The Mississippi Pass-Through Entity Income Tax Voucher, officially designated as Form 84-300, is a specialized payment coupon designed for specific business structures in the state. This voucher is required for submitting tax payments if your business operates as a composite S corporation, a composite partnership, a standard S corporation, or an electing pass-through entity. It serves to properly route your funds to your entity’s tax account within the Department of Revenue system. You will use this form to remit both mandatory estimated tax payments throughout the year and your final return payments at tax time. State regulations mandate that any taxpayer filing a composite return or an electing pass-through entity return with an annual income tax liability exceeding two hundred dollars must make estimated payments. It is important to note that traditional corporations must not use this form; they are required to use Form 83-300 instead. Additionally, if you are a partnership electing to remit 5 percent of the partnership’s net gain or profit to each partner’s individual tax account as an estimated payment, you must use Form 84-387. Taxpayers have the option to submit payments electronically through the state’s Taxpayer Access Point portal or to mail a physical check or money order along with the detached voucher.
How to Complete Mississippi Pass-Through Entity Income Tax Voucher
Legal Name and DBA
Enter the complete legal name of your pass-through entity. If your business operates under a secondary “Doing Business As” name, you must provide that here as well.
Address
Enter the primary physical street address or registered mailing address for the business entity.
City
Enter the city associated with your entity’s registered address.
State
Enter the standard two-letter state abbreviation for the address provided.
Zip +4
Enter the full nine-digit postal code, including the five-digit base code and the four-digit extension.
FEIN
Enter the Federal Employer Identification Number for your business. This nine-digit number is the primary identifier used to credit the payment to your specific tax account. If you are submitting your payment by mail, you must also write this number directly on your check or money order.
Tax Year Beginning
Enter the exact starting date of the tax period this payment covers. You must use the format of a two-digit month, two-digit day, and four-digit year.
Tax Year Ending
Enter the exact ending date of the tax period this payment covers. You must use the format of a two-digit month, two-digit day, and four-digit year.
Payment Due Date
Enter the legal deadline date for this specific tax payment. You must use the format of a two-digit month, two-digit day, and four-digit year.
Amount Paid
Enter the exact total dollar amount you are remitting to the Department of Revenue with this voucher.
Check One (Payment Type)
You must select only one box to identify the type of payment you are submitting. Check “Estimate Payment” if you are paying a scheduled installment. Check “Return Payment” if you are paying a final balance due with your standard tax return. Check “Amended Return Payment” if this payment accompanies a corrected tax return.
Check One (Entity Type)
You must select only one box to identify your specific business structure. Check the appropriate box indicating whether your business is a “Composite S Corporation,” a “Composite Partnership,” an “S-Corporation,” or an “Electing Pass-Through Entity.”