83-105: Corporate Income and Franchise Tax Return (2025)
Mississippi · Mississippi DOR · Used for tax years 2025
Form 83-105 is Mississippi’s 2025 Corporate Income and Franchise Tax Return. It reports taxable capital, Mississippi net taxable income, tax credits, payments, and any balance due or overpayment, along with corporate, officer, and affiliated-entity information.
What you'll need
Have the corporation’s legal name and DBA, address, FEIN, Mississippi Secretary of State ID, NAICS code, and tax year beginning and ending dates ready.
Depending on the entries that apply, the return draws amounts from:
- Form 83-110, line 18, for taxable capital.
- Form 83-401, line 1, for the franchise tax credit.
- Form 83-122, line 30, or Form 83-310, line 5, column C, for Mississippi net taxable income.
- Form 83-401, line 3, or Form 83-310, line 5, column B, for income tax credits.
- Form 84-161, line 3D, for the credit for tax paid on an electing pass-through entity return. You must attach the K-1(s) received from those entities.
- Form 83-305, line 19, for interest and penalty on underestimated income tax payments.
You will also need prior-year overpayment amounts, estimated tax payments, and any payment made with an extension. The form asks for information about people responsible for fiscal management and all entities owned by and affiliated with the corporation.
How to file
Complete the tax calculations, corporate information, officer information, and corporate affiliation schedule. Use the supplemental affiliation schedule on page 4 if needed.
The form provides spaces for an officer’s signature and title, date, and business phone, plus paid preparer information. Check the authorization box if the return may be discussed with the preparer.
Mail the return to:
Department of Revenue
P.O. Box 23191
Jackson, MS 39225-3191
Common mistakes
- Not rounding amounts to the nearest dollar. The form specifically directs you to round.
- Claiming the credit for tax paid on an electing pass-through entity return without attaching the K-1(s) received from those entities. Line 12 says these attachments are required.
Questions people ask
What minimum franchise tax is printed on the 2025 return?
Line 2 lists a minimum franchise tax of $25.
Can an overpayment be credited to next year?
Yes. Line 21 is for the portion of the line 20 overpayment credited to next year. Line 22 shows the amount to be refunded, calculated as line 20 minus line 21.
What information is requested for an amended return?
The form has an amended return checkbox. On page 2, select the reason: Mississippi Correction, Federal Correction, or Other.
What information is requested for a final return?
The form has a final return checkbox. On page 2, enter the reason for the final return and its effective date.