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Every step to open an LLC in Mississippi and get ready to hire, in order, with the official state page for each one. Agencies you'll deal with: Secretary of State · Department of Revenue · Department of Employment Security (MDES) · Workers' Compensation Commission.
This is the most common path: a new LLC, general business, paying W-2 employees and 1099 contractors. Adding a location, forming a corporation, or in a licensed industry? Customize it and check off steps as you go.
Customize this checklistPopular Mississippi business types:
Do this first. The state tax and payroll accounts ask for your registration details.
Apply free on the IRS website and get the number immediately. You'll need it for the state tax registration, a business bank account, and payroll. Opening a new location? You already have one; the same EIN works in every state.
This internal document sets out who owns what, how decisions get made, and what happens if an owner leaves. It isn't filed with the state, but banks often ask for it, and it helps protect your liability shield. Single-owner LLCs need one too.
Bring your EIN letter, filed formation documents, and operating agreement or bylaws. Keeping business and personal money separate is one of the main things that protects your personal assets.
Many businesses need a license or permit before opening, separate from registering the company. Check three levels: the state licensing board for your field, your city or county, and any federal agency that regulates your industry.
If you want S corp taxation, file IRS Form 2553. The deadline is tight: generally within 2 months and 15 days after the start of the tax year you want it to apply. See Business basics for when it makes sense.
File Articles of Organization (or the state's equivalent) online through Secretary of State Business Services online filing ("File Business Documents").
There is no separate form to change a registered agent; file an amendment. Agents can update their own address across all companies online.
Fictitious business name registration is filed with the Secretary of State.
Filing fees are set by state law. Foreign LLCs also pay a $250 annual report fee.
Register for a withholding account and sales tax online through the Department of Revenue's Taxpayer Access Point (TAP). You can also register by phone at (601) 923-7700 or at a local office.
No local income or payroll taxes on wages.
MDES can add a Workforce Investment and Training contribution of up to 0.20% of taxable wages on top of your UI rate. It is reported on your quarterly UI-2/3 report.
The flat income tax is 4% on income over $10,000 in 2026. It drops to 3.75% in 2027, 3.5% in 2028, 3.25% in 2029 and 3% in 2030.
Applies if you sell products, or services this state taxes. Most medical care is exempt. See Business basics for sales tax.
Mississippi calls it a Sales Tax Permit (remote sellers get a Seller's Use Tax Permit). Register with the Mississippi Department of Revenue through Taxpayer Access Point (TAP) before you make your first taxable sale in Mississippi. You'll collect tax from customers and send it to the state.
Give your supplier No resale certificate form; the buyer gives its Mississippi sales tax permit number so you don't pay tax on inventory you'll resell. The buyer gives the seller its Mississippi sales tax or seller's use tax permit number; the state does not accept blanket certificates, and sellers must keep records of each wholesale sale. Keep certificates your own customers give you, too.
Out-of-state sellers must register once sales into Mississippi pass $250,000 (prior 12 months), even with no office here.
Groceries (food eligible for food stamps but not bought with them) are taxed at a reduced 5% rate since July 1, 2025.
Applies once you pay W-2 employees who work in this state.
Form I-9 is never mailed to the government. You keep it in your own files and show it only if ICE or the Department of Labor asks for an inspection.
Federal posters (minimum wage, EEO, FMLA if you have 50+ employees, and others) go alongside the state ones.
Register once you pay wages to employees working in Mississippi. Reports and payments are usually quarterly.
Required at 5 or more regularly employed employees. Buy coverage from an insurance company or get Commission approval to self-insure. Employers with fewer than 5 employees may cover workers voluntarily.
Report new hires and rehires (back after 60+ days) to the State Directory of New Hires. Quarterly wage reports do not count.
All Mississippi employers must use E-Verify for new hires (Miss. Code Ann. 71-11-3, Mississippi Employment Protection Act). Violations can cost an employer its state licenses and permits for up to 1 year.
Mississippi's wage payment rules:
$7.25 (federal; no state minimum wage law) an hour.
No state paid sick leave law for private employers.
No state-run retirement program mandate for private employers.
Mississippi doesn't require harassment training for private employers. A written policy and a yearly refresher are still best practice.
Display the state's required labor law posters where employees can see them, along with the federal posters. Workers' comp notices come from your carrier.
Mississippi requires every employer to verify new hires through federal E-Verify under Miss. Code Ann. 71-11-3. Penalties can include loss of state licenses and permits for up to 1 year.
The W-9 gives you the contractor's legal name and tax ID for their 1099. Check the classification first: if you control how and when they work, they may legally be an employee.
File with the IRS and send the contractor a copy by January 31. For payments made in 2026 and later, the reporting threshold is $2,000 per contractor per year (it was $600 before).
Recurring deadlines. Put these on your calendar now.
FinCEN's final rule, effective August 14, 2026, permanently exempts companies formed in the U.S. from beneficial ownership reporting. Ignore letters or emails demanding a BOI filing fee; they're a common scam. Only companies formed outside the U.S. still file.
Mississippi requires only two state posters: the MDES Unemployment Insurance poster and the Workers' Compensation poster. Federal posters also apply.
Keeps your business in good standing with the state. Missing it can lead to penalties or dissolution.
Corporations pay franchise tax on capital over $100,000: $0.50 per $1,000 for tax years starting in 2026 and $0.25 per $1,000 in 2027. Minimum $25.
File unemployment wage reports each quarter and state withholding returns on the schedule you're assigned (if the state has income tax), plus the annual W-2 reconciliation.
Monthly if average tax is $300 or more a month, otherwise quarterly; returns are due the 20th of the next month, with a 2% discount (up to $50) for paying on time. File a zero return if you had no sales; skipping it can bring penalties.
Recurring dates for Mississippi and federal filings. A payroll service handles most payroll lines, but you should know they're happening.
| When | What | Filed with |
|---|---|---|
| Jan 31 | W-2s to employees and Department of Revenue; Q4 UI wage report and tax | Mississippi |
| Apr 15 | Annual report to Secretary of State (LLCs and corporations) | Mississippi |
| Apr 30 | Q1 UI wage report and tax | Mississippi |
| Jul 31 | Q2 UI wage report and tax | Mississippi |
| Oct 31 | Q3 UI wage report and tax | Mississippi |
| 15th of following month | Withholding return for each monthly or quarterly period | Mississippi |
| Assigned schedule | Sales tax return (file a zero return if no sales) | Mississippi |
| Jan 31 | W-2s to employees and SSA (with W-3); Form 940; 4th-quarter Form 941 | IRS / SSA |
| Jan 31 | 1099-NEC to contractors and IRS | IRS |
| 15th monthly | Federal payroll tax deposit (monthly depositors) | IRS |
| Apr 30 · Jul 31 · Oct 31 | Form 941 for the quarter | IRS |
| Jul 31 | Form 5500 or 5500-SF, if you sponsor a 401(k) (Oct 15 with Form 5558 extension) | DOL (EFAST2) |
Last verified: October 27, 2026
The Mississippi state filing fee for an LLC is $50. That's the fee to form your LLC with the state. Expect other costs too, such as a registered agent service if you use one, licenses, and annual filings. See the checklist above for each step.
You need to register to collect sales tax in Mississippi if you sell taxable products or services there. The state rate is 7%, and local taxes may add to it. Registration cost: Free.
Out-of-state sellers must register once their sales into Mississippi pass $250,000 a year. Having an employee or office in Mississippi also creates nexus right away.
Recurring filings include: file the Annual Report; file quarterly unemployment reports and withholding returns; file sales tax returns on time. The deadline calendar above lists the dates.
This guide organizes official requirements. It isn't legal or tax advice. Fees, forms, and deadlines change, so confirm on each linked state page before you file, and talk to an attorney or CPA about your specific situation.
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