80-115: Individual Income Tax Declaration for E-File (2025)
Mississippi · Mississippi DOR · Used for tax years 2025
Form 80-115 is the 2025 Mississippi Individual Income Tax Declaration for Electronic Filing. It records taxable income, tax, payments, and the refund or amount owed, along with taxpayer and preparer declarations and bank information for direct deposit or direct debit.
Who files this form
Form 80-115 is Mississippi’s Individual Income Tax Declaration for Electronic Filing for tax year 2025. It is for taxpayers whose returns are filed electronically through an electronic return originator (ERO).
By signing, you declare that you compared your return with the information you gave your ERO, that the Part I amounts match your Mississippi return, and that your return is true, correct and complete to the best of your knowledge and belief.
What you'll need
Have the following information available to complete the declaration:
- Your Mississippi income tax return, Form 80-105 or Form 80-205, for the amounts entered in Part I.
- Your name, mailing address, county code and Social Security number, plus spouse information if applicable.
- For direct deposit or direct debit, your bank routing number, account number and account type: checking or savings.
The form includes signature and date fields for the taxpayer, spouse, ERO and paid preparer.
How to file
Use this declaration with your electronically filed Mississippi income tax return for 2025.
- Complete the taxpayer information and enter the matching return amounts in Part I. Round amounts to the nearest dollar.
- Complete Part II if requesting direct deposit or direct debit.
- Compare the return with the information provided to your ERO, then sign and date the taxpayer declaration. The form also has spouse signature and date fields.
- The ERO completes the ERO declaration and keeps the document in their records. The paid preparer completes the applicable preparer declaration.
Do not mail this document to the Mississippi Department of Revenue. The ERO maintains it and provides it to the department on request. The ERO’s declaration also states that they have provided you with a copy of all forms and information to be filed electronically.
Common mistakes
- Mailing the declaration to the department. The form expressly says not to mail this document to the Mississippi Department of Revenue.
- Leaving out the Social Security number. The form states, “YOU MUST ENTER SSN.”
- Entering amounts without rounding. The form directs you to round to the nearest dollar.
Questions people ask
Which return amounts go in Part I?
Enter Mississippi taxable income, total Mississippi tax, Mississippi tax payments, your refund and the amount you owe. Each entry identifies the corresponding lines on Form 80-105 and Form 80-205.
Should I mail Form 80-115 to the Mississippi Department of Revenue?
No. The form says not to mail it. Your ERO keeps the declaration and provides it to the department on request.
What account information does Part II request?
It requests routing numbers, account numbers and account types, either checking or savings, for direct deposit or direct debit.
What does the direct deposit or direct debit authorization allow?
It authorizes the Mississippi Department of Revenue to give your financial institution your routing number, account number, account type and Social Security number so your refund or payment can be properly processed.
Does the ERO provide copies of the electronically filed information?
The ERO’s declaration states that they have provided you with a copy of all forms and information to be filed electronically with the Mississippi Department of Revenue.