation
A Delaware corporation doing business in Missouri files an Application for Certificate of Authority with the Secretary of State, with a $155 fee and a good-standing certificate from Delaware not more than 60 days old. It needs a registered agent with a Missouri address.
After that, the annual registration report is due in the month the corporation qualified, every year — the statute asks for the first one within 30 days of qualifying. Missouri does not have a franchise tax, so the Delaware franchise tax remains the only capital-based tax the company pays.
Returns and reports
The MO-1120 is due on the 15th day of the fourth month after year end — April 15 for a calendar-year company. A federal extension extends it automatically if the box is checked and Form 7004 attached, but tax is still paid by the original date. Estimated payments are made on Form MO-1120ES once the expected Missouri tax reaches $250. A corporation that has not filed and paid within 90 days of the due date can forfeit its charter in Missouri.
Unclaimed property — uncashed payroll and vendor checks, customer credits — is reported to the State Treasurer by November 1 for property dormant as of June 30.
Deadlines
- In the month the corporation qualified in Missouri, each yearSecretary of State annual reportAnnual registration report
- 15th day of the 4th month after year endCorporate income tax returnMO-1120
- Nov 1Unclaimed property report (June 30 cutoff)
The federal baseline
This page covers what Missouri adds. The federal rules underneath it apply here too.
Common questions
When is the Missouri annual report due?
Missouri ties the annual registration report to the month the corporation incorporated or qualified, not a single statewide date, and it is due in that month each year. A corporation can move the month by naming a new one on a report and paying an extra $20. The Secretary of State charges $20 online, late filing adds $15 for every 30-day period, and a report more than 90 days late lets the Secretary of State start administrative proceedings against the corporation’s standing. A corporation can instead file a biennial report covering two years.
Do I need a Missouri business license?
The state does not issue a general business license. Cities and counties do: Kansas City and St. Louis both require a business license and register the company for their earnings taxes. Check with the city where the office or employees are.
Compliance next door
- IAIowa complianceRegister with the Secretary of State for $100, file a $60 biennial report by April 1 of even years, and file the IA 1120 by April 30. No franchise tax applies.
- ILIllinois complianceIllinois requires an application for authority, a $75 annual report with franchise tax (first $10,000 exempt), Form IL-1120 and an annual unclaimed property report.
- KYKentucky complianceKentucky compliance is a $90 certificate of authority, a $15 annual report between January and June 30, Form 720 with the LLET, local net profits returns wherever you operate, and an unclaimed property report before November 1.
- 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.
- 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.
- OKOklahoma complianceQualify with the Secretary of State (minimum $300), pay the $100 registered agent fee by July 1 each year, and file Form 512 30 days after the federal deadline.
- KSKansas complianceRegister with the Secretary of State for $115, file the biennial information report and the K-120 by the 15th day of the fourth month, and report unclaimed property by November 1.
- NENebraska complianceGet a certificate of authority, then file the biennial report and occupation tax by March 1 of even years and the 1120N by the 15th day of the fourth month.
More of the Missouri guide
- AccountingAccounting and state tax in MissouriCorporate tax, conformity to federal rules, apportionment and what it does to your books
- ReceivablesReceivables and sales tax in MissouriSales tax registration, economic nexus, whether SaaS is taxable, and collecting from customers
- PayablesPayables and contractors in MissouriPaying vendors and contractors: 1099 filing, use tax, contractor tests and withholding
- PayrollPayroll taxes and employer rules in MissouriWithholding, unemployment insurance, paid leave, minimum wage and the rules on paydays
- AdvisoryAdvisory: credits and decisions in MissouriCredits, 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.
- Missouri Secretary of State — Application for Certificate of Authority (Foreign For-Profit Corporation)
- Missouri Secretary of State — Schedule of Fees and Charges
- Revised Statutes of Missouri — Section 351.125 (registration report fees and late fees)
- Revised Statutes of Missouri — Section 351.120 (corporate registration report)
- Revised Statutes of Missouri — Section 351.122 (biennial registration report option)
- Missouri Department of Revenue — Corporate Income Tax
- NAUPA — Missouri reporting profile
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.