The Mississippi Corporate Income Declaration for Electronic Filing, also known as MS8453-C, is a declaration form used when a corporation files its Mississippi Corporate Income and Franchise Tax Return electronically. This form confirms that the amounts submitted electronically match the corporation’s tax return information, including Mississippi taxable income, total income tax, credits, payments, balance due, overpayment, refund, and electronic payment amount. It also records the corporation’s identifying details, such as the tax year, FEIN, legal name, address, and county code. The form is signed by a corporate officer to confirm that the return is true, correct, and complete to the best of their knowledge. If an Electronic Return Originator, transmitter, intermediate service provider, or paid preparer is involved, the form also includes declarations and signature areas for those parties. This document is mainly used as an electronic filing authorization and recordkeeping document. It should not be mailed to the Mississippi Department of Revenue unless the Department specifically requests it. The ERO generally keeps the completed form and must provide it if requested.
How To File The Mississippi Corporate Income Declaration For Electronic Filing
Complete this form after preparing the corporation’s Mississippi Corporate Income and Franchise Tax Return. Use the amounts from Form 83-105 to complete the tax return information section. Round all dollar amounts to the nearest dollar. The corporate officer must review the return information and sign the declaration. If an ERO or paid preparer is involved, those sections must also be completed and signed where required. This form is not mailed with the return. It is kept as part of the electronic filing records and must be available if the Mississippi Department of Revenue asks for it.
How To Complete The Mississippi Corporate Income Declaration For Electronic Filing
Header Information
Form Number: Use this form for Mississippi MS8453-C, Corporate Income Declaration for Electronic Filing.
Tax Year: Confirm that the form is being completed for the correct tax year.
Tax Year Beginning: Enter the first day of the corporation’s tax year using the month, day, and year format.
Tax Year Ending: Enter the last day of the corporation’s tax year using the month, day, and year format.
Do Not Mail This Document To The Department Of Revenue: Do not send this form to the Mississippi Department of Revenue with the electronic return. Keep it with the electronic filing records unless the Department requests it.
FEIN: Enter the corporation’s Federal Employer Identification Number.
Legal Name And DBA: Enter the corporation’s legal business name. If the business uses a DBA name, include that name as well.
Address: Enter the corporation’s mailing address.
City: Enter the city for the corporation’s mailing address.
State: Enter the state for the corporation’s mailing address.
Zip +4: Enter the full ZIP Code, including the four-digit extension if available.
County Code: Enter the correct Mississippi county code for the corporation.
Part I: Tax Return Information
Use this section to report the main tax amounts from Form 83-105. All amounts should be rounded to the nearest dollar.
Line 1: Mississippi Taxable Income: Enter the Mississippi taxable income from Form 83-105, Line 5.
Line 2: Total Income Tax: Enter the total income tax from Form 83-105, Line 6.
Line 3: Total Credits And Payments: Enter the combined credits and payments from Form 83-105, Line 7 and Line 13.
Line 4: Amount You Owe: Enter the balance due from Form 83-105, Line 19.
Line 5: Overpayment: Enter the overpayment amount from Form 83-105, Line 20.
Line 6: Refund: Enter the refund amount from Form 83-105, Line 22.
Line 7: Amount Of Payment Remitted Electronically: Enter the amount being paid electronically with the return.
Balance Due Payment Note: If the corporation files a return showing tax due and the full payment is not received on time, the corporation remains responsible for the tax due plus any interest and penalties that apply.
Part II: Declaration Of Officer
This section must be completed by an officer of the corporation. The officer is confirming that the electronic filing information is accurate and that the return may be submitted electronically.
Officer Declaration: The officer confirms, under penalties of perjury, that they are an officer of the corporation and that the information given to the ERO, transmitter, or intermediate service provider matches the amounts on the corporation’s Mississippi Corporate Income and Franchise Tax Return.
Return Accuracy Confirmation: The officer confirms that, to the best of their knowledge and belief, the corporation’s return is true, correct, and complete.
Consent To Electronic Filing: The officer gives permission for the ERO, transmitter, or intermediate service provider to send the return, declaration, schedules, and statements to the Mississippi Department of Revenue.
Consent To Acknowledgement: The officer also allows the Department of Revenue to send an acknowledgement showing whether the return was received, accepted, or rejected. If rejected, the acknowledgement may include the reason for rejection.
Recordkeeping Requirement: The completed declaration must be kept by the ERO and provided to the Department of Revenue if requested.
Sign Here: The corporate officer must sign in this area.
Signature Of Officer: The officer signs their name to certify the declaration.
Date: Enter the date the officer signs the form.
Title: Enter the officer’s corporate title, such as President, Treasurer, Chief Financial Officer, or another authorized title.
Part III: Declaration Of Electronic Return Originator And Paid Preparer
This section applies when an Electronic Return Originator or paid preparer is involved in the electronic filing process.
ERO And Paid Preparer Declaration: The ERO declares that they reviewed the corporation’s return and that the entries on MS8453-C are complete and correct to the best of their knowledge.
Collector Limitation: If the ERO only collects the return information and does not review the return, the ERO is only confirming that this form accurately reflects the return data.
Officer Signature Confirmation: The ERO confirms that the corporate officer signed this form before the return was submitted.
Copy Provided To Officer: The ERO confirms that the corporate officer will receive copies of the forms and information filed with the Department of Revenue.
Electronic Filing Requirements: The ERO confirms that they followed the applicable electronic filing provider requirements.
Paid Preparer Responsibility: If the ERO is also the paid preparer, they also declare, under penalties of perjury, that they examined the return, schedules, and statements, and believe they are true, correct, and complete based on the information known to them.
ERO Use Only
Complete this section if an Electronic Return Originator is involved.
ERO Signature: The Electronic Return Originator signs this line.
Date: Enter the date the ERO signs the form.
Check If Also Paid Preparer: Check this box if the ERO also prepared the return as the paid preparer.
Check If Self-Employed: Check this box if the ERO is self-employed.
ERO SSN Or PTIN: Enter the ERO’s Social Security Number or Preparer Tax Identification Number, as applicable.
Firm Name, Address, And ZIP Code: Enter the ERO firm name. If the ERO is self-employed, enter the individual’s name, address, and ZIP Code.
EIN: Enter the firm’s Employer Identification Number, if applicable.
Phone No.: Enter the ERO’s phone number.
Paid Preparer Use Only
Complete this section if a paid preparer prepared the corporation’s return.
Paid Preparer Declaration: The paid preparer declares, under penalties of perjury, that they examined the corporation’s return, schedules, and statements, and that they believe the information is true, correct, and complete based on what they know.
Preparer Signature: The paid preparer signs this line.
Date: Enter the date the paid preparer signs the form.
Check If Also Paid Preparer: Check this box if it applies to the preparer’s role on the form.
Check If Self-Employed: Check this box if the paid preparer is self-employed.
Preparer SSN Or PTIN: Enter the paid preparer’s Social Security Number or Preparer Tax Identification Number, as applicable.
Firm Name, Address, And ZIP Code: Enter the preparer’s firm name. If self-employed, enter the preparer’s own name, address, and ZIP Code.
EIN: Enter the firm’s Employer Identification Number, if applicable.
Phone No.: Enter the paid preparer’s phone number.
Final Filing Reminder
Do not mail this form to the Mississippi Department of Revenue as part of the electronic return filing. Keep the completed and signed form with the corporation’s tax records. Make sure the tax year dates, FEIN, business name, address, tax return amounts, officer signature, ERO details, and paid preparer information are complete before the electronic return is submitted.