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Every step to open an LLC in Missouri 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 Labor and Industrial Relations · Division of Workers' Compensation · Department of Social Services (new hire) · Department of Insurance.
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 Missouri 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 Business portal (bsd.sos.mo.gov).
You need a registered agent with a street address in Missouri to receive legal papers and state notices. Use a registered agent service if you have no one local.
Fictitious names are registered with the Secretary of State and expire after 5 years.
LLCs do not file an annual report in Missouri. A foreign corporation needs a good-standing certificate from its home state dated within 60 days.
Register for withholding and sales tax online through MyTax Missouri. Allow 2-3 business days. Register for unemployment tax separately with the Department of Labor (UInteract).
Kansas City and St. Louis each levy a 1% earnings tax on residents and on nonresidents who work in the city; employers withhold it. St. Louis employers also pay a 0.5% payroll expense tax on wages earned in the city, filed quarterly (voters renewed the St. Louis tax on April 7, 2026).
If employees live or work in Kansas City or St. Louis, withhold the 1% city earnings tax. St. Louis employers also pay a 0.5% payroll expense tax and file quarterly.
MyTax Missouri covers withholding and sales tax only. Register for unemployment tax with the Department of Labor through UInteract.
Applies if you sell products, or services this state taxes. Most medical care is exempt. See Business basics for sales tax.
Missouri calls it a Missouri Retail Sales Tax License. Register with the Missouri Department of Revenue through Online business registration (MyTax Missouri) or paper Form 2643 before you make your first taxable sale in Missouri. You'll collect tax from customers and send it to the state.
Give your supplier Form 149, Sales and Use Tax Exemption Certificate so you don't pay tax on inventory you'll resell. The buyer completes and signs it and gives its Missouri Tax ID number for resale; out-of-state wholesalers and manufacturers may list their home state instead. Keep certificates your own customers give you, too.
Out-of-state sellers must register once sales into Missouri pass $100,000 (preceding 12 months, checked at the end of each calendar quarter), even with no office here.
Qualifying grocery food is taxed at a reduced 1.225% state rate plus local tax.
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 Missouri. Reports and payments are usually quarterly.
Required at 5 or more employees (1 or more in construction). Coverage must come from a Missouri-authorized carrier or approved self-insurance. Part-time workers and corporate officers count toward the threshold. LLC members are presumed covered unless they opt out.
Report every employee who fills out a W-4, including rehires.
Missouri's wage payment rules:
$15.00 an hour.
Not required. Voter-approved Proposition A paid sick time took effect May 1, 2025, but HB 567 repealed it effective August 28, 2025.
Missouri has no state retirement savings mandate for private employers.
Missouri 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.
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.
Keeps your business in good standing with the state. Missing it can lead to penalties or dissolution.
Missouri has no franchise tax for most small businesses. Late corporate annual reports cost $15 per 30 days.
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 state tax is $500 or more a month, quarterly if less, and annual if under $200 a quarter; monthly and quarterly returns are due the last day of the next month, annual returns by January 31, with a 2% discount for paying on time. File a zero return if you had no sales; skipping it can bring penalties.
Recurring dates for Missouri and federal filings. A payroll service handles most payroll lines, but you should know they're happening.
| When | What | Filed with |
|---|---|---|
| Jan 1 | Minimum wage is $15.00 (no automatic 2027 increase) | Missouri |
| Jan 15 | Deadline for voluntary UI contributions | Missouri |
| Jan 31 | St. Louis earnings tax W-3 reconciliation and Q4 W-10/P-10 | Missouri |
| Apr 30, Jul 31, Oct 31 | St. Louis quarterly earnings and payroll expense tax returns | Missouri |
| 3rd month after anniversary month | Corporation Annual Registration Report | Missouri |
| Assigned schedule | Sales tax return (file a zero return if no sales) | Missouri |
| 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 Missouri state filing fee for an LLC is $50 online, $105 by mail. 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 Missouri if you sell taxable products or services there. The state rate is 4.225%, and local taxes may add to it. Registration cost: See state site.
Out-of-state sellers must register once their sales into Missouri pass $100,000 a year. Having an employee or office in Missouri also creates nexus right away.
Recurring filings include: file the Annual Registration Report (corporations only); 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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