81-115: Fiduciary Declaration for E-File (2025)
Mississippi · Mississippi DOR · Used for tax years 2025
Mississippi Form 81-115 is the 2025 Fiduciary Income Tax Declaration for Electronic Filing. It records taxable income, tax, payments, and the refund or amount owed, along with declarations by the fiduciary, electronic return originator, and paid preparer. It also includes banking
Who files this form
Form 81-115 is Mississippi’s fiduciary declaration for electronic filing for tax year 2025. It includes declarations for the fiduciary, electronic return originator (ERO), and paid preparer.
The fiduciary or an officer representing the fiduciary signs to confirm that the return information agrees with the information provided to the ERO and that the return is true, correct, and complete.
What you'll need
Have the following information available to complete the declaration:
- The estate or trust’s name, the fiduciary’s name and title, mailing address, county code, and tax year beginning and ending dates.
- The entity FEIN or decedent/debtor SSN. The form says you must enter FEIN/SSN.
- Form 81-110 figures: Mississippi taxable income from line 1, total Mississippi tax from line 5, Mississippi tax payments from line 10, refund from line 13, and amount owed from line 16.
- For direct deposit or direct debit, routing and account numbers and the account type, checking or savings.
- ERO and paid preparer details for their respective signature areas, including identification numbers, phone number, and firm name and address.
How to file
Do not mail this declaration to the Mississippi Department of Revenue. It is a declaration for an electronically filed return.
Complete the return information in Part I, rounding amounts to the nearest dollar. Complete the banking information in Part II if requesting direct deposit or direct debit.
The fiduciary or an officer representing the fiduciary signs and dates Part III. Part IV contains the ERO and paid preparer declarations and signature areas.
The ERO keeps the declaration and provides it to the Mississippi Department of Revenue on request. The ERO’s declaration also states that the taxpayer has been given a copy of all forms and information to be filed electronically.
Common mistakes
- Mailing the declaration to the Department of Revenue. The form explicitly says not to mail it.
- Leaving FEIN/SSN blank. The form says you must enter FEIN/SSN.
- Entering cents in Part I. The form directs you to round to the nearest dollar.
Questions people ask
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.
Who signs the fiduciary declaration?
The fiduciary or an officer representing the fiduciary signs and dates Part III.
Where do the amounts in Part I come from?
They come from Form 81-110: taxable income from line 1, total tax from line 5, tax payments from line 10, refund from line 13, and amount owed from line 16. Round the amounts to the nearest dollar.
What does the direct deposit or direct debit request authorize?
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 a copy of the electronically filed information?
The ERO’s declaration states that the ERO has provided the taxpayer with a copy of all forms and information to be filed electronically with the Mississippi Department of Revenue.