The Mississippi Corporate Income Tax Voucher, officially known as Form 83-300, is a brief but vital document used by corporate taxpayers in the state to submit their tax payments. This form serves as a payment coupon that ensures the Mississippi Department of Revenue correctly applies your submitted funds to your specific corporate tax account. It is used to remit two main types of payments: estimated tax payments and standard return payments. The state requires every corporate taxpayer with an annual income tax liability exceeding two hundred dollars to make estimated tax payments throughout the year. You must note that this specific voucher is only for traditional corporations. If you are operating a composite S corporation or a composite partnership, you must use Form 84-300 instead. If you are a partnership electing to remit 5 percent of net gain or profit to each partner’s tax account as an estimated payment, you must use Form 84-387. The voucher provides options to pay electronically online or by mailing a physical check or money order alongside the cut-out coupon.
How to Complete Mississippi Corporate Income Tax Voucher
Legal Name and DBA
Enter the official legal name of your corporation. If your business operates under a “Doing Business As” name, include that information here as well.
Address
Enter the complete physical or mailing street address associated with your corporation.
City
Enter the city where your corporation is located or where your mailing address is registered.
State
Enter the two-letter state abbreviation for your corporate address.
Zip +4
Enter your standard five-digit zip code along with the four-digit extension.
FEIN
Enter your Federal Employer Identification Number. This nine-digit number is crucial for the Department of Revenue to properly identify your business and apply the payment to your account. You must also write this identification number on your physical check or money order if you are paying by mail.
Tax Year Beginning
Enter the exact start date of the tax year for which this payment is being made. Use the two-digit month, two-digit day, and four-digit year format.
Tax Year Ending
Enter the exact end date of the tax year for which this payment is being made. Use the two-digit month, two-digit day, and four-digit year format.
Payment Due Date
Enter the specific date that this tax payment is due to the Department of Revenue. Use the two-digit month, two-digit day, and four-digit year format.
Amount Paid
Enter the total dollar amount you are remitting with this voucher.
Check One
You must check the single appropriate box that identifies the type of payment you are making. Check “Estimated Payment” if you are submitting one of your required estimated installments. Check “Return Payment” if you are submitting the final balance due with your standard tax return. Check “Amended Return Payment” if you are making a payment associated with a corrected or amended tax return.