How to Form a Corporation or LLC in Missouri

Filing fee: $50 online / $105 by mail (LLC Articles of Organization); corporation fee varies — check the Missouri Secretary of State fee schedule

Processing time: [PROCESSING_TIME] — check bsd.sos.mo.gov for current processing times

State agency: Missouri Secretary of State, Corporations Division — bsd.sos.mo.gov

Annual report due: Missouri LLCs are not required to file an annual report with the Secretary of State. Corporations have separate ongoing requirements — confirm at bsd.sos.mo.gov.

State tax rate: Missouri corporate income tax rate: 4% of net income. LLCs taxed as pass-through entities by default. Register with the Missouri Department of Revenue at dor.mo.gov.

To form a corporation or LLC in Missouri, you file formation documents with the Missouri Secretary of State, Corporations Division. For an LLC, that's Articles of Organization. For a corporation, it's Articles of Incorporation. Both can be filed online at bsd.sos.mo.gov or by mail. The online filing fee for an LLC is $50.

Missouri is a straightforward state to form a business in — no publication requirement, no annual report for LLCs, and a low online filing fee. Most of the work happens before you file: picking a name that's available, appointing a registered agent, and deciding whether an LLC or corporation fits your situation.

Business name requirements

Your business name must be distinguishable from any existing entity on file with the Missouri Secretary of State. Before you file, search the Missouri Business Entity Search system at bsd.sos.mo.gov to check availability. If your name is available but you're not ready to file, you can reserve it for 60 days by filing an Application for Reservation of Name and paying a $25 fee.

LLC names must include "Limited Liability Company," "LLC," or "L.L.C." Corporation names must include a corporate designator like "Corporation," "Incorporated," "Company," or an accepted abbreviation. Check the Secretary of State's naming rules before settling on a name — a small wording issue can delay your filing.

Registered agent requirement

Every Missouri corporation and LLC must maintain a registered agent and a registered office address in the state. The registered agent must be available at that address during normal business hours to accept legal documents and official state correspondence on your behalf.

Your registered agent can be an individual Missouri resident or a business entity authorized to operate in Missouri. The registered office must be a physical street address in Missouri — P.O. boxes and commercial mailbox locations don't qualify. You'll list the registered agent's name and address in your Articles of Organization or Articles of Incorporation when you file.

Filing your formation documents

Missouri LLC Articles of Organization must include the LLC name, whether the LLC is member-managed or manager-managed, the registered agent's name and address, and the principal place of business address. Missouri corporate Articles of Incorporation must include the corporate name, the number of authorized shares, the registered agent's name and address, the registered office address, and each incorporator's name and address.

Filing online at bsd.sos.mo.gov costs $50 for an LLC. Filing by mail costs $105. Online is faster and the more common choice. Paper filings go to the Secretary of State's Corporations Division — not a county office.

EIN and state tax registration

After your formation documents are approved, apply for an Employer Identification Number (EIN) with the IRS. You can apply online at irs.gov/ein at no cost, and the IRS issues the EIN immediately if your application is approved. You'll need your entity type and the responsible party's Social Security number or taxpayer identification number to complete the application. The online session expires after 15 minutes of inactivity, so have your information ready before you start.

Missouri businesses also need to register with the Missouri Department of Revenue at dor.mo.gov for applicable state tax types. Depending on your business, that can include sales tax, withholding tax, unemployment tax, and corporate income tax. Missouri's corporate income tax rate is 4% of net income. LLCs are taxed as pass-through entities by default, so income flows to members' personal returns rather than being taxed at the entity level.

LLC vs. corporation in Missouri

For most small business owners, an LLC is the simpler choice. It offers personal liability protection, flexible management, and pass-through taxation without the formality that corporations require. Missouri LLCs also have no annual report requirement with the Secretary of State, which reduces ongoing compliance work.

A corporation makes more sense if you plan to raise outside investment, issue stock to multiple shareholders, or eventually pursue a public offering. Missouri corporations can elect S Corporation status with the IRS to get pass-through tax treatment while keeping the corporate structure. A C Corporation is taxed at the entity level — Missouri's 4% corporate income tax applies — but it's the structure most investors and venture capital firms expect. If you're weighing the two, a tax professional can help you figure out which structure fits your goals.