Missouri Corporation Requirements

Each state has different requirements for forming a corporation. Whether you are starting a business or incorporating a business already in existence, you’ll want to understand state requirements for Missouri incorporation.

Cost to incorporate in Missouri

At BizFilings, we clearly outline our fees and the state fees to form a Missouri corporation. View our pricing to incorporate as a C corporation or S corporation to plainly see:

• BizFilings’ package prices. BizFilings offers three incorporation service packages from which you can choose.
• State fee for standard turn-around. Our pricing clearly shows the state fee to incorporate in Missouri with standard turn-around.
• Expedited turn-around. You will see the BizFilings and state fee, if any, for expedited turn-around.
• Certified copy. Our pricing also clearly displays the BizFilings and state fee, if any, for issuing a Certified Copy of the Articles of Incorporation.

Corporate Name

The name must contain the word "Corporation," "Company," "Incorporated," "Limited" or an abbreviation thereof. It may not contain any word or phrase indicating or implying the corporation is a governmental agency or that it is organized for any purpose other than the purpose for which corporations may be organized under the laws of Missouri. It must be distinguishable from the name of any domestic or foreign corporation authorized to do business in Missouri or from any limited partnership, limited liability company or reserved name filed with the state.

Director information

The following are Missouri’s requirements for directors of corporations:

• Minimum number. Corporations must have not less than three directors unless there are only one or two shareholders of record, in which case the number of directors may be less than three but not less than the number of shareholders.
• Residence requirements. Missouri does not have a provision specifying where directors must reside.
• Age requirements. Directors must be at least 18 years old.
• Inclusion in the Articles of Incorporation. Director names and addresses are required to be listed in the Articles of Incorporation.

Requirements for the Articles of Incorporation

The document required to form a corporation in Missouri is called the Articles of Incorporation. The information required in the formation document varies by state. Missouri's requirements include:

• Officers. Officer names and addresses are not required to be listed in the Articles of Incorporation.
• Stock. Authorized shares and par value must be listed in the Articles of Incorporation. An increase in the number of shares or par value can affect initial filing fees.
• Registered agent. Corporations must list the name and address of a registered agent with a physical address (no post office boxes) in Missouri. The registered agent must be available during normal business hours to accept important legal and tax documents for the business.

Professional services businesses

Missouri allows professionals, such as accountants, attorneys and physicians, to form a professional corporation (PC).

After forming a corporation, you must undertake certain steps on an ongoing basis to keep your business in compliance. These steps are also important in preserving the limited liability a corporation provides its owners. This guide outlines the ongoing requirements for Missouri corporations.

Corporate records

Missouri corporations must keep the following items with their corporate records at the principal place of business in Missouri or the registered office:

• Correct and complete books or records of account, including the amount of its assets and liabilities
• Minutes of director and shareholder meetings
• A list of the names of shareholders and the number of shares owned by each
• A record of the amount of shares paid, by whom, and the transfer of such shares with the date of transfer
• A list of names and business or residential addresses of current officers

Corporate taxes and fees

The following are taxation requirements and ongoing fees for Missouri corporations:

• Annual report and franchise tax. Missouri requires corporations to file an Annual Registration Report by April 15. The annual report fee is $45. The franchise tax is due the 15th day of the fourth month from the beginning of the taxable period, and is calculated based on the par value of outstanding shares and surplus if in excess of $200,000.
• Taxes. For complete details on state taxes for Missouri corporations, visit Business Owner's Toolkit or the State of Missouri .
• Federal tax identification number (EIN). An EIN is required for corporations that will have employees. Additionally, most banks require an EIN in order to open a business bank account.
• State tax identification number. Missouri requires a state tax identification number.

Business licenses

Business licenses and/or permits are required for most businesses. The BizFilings Business License Application Package  can help you stay on top of these requirements.

S corporation election

Missouri recognizes the federal S corporation election and does not require a state-level S corporation election.

Additional Missouri information

View the following additional resources BizFilings has for forming and maintaining companies in Missouri:

• Missouri LLC Formation