How to File LLC Taxes in Missouri (2026)
Missouri LLC owners file taxes with the Missouri Department of Revenue. A single-member LLC uses Form MO-1040, a multi-member LLC uses Form MO-1065, an S-corp election uses Form MO-1120S and a C-corp election uses Form MO-1120.
All four filings go to the same agency, and each has its own rate and an April 15 due date.
This page covers the Missouri form and rate for each LLC type, the federal taxes that still apply and what a Missouri LLC can deduct.
Quick Summary
- Income and withholding tax go to the Department of Revenue. Unemployment insurance goes to the Division of Employment Security.
- Confirm your current rate before you file. Check the Department of Revenue's individual income tax page for the year you're filing.
- Get a CPA's read before you elect S-corp or PTET status. A CPA can model whether the switch saves your LLC money this year.
Missouri LLC Tax Summary
The table below shows the federal form, the Missouri form and where each one gets filed by LLC tax classification.
| LLC Type | Federal Form | State Form | Filed With | Filing Deadline & Tax Rate |
|---|---|---|---|---|
| Single-member LLC | Form 1040, Schedule C | Form MO-1040 | Missouri Department of Revenue | April 15 · individual rates up to 4.70% |
| Multi-member LLC | Form 1065 | Form MO-1065 | Missouri Department of Revenue | April 15 · pass-through by default (PTET optional) |
| S-Corp election | Form 1120-S | Form MO-1120S | Missouri Department of Revenue | April 15 · pass-through by default (PTET optional) |
| C-Corp election | Form 1120 | Form MO-1120 | Missouri Department of Revenue | April 15 · flat 4% corporate rate |
Missouri State Taxes by LLC Type
Missouri taxes LLCs as pass-through entities by default. A single-member LLC is a disregarded entity. A multi-member LLC is a partnership, unless it elects S-corp or C-corp status with the IRS.
Missouri income tax starts from your federal taxable income, so the election you make with the IRS decides which Missouri form you file. See how LLC taxes work for the federal rules behind each option.
Missouri doesn't levy a franchise or privilege tax on LLCs, so the forms below cover the whole picture. If you still need to form your LLC, see how to start an LLC in Missouri first.
1. Single-member LLC: Form MO-1040
A single-member LLC is a disregarded entity, so it doesn't file or pay Missouri income tax itself. The owner reports profit on Schedule C of federal Form 1040. That same income then goes on Form MO-1040, due April 15.
2. Multi-member LLC: Form MO-1065
A multi-member LLC is treated as a partnership by default. The partnership itself doesn't pay Missouri income tax. It passes profits and losses through to its members, who report their share on Form MO-1040.
The partnership still files an informational Form MO-1065 with the Missouri Department of Revenue, due April 15. That's a month later than the federal Form 1065 deadline of March 15.
3. S-Corp Election: Form MO-1120S
An LLC that elects S-corp status with the IRS still gets pass-through taxation. Only salaries paid to member-employees face self-employment tax. Profit distributions to members skip that tax.
The entity files Form MO-1120S, due April 15, while members report their share of the profit on Form MO-1040. An electing S-corp can also opt into Missouri's pass-through entity tax instead, covered below.
4. C-Corp Election: Form MO-1120
Electing C-corp status means the entity pays tax at two levels. It pays federal tax on Form 1120 and Missouri tax on Form MO-1120, both due April 15 for calendar-year filers. Shareholders then pay tax again on any dividends the corporation distributes.
5. Missouri income tax rate for tax year 2025
Missouri's top individual income tax rate for tax year 2025 is 4.70%. That's the rate for single-member LLC owners and members who report pass-through income on Form MO-1040. C-corp elections pay Missouri's flat 4% corporate rate instead.
Confirm the exact rate for your filing year on the Department's income tax rate page before you submit your return.
Federal Taxes Missouri LLC Owners Pay
Every Missouri LLC owner still pays federal taxes too. If you're taxed as a sole proprietor or partner, you pay federal self-employment tax at 15.3% on your net earnings. That covers Social Security and Medicare. Missouri doesn't add its own self-employment tax on top.
Say you expect to owe $100 or more in Missouri tax, and withholding won't cover it [1]. Then you make quarterly estimated payments on Form MO-1040ES.
Payments are due April 15, June 15, September 15 and January 15 each year, the same schedule the IRS uses.
Other Missouri Taxes That May Apply
Depending on what your Missouri LLC does, you may also owe employer taxes, sales tax or an industry-specific tax. None of these replace the registration fee covered on the how much an LLC costs in Missouri page.
For other recurring deadlines your Missouri LLC may face throughout the year, see the Missouri LLC annual report page for the full list.
1. Employer Taxes
An LLC with employees withholds Missouri income tax from wages and remits it on Form MO-941. Register for a withholding account with the Department of Revenue before you run your first payroll.
You also register with the Division of Employment Security for unemployment insurance. New employers pay a 2.376% UI tax rate on the first $9,000 of each employee's wages for 2026, or 1.0% if you're a registered 501(c)(3) nonprofit.
2. Sales and Use Tax
If your Missouri LLC sells tangible goods or taxable services at retail, the Department of Revenue requires a sales tax license before you start collecting. The state sales and use tax rate is 4.225%.
Cities and counties can add their own local sales tax on top, so check the rate for your specific address using the Department's rate table rather than assuming the statewide figure covers you.
3. Industry and Local Taxes
The Department of Revenue runs separate taxes for LLCs in specific industries, including the cigarette tax, the marijuana tax, the motor fuel tax and the tire and lead battery fee. These taxes follow the same local rates. Check the table above for your rate.
Missouri Pass-Through Entity Tax (PTET) Election
Missouri's SALT Parity Act lets a partnership or S corporation elect this each year. That includes an LLC taxed either way [2].
The entity pays Missouri income tax itself, instead of passing it through to members. Members then claim a credit for their share of the tax paid.
The election works around the federal cap on the itemized state and local tax deduction, currently $40,000 with an income-based phase-down. An entity that pays the tax itself can still deduct the full amount federally. A member facing the cap directly could not.
The pass-through entity tax rate matches Missouri's top individual rate, the same one covered above. The entity makes the election on a timely filed Form MO-PTE, due the 15th day of the fourth month after its tax year ends.
Once you make the election, it's irrevocable for that year, and it doesn't replace the entity's regular MO-1065 or MO-1120S filing.
What Is Deductible for a Missouri LLC
Missouri offers several state-specific tax credits an LLC owner can claim on Form MO-1040, including the Food Pantry Tax Credit, the Adoption Tax Credit and the Champion for Children Tax Credit, which returns 70% of a qualifying contribution up to $50,000 per taxpayer.
Check the current-year eligibility rules for each credit on the Department of Revenue's tax credits page before you claim one, since caps and percentages shift with new legislation.
The federal qualified business income deduction under Section 199A is a separate, federal-only benefit. It isn't a Missouri credit, but it can reduce the federal taxable income that flows into your Missouri return.
FAQs
Do Foreign LLCs Pay Missouri LLC Tax?
Yes, foreign LLCs pay Missouri LLC tax if they have Missouri-source income. An out-of-state LLC generally files the same state form as a domestic LLC of its tax classification, whether that's Form MO-1065, MO-1120S, or MO-1120.
Is There a Minimum Missouri LLC Tax When My LLC Has No Profit?
No, there's no minimum Missouri LLC tax when your LLC has no profit. Missouri's income tax and pass-through entity tax are both based on net income, so a loss year owes no state income tax on that year's return.
Can You File Missouri LLC Tax Returns Electronically?
Yes, you can file Missouri LLC tax returns electronically. Corporations electing C-corp status file Form MO-1120 through the IRS Modernized e-File system, and the Department of Revenue also offers online filing for sales, use and withholding tax.
Can an Out-of-State LLC Elect Missouri's PTET?
Yes, an out-of-state LLC can elect Missouri's PTET if it has Missouri-source income. The election works the same for a foreign entity as it does for a domestic partnership or S corporation.
References:
- https://revisor.mo.gov/main/OneSection.aspx?section=143.521
- https://revisor.mo.gov/main/OneSection.aspx?section=143.436
