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Mississippi Pass Through Entity Tax Return
Extracted from PDF file 2023-mississippi-form-84-105.pdf, last modified November 2023Pass Through Entity Tax Return
Reset Form Form 84-105-23-8-1-000 (Rev. 11/23) Mississippi Print Form Pass-Through Entity Tax Return 2023 841052381000 Tax Year Ending Tax Year Beginning mm dd yyyy mm dd yyyy FEIN Mississippi Secretary of State ID NAICS Code Legal Name and DBA Partnership / LLC / LLP (Federal 1065) Address CHECK ALL THAT APPLY State City County Code Zip +4 Total Number of Mississippi K-1s Electing Pass-Through Entity 100% Mississippi Composite Return Multistate Apportioning Amended Return Multistate Direct Accounting (ROUND TO THE NEAREST DOLLAR) S CORPORATION FRANCHISE TAX Taxable capital (from Form 84-110, line 18) 2 Franchise tax (minimum tax $25) 3 4 CHECK ONE Final Return If issuing 100 or more K-1s, this return must be filed electronically. 1 S Corporation (Federal 1120-S) 1 .00 2 .00 Franchise tax credit (from Form 84-401, line 1) 3 .00 Net franchise tax due (line 2 minus line 3) 4 .00 Fee-In-Lieu COMPOSITE / ELECTING PASS-THROUGH ENTITY INCOME TAX 5 Mississippi net taxable income (from Form 84-122, line 32 (composite) or line 35 (electing pass-through entity)) 5 .00 6 Income tax 6 .00 7 Income tax credits (from Form 84-401, line 3) 7 .00 8 Net income tax due (line 6 minus line 7) 8 .00 9 .00 10 Overpayments from prior year 10 .00 11 Estimated tax payments and payment with extension 11 .00 12 Credit for tax paid on an electing Pass-Through Entity Tax Return (from Form (84-161, line 3D; must attach K-1(s) received from electing pass-through entities) 12 .00 13 Total payments (line 10 plus line 11 and line 12) 13 14 Net total franchise tax and/or income tax (line 9 minus line 13) 14 15 Interest and penalty on underestimated income tax payments (from Form 83-305, line 19 or Form 80-320, line 11 (composite partnerships only), see instructions)) 15 16 Late payment interest 16 PAYMENTS AND TAX DUE 9 Total franchise tax (S corporations only) and/or income tax (composite or electing pass-through entity), (line 4 plus line 8) .00 .00 .00 .00 Form 84-105-23-8-2-000 (Rev. 11/23) Mississippi Page 2 841052382000 Pass-Through Entity Tax Return 2023 17 Late payment penalty 17 .00 18 Late filing penalty (minimum income tax penalty $100) 18 .00 19 Total balance due (if line 9 is larger than line 13, add line 14 through line 18) 19 .00 20 Total overpayment (if line 13 is larger than line 9 plus line 15, subtract line 9 and line 15 from line 13) 20 21 Overpayment credited to next year (from line 20) 21 22 Overpayment to be refunded (line 20 minus line 21) 22 FEIN .00 .00 .00 PART l: ENTITY INFORMATION 1 If final return, enter reason and date effective: 2 If the entity has been sold, merged, incorporated, or elected to become a Qualified Sub-Chapter S Subsidiary (QSSS), or converted to a SingleMember LLC (SMLLC), complete the following: Name, address and FEIN of the new existing corporation, parent of QSSS or owner of the SMLLC: Date FEIN 3 If amended return, check reason. Mississippi Correction Federal Correction 4 If a partnership or LLC, has a federal election been made to file as a corporation? 5 Check if the company has been audited by the IRS. 6 Principal business activity in Mississippi 7 Principal product or service in Mississippi 8 Contact person for this return Other Yes No If the company has been audited, what year(s) are involved? 6a County location in Mississippi 8a Location and phone number PART lI: PASS-THROUGH ENTITY SCHEDULE List all pass-through entities in Mississippi that the S corporation / Partnership invested in during the tax year. Attach additional schedule(s), Form 84-105, page 4, if needed. ENTITY NAME FEIN ADDRESS ENTITY TYPE Form 84-105-23-8-3-000 (Rev. 11/23) Mississippi Page 3 Pass-Through Entity Schedule 2023 841052383000 FEIN PART lII Q-SUBS/DISREGARDED ENTITY SCHEDULE List all qualified subchapter S subsidiaries (Q-Subs) and/or disregarded entities. Attach additional schedule(s), Form 84-105, page 4, if needed. ENTITY NAME FEIN MISSISSIPPI OPERATIONS (Y/N) ADDRESS PART IV ENTITY OFFICER INFORMATION List the owners, officers, directors, or partners who have a responsibility in the fiscal management of the organization. OFFICER NAME AND TITLE SSN OWNERSHIP PERCENTAGE ADDRESS . . . . Check box if return may be discussed with preparer. I declare, under penalties of perjury, that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, this is a true, correct and complete return. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Officer Signature and Title Date Paid Preparer Signature Date Paid Preparer Address Paid Preparer PTIN Paid Preparer Phone City Business Phone State Mail Return To: Department of Revenue P.O. BOX 23191 Jackson, MS 39225-3191 Zip Code Form 84-105-23-8-4-000 (Rev. 11/23) Mississippi 841052384000 Supplemental Pass-Through Entity Schedule 2023 Page 4 FEIN PASS-THROUGH ENTITY SCHEDULE List all pass-through entities in Mississippi that the S corporation / Partnership invested in during the tax year, continued from page 2, part II. ENTITY NAME FEIN ADDRESS ENTITY TYPE Q-SUBS/DISREGARDED ENTITY SCHEDULE List all qualified subchapter S subsidiaries (Q-Subs) and/or disregarded entities, continued from page 3, part III. ENTITY NAME FEIN ADDRESS MISSISSIPPI OPERATIONS (Y/N) Supplemental Page ____ of ____
84105238.pdf
More about the Mississippi Form 84-105 Corporate Income Tax Tax Return TY 2023
We last updated the Pass Through Entity Tax Return in February 2024, so this is the latest version of Form 84-105, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 84-105 directly from TaxFormFinder. You can print other Mississippi tax forms here.
Other Mississippi Corporate Income Tax Forms:
TaxFormFinder has an additional 36 Mississippi income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form 81-110 | Fiduciary Return |
| Form 83-100 | Corporate Income Instructions |
| Form 84-401 | Tax Credit Summary Schedule |
| Form 84-132 | Schedule K-1 (Pass Through) |
| Form 83-105 | Corporate Income and Franchise Tax Return |
View all 37 Mississippi Income Tax Forms
Form Sources:
Mississippi usually releases forms for the current tax year between January and April. We last updated Mississippi Form 84-105 from the Department of Revenue in February 2024.
Form 84-105 is a Mississippi Corporate Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Mississippi Form 84-105
We have a total of twelve past-year versions of Form 84-105 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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