The Mississippi MS8453-PTE Form serves as the official declaration authorizing electronic filing of a pass-through entity’s Mississippi Pass-Through Entity Tax Return, specifically Form 84-105, ensuring that partnerships, S corporations, and similar entities can submit their tax data digitally while confirming the accuracy of key financial figures like taxable income, total tax liability, credits, payments, balances due, overpayments, and refunds through a structured authorization process that involves signatures from corporate officers, electronic return originators (EROs), and paid preparers. This form acts as a legal consent mechanism under penalties of perjury, allowing the ERO, transmitter, or intermediate service provider to send the return and schedules to the Mississippi Department of Revenue while also requesting acknowledgment of acceptance or rejection reasons, and it explicitly warns pass-through entities filing balance due returns that they remain fully liable for the tax, interest, and penalties if payment is not received timely. Designed for the 2025 tax year with no mailing required, it streamlines compliance for entities with Mississippi-source income by rounding amounts to the nearest dollar, maintaining records for EROs to provide upon request, and separating responsibilities between officers who verify return data matches the form, EROs who confirm completeness per IRS e-file guidelines like Pub. 3112 and Pub. 4163, and preparers who affirm the return’s truthfulness based on available information, making it indispensable for business owners, tax professionals, and software providers handling electronic submissions to avoid paper filing delays, processing errors, or compliance issues in Mississippi’s modernized e-file system.
What Is Mississippi Form MS8453-PTE
Form MS8453-PTE authorizes and declares the electronic filing of a pass-through entity’s Mississippi tax return, confirming key amounts and obtaining consents from officers, EROs, and preparers.
How To File Mississippi Form MS8453-PTE
Complete this form after preparing Form 84-105. Do not mail it to the Department of Revenue. Submit electronically through your ERO, transmitter, or intermediate service provider as part of the e-file package. Retain a copy with your records.
How To Complete Mississippi Form MS8453-PTE
Tax Year Beginning: Enter the start date of the tax year (mm dd yyyy).
Tax Year Ending: Enter the end date of the tax year (mm dd yyyy).
Legal Name and DBA: Provide the pass-through entity’s full legal name and any doing business as name.
Address: Enter the entity’s street address.
City: Enter the city.
State: Enter the state abbreviation.
Zip +4: Enter the ZIP code with four-digit extension.
County Code: Enter the Mississippi county code where the entity is located.
FEIN: Provide the Federal Employer Identification Number.
Part I Tax Return Information – Fill in amounts from Form 84-105, rounded to the nearest dollar.
Line 1 Mississippi taxable income (Form 84-105, line 5): Copy the taxable income amount from line 5 of Form 84-105.
Line 2 Total income tax (Form 84-105, line 6): Copy the total income tax from line 6 of Form 84-105.
Line 3 Total credits and payments (Form 84-105, line 7 and line 13): Add lines 7 and 13 from Form 84-105.
Line 4 Amount you owe (Form 84-105, line 19): Copy the balance due from line 19 of Form 84-105.
Line 5 Overpayment (Form 84-105, line 20): Copy the overpayment from line 20 of Form 84-105.
Line 6 Refund (Form 84-105, line 22): Copy the refund amount from line 22 of Form 84-105.
Line 7 Amount of payment remitted electronically: Enter the payment amount sent electronically with the return.
Part II Declaration of Officer – Officer signs to authorize e-filing and confirm data accuracy.
Signature of Officer: Officer signs here.
Date: Enter the signing date (mm dd yyyy).
Title: Enter the officer’s title.
Part III Declaration of Electronic Return Originator (ERO) and Paid Preparer – ERO and preparer complete their sections.
ERO Use Only: ERO fills this section if applicable.
ERO Signature: Electronic Return Originator signs here.
Date: ERO signing date.
Check if Also Paid Preparer: Mark if ERO is also the paid preparer.
Check if Self-Employed: Mark if ERO is self-employed.
Phone No.: Enter ERO phone number.
ERO SSN or PTIN: Enter ERO’s Social Security Number or Preparer Tax Identification Number.
EIN: Enter ERO firm’s EIN if applicable.
Firm Name (or yours if self-employed), address and ZIP code: Provide ERO firm details.
Paid Preparer Use Only: Paid preparer fills this section if applicable.
Preparer Signature: Paid preparer signs here.
Date: Preparer signing date.
Check if Also Paid Preparer: Mark if preparer is also ERO.
Check if Self-Employed: Mark if preparer is self-employed.
Phone No.: Enter preparer phone number.
Preparer SSN or PTIN: Enter preparer’s SSN or PTIN.
EIN: Enter preparer firm’s EIN.
Firm Name (or yours if self-employed), address and ZIP code: Provide preparer firm details.
Sign Here: Designated signing area for officer declaration.