Mississippi Form MS8453-F is the fiduciary income tax declaration used for electronic filing. It serves as the signed authorization that connects an estate or trust return with the information submitted electronically, and it confirms that the figures on the filing match the corresponding Mississippi fiduciary income tax return. In practical terms, this form is part of the e-file process for estates and trusts, and it is used to verify identity details, tax amounts, direct deposit or direct debit details, and the signatures required from both the fiduciary and the electronic return originator. It is not a form you mail to the state, because it is kept with the return records and maintained for review if needed. The form is built around three main purposes, confirming the tax return information, authorizing payment or refund transfer details, and documenting declarations from the fiduciary and preparer.
How To File It
Filing MS8453-F is part of electronic filing, so the form is completed and retained as part of the e-file packet rather than sent by mail. The fiduciary, or an officer acting for the fiduciary, signs the declaration after reviewing the return and confirming the figures. The electronic return originator, and any paid preparer if applicable, also signs their section and keeps the document in their records. If the return includes direct deposit or direct debit information, the banking details are entered in the appropriate section so the refund or payment can be processed properly. The final step is to submit the electronic return through the approved filing process and keep the declaration available in case the Mississippi Department of Revenue requests it later.
How To Complete It
Part I: Tax Return Information
Line 1: Mississippi taxable income. Enter the Mississippi taxable income from Form 81-110, line 1. Round the amount to the nearest dollar, then place it in this line.
Line 2: Total Mississippi tax. Enter the total Mississippi tax from Form 81-110, line 5. This line should match the tax amount calculated on the return.
Line 3: Mississippi tax payments. Enter the Mississippi tax payments reported on Form 81-110, line 10. This line reflects payments already made toward the fiduciary income tax.
Line 4: Refund. Enter the refund amount from Form 81-110, line 13. If the return shows money due back, this is where that amount belongs.
Line 5: Amount you owe. Enter the amount owed from Form 81-110, line 16. Use this line when the return shows a balance due instead of a refund.
Part II: Direct Deposit/Direct Debit
Line 1: Routing number. Enter the routing number for the bank account that will receive the refund or payment withdrawal. Make sure it is accurate, because an incorrect number can delay processing.
Line 2: Account number. Enter the account number where the refund will be deposited or where the payment will be withdrawn from. Double-check the digits before finishing the form.
Line 3: Type of account. Mark whether the account is checking or savings. Choose the option that matches the account number entered above.
Line 4: Routing number. If a second banking option is being used, enter the routing number for that account here. This field should be completed only when applicable.
Line 5: Account number. Enter the second account number if the form is being used with another direct deposit or direct debit setup. Keep the number consistent with the selected account type.
Line 6: Type of account. Mark checking or savings for the second account entry. This should match the banking record exactly.
The authorization statement in this section means the fiduciary allows the Department of Revenue to share the routing number, account number, account type, and social security number with the financial institution so the refund or payment can be processed correctly. This is important because it gives permission for the transfer to move through the banking system without delays.
Part III: Declaration Of Fiduciary
This section must be read carefully before signing. The fiduciary confirms that the information on the income tax return was compared with the information given to the electronic return originator and that the amounts in Part I match the corresponding lines on the Mississippi return. By signing, the fiduciary also states that the return is true, correct, and complete to the best of their knowledge and belief. The signature line must be completed by the fiduciary or by an officer who legally represents the fiduciary, and the date must be entered at the time of signing. This declaration should be kept by the electronic return originator and made available to the Mississippi Department of Revenue if requested.
Signature Of Fiduciary Or Officer Representing Fiduciary: Sign here after reviewing the full return. The signature confirms approval of the electronic filing information.
Date: Enter the date the declaration is signed. Use the actual signing date, not the filing date if they are different.
Part IV: Declaration Of Electronic Return Originator And Paid Preparer
This part is completed by the electronic return originator and, if applicable, the paid preparer. The ERO confirms that the return was reviewed, the entries on MS8453-F are complete and correct to the best of their knowledge, and the fiduciary signature was obtained. The ERO also confirms that a copy of the forms and information being filed electronically was given to the taxpayer and that all required filing procedures were followed. If the ERO is also the paid preparer, that person must make the additional paid preparer declaration as well.
ERO Use Only: This area is reserved for the electronic return originator. It should not be completed by the fiduciary unless that person is also the ERO.
ERO Signature: The ERO signs here to confirm the return was reviewed and is ready for electronic filing.
Date: Enter the date the ERO signs the form. This should reflect the day the declaration is completed.
Check If Also Paid Preparer: Mark this box only if the ERO is also acting as the paid preparer.
Check If Self-Employed: Mark this box if the ERO or preparer is self-employed.
ERO SSN Or PTIN: Enter the ERO’s Social Security Number or Preparer Tax Identification Number.
EIN: Enter the employer identification number if the ERO is filing under a firm or business entity.
Firm Name, Address And ZIP Code: Write the firm name, or the preparer’s name if self-employed, along with the complete mailing address and ZIP code.
Phone No.: Enter the contact phone number for the ERO or firm.
Paid Preparer Use Only: This section is for the paid preparer when the paid preparer is different from the ERO.
Preparer Signature: The paid preparer signs here after reviewing the return and accompanying schedules and statements.
Date: Enter the date the paid preparer signs the form.
Check If Also Paid Preparer: Mark this if the person signing is both the ERO and the paid preparer.
Check If Self-Employed: Mark this if the paid preparer works independently.
Preparer SSN Or PTIN: Enter the preparer’s Social Security Number or PTIN.
EIN: Enter the employer identification number if the preparer works under a firm.
Firm Name, Address And ZIP Code: Provide the business name or self-employed name, plus the full address and ZIP code.
Phone No.: Add the phone number where the preparer can be reached.
Important Filing Notes
Do not mail this document to the Mississippi Department of Revenue. It belongs with the electronic return records instead of a paper submission. The form should be completed only after all return figures are finalized, since Part I must agree with the matching lines on Form 81-110. The banking section should be filled out carefully because it is used for direct deposit or direct debit processing. All signatures, dates, and identification numbers should be entered clearly so the electronic filing record is complete and ready for retention.