Misisipi: impuesto corporativo sobre la renta, impuesto de franquicia o privilegio y informe anual vence el 15 de abril.
Cada dato de abajo cita la página oficial que leímos y el día en que la leímos. Cuando una regla sigue en confirmación, la página lo dice en lugar de mostrar un cero.
Hechos verificados
La nota de detalle de cada dato reproduce el texto de la fuente oficial, que está en inglés.
Impuesto corporativo sobre la renta
Sí
0% on the first $5,000 of taxable income; 4% on the next $5,000; 5% on taxable income over $10,000
Franquicia o privilegio
Sí
A franchise tax is imposed on corporations for the privilege of doing business in Mississippi, computed on capital employed in excess of $100,000 (or assessed property value, whichever is greater): $0.75 per $1,000 for tax years beginning in 2025, $0.50 per $1,000 for 2026, and $0.25 per $1,000 for…
Informe anual de la entidad
Sí
annual · Due by April 15 each year; may be filed any time on or after January 1
Vencimiento de la declaración
Regla publicada
15th day of the 4th month following the close of the taxable year (April 15 for calendar-year filers)
Prórroga
Disponible
Tax due must be remitted with the Mississippi Application for Extension (Form 83-180) on or before the due date of the return to receive an automatic extension. A federal extension is accepted in lieu of the Mississippi extension if no tax liability exists on…
Sin actividad / impuesto mínimo
No minimum corporate income tax: the Department states Mississippi does not have a minimum corporate income tax. The franchise tax has a $25 minimum and is due annually as long as the corporation…
The $25 figure is the minimum franchise tax, not a minimum income tax; both are reported on the same corporate return.
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Fechas, prórrogas y pagos
La fecha de presentación y la de pago se muestran por separado siempre que la fuente lo permita.
- Presentación
Presentación de la declaración
15th day of the 4th month following the close of the taxable year (April 15 for calendar-year filers)
15th day of the 4th month following the close of the fiscal year; Mississippi follows federal return and extended filing due dates
- Pago
Pago del impuesto
Fecha aparteTax must be remitted on or before the original due date; an extension of time to file does not extend the time for payment of income or franchise tax.
La fecha de pago es independiente de la de presentación
- Prórroga
Prórroga
No prorroga el pagoTax due must be remitted with the Mississippi Application for Extension (Form 83-180) on or before the due date of the return to receive an automatic extension. A federal extension is accepted in lieu of the Mississippi extension if no tax liability exists on…
Automática
- Informe de la entidad
Informe de la entidad
annualDue by April 15 each year; may be filed any time on or after January 1
All for-profit corporations must file; failure to file may result in administrative dissolution. Reports must be filed online. Nonprofit annual reports are due May 15. The filing fee was not stated on the retrieved page.
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Estados relacionados
Elegidos porque su perfil de presentación corporativa coincide con este.
Ver los 51 estados y D.C.