This article explains how to complete the Mississippi Application for Automatic Extension, a state tax form used by certain business entities to request more time to file their return and to submit any extension payment that is due. It is designed for business filers such as C corporations, S corporations, partnerships, LLCs, LLPs, composite filers, and electing pass-through entities that need extra time beyond the original filing deadline. The form identifies the reporting entity, shows the tax year covered by the extension request, and records the total payment sent with the extension. It also allows affiliated group information to be listed when extension payments are being reported for multiple members. In practical terms, this form helps the taxpayer notify the state that more time is needed to file the return while also documenting the amount being remitted with the extension request. It is important to understand that an extension to file does not automatically remove the requirement to pay on time, so the payment section should be completed carefully and the totals should be checked before submission.
How To File Mississippi Automatic Extension Application
To file this form, complete the entity information at the top, mark every filing status box that applies, enter the extension payment amount, and list each affiliated entity payment on the numbered lines if applicable. If there are more members than can fit on the first page, continue on the supplemental page and carry that subtotal back to the main form. After that, review the totals, sign and date the form, and mail it to the address printed in the mailing section.
Before sending the form, make sure the tax year dates match the return period, the identification numbers are correct, and the total on the final payment line matches the amount actually being paid. If the extension involves only one entity and no affiliated members, complete the entity section, enter the payment, and use the numbered area only as needed based on how the payment is being reported. Keep a full copy of the completed form and proof of payment for your records.
How To Complete Mississippi Automatic Extension Application
Top Section
Line Tax Year Beginning: Enter the first day of the tax year for which the extension is being requested. Write the date in month, day, year format.
Line Tax Year Ending: Enter the last day of that same tax year. Use the same month, day, year format so the filing period is clearly identified.
Line FEIN: Enter the Federal Employer Identification Number of the reporting entity. Make sure the number matches the business tax records exactly.
Line Mississippi Secretary Of State ID: Enter the business identification number assigned by the Mississippi Secretary of State, if applicable to the entity. Use the entity’s official state registration number.
Line Legal Name And DBA: Write the full legal name of the business and include any doing business as name used by the entity. The name should match the records used on the related tax return.
Line Address: Enter the mailing street address for the reporting entity. Use the address where tax correspondence should be sent.
Line City: Enter the city for the mailing address.
Line State: Enter the two letter state abbreviation for the mailing address.
Line Zip+4: Enter the full ZIP Code, including the four digit extension if available.
Check All That Apply
Line C Corporation: Check this box if the reporting entity is filing as a C corporation.
Line S Corporation: Check this box if the reporting entity is filing as an S corporation.
Line Partnership / LLC / LLP: Check this box if the business is filing in one of these entity categories. Use it for a partnership, limited liability company, or limited liability partnership when applicable.
Line Initial Return: Check this box if this is the first return the entity will file for this tax type or filing relationship.
Line Final Return: Check this box if this will be the entity’s final return.
Line Composite Return: Check this box if the extension relates to a composite return filing.
Line Electing Pass-Through Entity: Check this box if the entity is filing as an electing pass-through entity.
Payment Section
Line 1, Extension Payment Amount: Enter the full amount of payment being sent with the extension request. This figure should represent the total payment remitted by the reporting entity for all members of the affiliated group listed in the payment schedule below.
Affiliated Group Payment Schedule, Main Page
Line 2, Name: Enter the name of the first affiliated member being reported in the schedule.
Line 2, FEIN Or SSN: Mark whether the identification number for that member is a FEIN or an SSN, then provide the appropriate number in the identification area.
Line 2, Identification Number: Enter the identifying number for the member listed on line 2. Use the number that matches the FEIN or SSN box selected for that entry.
Line 2, Amount Of Payment: Enter the portion of the total extension payment allocated to the member listed on line 2.
Line 3, Name: Enter the name of the next affiliated member, if applicable.
Line 3, FEIN Or SSN: Indicate whether the member on line 3 is being identified by FEIN or SSN.
Line 3, Identification Number: Enter the correct identifying number for the member shown on line 3.
Line 3, Amount Of Payment: Enter the payment amount assigned to the member on line 3.
Line 4, Name: Enter the name of the affiliated member reported on line 4.
Line 4, FEIN Or SSN: Check the appropriate identifier type for that member.
Line 4, Identification Number: Enter the corresponding FEIN or SSN for the line 4 member.
Line 4, Amount Of Payment: Enter the payment amount for the line 4 member.
Line 5, Name: Enter the name of the affiliated member listed on line 5.
Line 5, FEIN Or SSN: Mark the correct identifier type for line 5.
Line 5, Identification Number: Enter the number that matches the box selected for line 5.
Line 5, Amount Of Payment: Enter the payment amount allocated to the line 5 member.
Line 6, Name: Enter the affiliated member name for line 6.
Line 6, FEIN Or SSN: Indicate whether the member is identified by FEIN or SSN.
Line 6, Identification Number: Enter the proper identification number for the line 6 member.
Line 6, Amount Of Payment: Enter the extension payment amount for the line 6 member.
Line 7, Name: Enter the affiliated member name for line 7.
Line 7, FEIN Or SSN: Check the applicable FEIN or SSN box for the line 7 member.
Line 7, Identification Number: Enter the line 7 member’s identifying number.
Line 7, Amount Of Payment: Enter the amount of payment associated with the line 7 member.
Line 8, Name: Enter the affiliated member name for line 8.
Line 8, FEIN Or SSN: Mark whether the line 8 member is being reported by FEIN or SSN.
Line 8, Identification Number: Enter the corresponding identification number for line 8.
Line 8, Amount Of Payment: Enter the payment amount for the line 8 member.
Line 9, Name: Enter the affiliated member name for line 9.
Line 9, FEIN Or SSN: Select the proper identifier type for the line 9 member.
Line 9, Identification Number: Enter the FEIN or SSN for the member shown on line 9.
Line 9, Amount Of Payment: Enter the amount of payment assigned to line 9.
Line 10, Name: Enter the affiliated member name for line 10.
Line 10, FEIN Or SSN: Indicate whether FEIN or SSN applies for line 10.
Line 10, Identification Number: Enter the identifying number for the line 10 member.
Line 10, Amount Of Payment: Enter the payment amount for line 10.
Line 11, Name: Enter the affiliated member name for line 11.
Line 11, FEIN Or SSN: Mark the correct identifier type for the line 11 entry.
Line 11, Identification Number: Enter the correct FEIN or SSN for line 11.
Line 11, Amount Of Payment: Enter the allocated payment amount for line 11.
Line 12, Name: Enter the affiliated member name for line 12.
Line 12, FEIN Or SSN: Check whether the line 12 member is reported by FEIN or SSN.
Line 12, Identification Number: Enter the identification number for the line 12 member.
Line 12, Amount Of Payment: Enter the payment amount for line 12.
Line 13, Name: Enter the affiliated member name for line 13.
Line 13, FEIN Or SSN: Indicate the proper identifier type for the line 13 entry.
Line 13, Identification Number: Enter the FEIN or SSN that belongs to the line 13 member.
Line 13, Amount Of Payment: Enter the extension payment amount for line 13.
Line 14, Name: Enter the affiliated member name for line 14.
Line 14, FEIN Or SSN: Mark the appropriate identifier type for the line 14 member.
Line 14, Identification Number: Enter the identification number for the line 14 member.
Line 14, Amount Of Payment: Enter the payment amount assigned to line 14.
Line 15: Add together the payment amounts entered on lines 2 through 14 and enter the subtotal here. This line reflects the total of all member payments listed on the first page.
Line 16: Enter the total from all supplemental pages used for additional affiliated member listings. If no supplemental page is attached, enter zero or leave it as appropriate based on filing practice.
Line 17: Add line 15 and line 16, then enter the result here. This total extension payment should match the amount entered on line 1.
Signature Section
Line Officer / Agent Signature: The authorized officer or agent should sign on this line after reviewing the completed form.
Line Title: Enter the official title of the person signing the form, such as officer, member, partner, or other authorized role.
Line Date: Enter the date the form is signed.
Mailing Line
Line Mail To: Mail the completed form and payment to the Mississippi Department of Revenue at P.O. Box 23191, Jackson, MS 39225-3191.
Supplemental Page Instructions
Use the supplemental page when you need more space to list additional affiliated group members beyond the lines available on the first page. Enter the FEIN for the reporting entity at the top of the supplemental page so the additional entries can be matched to the main filing.
Line FEIN, Supplemental Page: Enter the reporting entity’s Federal Employer Identification Number at the top of each supplemental page.
Line Supplemental Page Of: Complete the page numbering area if you are submitting more than one supplemental page, so the pages stay in order.
Line Supplemental Entry, Name: For each additional row, enter the name of the affiliated member.
Line Supplemental Entry, FEIN Or SSN: Mark whether the member is identified by FEIN or SSN.
Line Supplemental Entry, Identification Number: Enter the corresponding identification number for that member.
Line Supplemental Entry, Amount Of Payment: Enter the portion of the extension payment assigned to that member.
Line Subtotal: Add all payment amounts shown on the supplemental page and enter the subtotal on the line provided. Transfer that amount to line 16 on the first page, together with totals from any other supplemental pages.
Filing Tips
Review all names and identification numbers carefully before mailing the form, especially when reporting more than one affiliated member. The payment allocations for the listed members should add up exactly to the total extension payment.
If you use one or more supplemental pages, double check that the subtotal from those pages is included on line 16 and that line 17 agrees with line 1. A mismatch between these lines can delay processing or create confusion about the amount remitted.