81-115: Fiduciary Declaration for E-File (2024)
Mississippi · Mississippi DOR · Used for tax years 2024
Mississippi Form 81-115 is the 2024 fiduciary income tax declaration for electronic filing. It records taxable income, tax, payments, refund or amount owed, and direct deposit or direct debit details. It includes signed declarations by the fiduciary, electronic return originator
Who files this form
Form 81-115 is the Mississippi Fiduciary Income Tax Declaration for Electronic Filing for 2024. It includes a declaration signed by the fiduciary or an officer representing the fiduciary, along with declarations for the electronic return originator (ERO) and paid preparer.
The ERO keeps this declaration and provides it to the Mississippi Department of Revenue on request. The form says not to mail it to the department.
What you'll need
Have the following information available to complete the 2024 declaration:
- The Mississippi fiduciary income tax return, Form 81-110. Part I uses amounts from lines 1, 5, 10, 13 and 16.
- The estate or trust name, fiduciary name and title, mailing address, county code, and tax year beginning and ending dates.
- The entity FEIN or decedent/debtor SSN. The form states that you must enter FEIN/SSN.
- Routing number, account number, and checking or savings account type for a direct deposit or direct debit request.
- ERO and paid preparer information, including signatures, dates, identifying numbers, phone numbers, and firm names and addresses, as applicable.
The preparer declarations also refer to reviewing the return and accompanying schedules and statements.
How to file
This declaration is for electronic filing of the 2024 Mississippi fiduciary income tax return.
- Enter the identifying information and the Part I amounts from the corresponding lines of Form 81-110.
- Complete the banking information for a direct deposit or direct debit request.
- Compare the return with the information provided to the ERO. The fiduciary or an officer representing the fiduciary signs and dates the declaration.
- The ERO completes its declaration, obtains the fiduciary's signature, and keeps the declaration in its permanent records. The paid preparer completes the applicable preparer declaration.
Do not mail this document to the Mississippi Department of Revenue. The ERO provides it to the department upon written request and gives the taxpayer a copy of all forms and information to be filed electronically.
Common mistakes
- Mailing the declaration to the department. The form explicitly says not to mail this document to the Mississippi Department of Revenue.
- Leaving out FEIN/SSN. The form states, “YOU MUST ENTER FEIN/SSN.”
- Entering cents instead of rounded amounts. The form directs you to round to the nearest dollar.
Questions people ask
Who signs the fiduciary declaration?
The fiduciary or an officer representing the fiduciary signs and dates Part III.
Which return amounts go in Part I?
Enter Mississippi taxable income from Form 81-110, line 1; total Mississippi tax from line 5; Mississippi tax payments from line 10; refund from line 13; and amount owed from line 16. Round to the nearest dollar.
Should I mail Form 81-115 to the Mississippi Department of Revenue?
No. The form says not to mail it. The ERO keeps the declaration and provides it to the department on request.
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 the refund or payment can be processed properly.
Will I receive copies of the electronically filed information?
The ERO's declaration states that it has provided the taxpayer with a copy of all forms and information to be filed electronically with the Mississippi Department of Revenue.