For non-US owners of a Mississippi LLC
Foreign-Owned Mississippi LLC: State Report, Tax and IRS Filing
A Mississippi LLC owned from abroad has a state duty and a federal one. Miss the state one and the LLC can lose its good standing; miss the federal one and the IRS penalty is US$25,000. This page sets out both.
Quick answer
What does a foreign-owned Mississippi LLC have to file each year?
With Mississippi: Annual Report (Secretary of State). Fee: No filing fee. Due: April 15 each year; filing opens January 1. With the IRS: Form 5472 with a pro forma Form 1120 for any year with a transaction between the LLC and its foreign owner, with a US$25,000 penalty if missed.
At a glance
- Mississippi yearly report
- Annual Report (Secretary of State)
- Mississippi fee
- No filing fee
- Mississippi due date
- April 15 each year; filing opens January 1.
- IRS filing
- Form 5472 with a pro forma Form 1120; US$25,000 penalty if missed
- Fees
- See our Form 5472 filing service page, or request a quote
Federal filings, whatever Mississippi requires
| Filing | When | Source |
|---|---|---|
| Form 5472 with a pro forma Form 1120 | Each year the LLC has a reportable transaction with its foreign owner; US$25,000 penalty if missed | IRS |
| BE-13 | Generally within 45 days of a foreign person setting up or buying a US business | BEA rule |
| Form 1040-NR | Only if the LLC has income effectively connected with a US trade or business | IRS |
None of these depend on the state. A Mississippi LLC files them on the same terms as an LLC formed anywhere else.
The Mississippi side: report, fee and tax
Before the IRS side, the state. Mississippi's requirements, from official Mississippi sources (Mississippi official source, tax source): State figures checked October 28, 2026.
| Item | Mississippi |
|---|---|
| Yearly report | Annual Report (Secretary of State) |
| Fee | No filing fee. No fee for a domestic (Mississippi) LLC annual report filed online, per the Secretary of State's October 2024 fee schedule. (Foreign LLCs pay $250.) |
| Due | April 15 each year; filing opens January 1. |
| State tax | None for a disregarded single-member LLC. Mississippi follows federal classification; a disregarded SMLLC is disregarded for state purposes and its activity is reported by its owner. Franchise tax applies to corporations and to LLCs that elect corporate treatment. |
| If it is late | No late fee found. Failure to file may result in administrative dissolution; the LLC Act allows the Secretary of State to begin dissolution if the report is not delivered within 60 days after it is due. |
Easy to miss: The report is free but still mandatory, and paid third-party mailers that look official are not from the state.
A yearly calendar for a Mississippi LLC
- State: Annual Report (Secretary of State): April 15 each year; filing opens January 1.
- IRS: Form 5472 with the pro forma Form 1120, normally by April 15 for a calendar-year LLC (Form 7004 extends it)
- Once: BE-13 within 45 days of formation, if it applies
How we help
We prepare Form 5472 and the pro forma Form 1120 for foreign-owned Mississippi LLCs, or the full year under our annual package. Fees are on our Form 5472 filing service. Gurleen Kaur, CPA licensed in British Columbia and Washington State, signs. We remind you of the Mississippi date; the state report itself is filed with Mississippi.
See the annual compliance package, best state for non-US founders and US LLC tax by country.
Mississippi and federal sources
Mississippi
- State rules: Mississippi official page, Mississippi tax page.
Federal
- Form 5472: Internal Revenue Code section 6038A and Treas. Reg. section 1.6038A-1; T.D. 9796 treats a foreign-owned single-member LLC as a corporation for this purpose (IRS).
- Effectively connected income and Form 1040-NR: Code sections 864 and 871 (IRS Pub 519).
- BE-13: 15 CFR 801.7 (eCFR).
Other states
All 50 states and DC in one table: US LLC annual fees by state.
- Wyoming
- Delaware
- Florida
- Texas
- Nevada
- Colorado
- Montana
- South Dakota
- Missouri
- Ohio
- Arizona
- California
- New York
- Washington
- Illinois
- Alabama
- Alaska
- Arkansas
- Connecticut
- Georgia
- Hawaii
- Iowa
- Kentucky
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- New Hampshire
- New Jersey
- North Carolina
- North Dakota
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- Tennessee
- Utah
- Vermont
- Virginia
- West Virginia
Common questions
What does a Mississippi LLC owe the state each year?
Annual Report (Secretary of State). Fee: No filing fee. Due: April 15 each year; filing opens January 1.
Does a Mississippi LLC owned by a non-US person pay Mississippi tax?
None for a disregarded single-member LLC. Mississippi follows federal classification; a disregarded SMLLC is disregarded for state purposes and its activity is reported by its owner. Franchise tax applies to corporations and to LLCs that elect corporate treatment.
What happens if the Mississippi filing is late?
No late fee found. Failure to file may result in administrative dissolution; the LLC Act allows the Secretary of State to begin dissolution if the report is not delivered within 60 days after it is due.
Does a foreign-owned Mississippi LLC file with the IRS?
Yes. Form 5472 with a pro forma Form 1120 for any year with a reportable transaction with the foreign owner, including the money used to form it. The penalty for missing it is US$25,000. This is separate from the state filing.
Sources
Every rule and figure on this page links to the IRS, CRA or other official source it comes from. Amounts change; we re-check them before each engagement.
- Mississippi: official source
- Mississippi: tax source
- IRS: Instructions for Form 5472
- eCFR: 15 CFR 801.7 (BE-13 reporting requirement)
- IRS: Publication 515
Gurleen Kaur, CPA licensed in British Columbia and Washington State. Last updated November 11, 2026. This page is general information, not tax or legal advice for your situation.
Related guides: US LLC fees by state, Annual compliance package, Best state for non-US founders.
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