83-115: Corporate Income Declaration for Electronic Filing (2024)
Mississippi · Mississippi DOR · Used for tax years 2024
Mississippi Form 83-115 (MS8453-C) is the 2024 Corporate Income Declaration for Electronic Filing. It records amounts from the corporation's tax return, including taxable income, tax, credits and payments, balance due, overpayment, refund, and payment remitted electronically. It
Who files this form
Form 83-115, also labeled MS8453-C, is Mississippi’s 2024 Corporate Income Declaration for Electronic Filing. It is used for a corporation’s electronically filed Mississippi Corporate Income and Franchise Tax Return.
A corporate officer signs the declaration to confirm the return information and consent to electronic transmission. The electronic return originator (ERO) must keep the declaration and provide it to the Department of Revenue (DOR) on request.
What you'll need
Have the corporation’s Mississippi Corporate Income and Franchise Tax Return, Form 83-105, and its accompanying schedules and statements available for review.
The declaration asks for:
- The corporation’s legal name and DBA, address, county code, FEIN, and tax-year beginning and ending dates.
- Amounts from Form 83-105: taxable income from line 5, total income tax from line 6, credits and payments from lines 7 and 13, amount owed from line 19, overpayment from line 20, and refund from line 22.
- The amount of payment remitted electronically.
- The officer’s signature, date, and title.
- ERO and paid preparer signature and identification information in the applicable portions of Part III.
How to file
- Complete the corporation’s identifying information and Part I tax-return amounts, rounded to the nearest dollar.
- Have the corporate officer review and sign the declaration before the ERO submits the return.
- Complete the applicable ERO and paid preparer declarations in Part III.
- The officer’s declaration authorizes the ERO, transmitter, and/or intermediate service provider to send the return, declaration, and accompanying schedules and statements to DOR.
Do not mail this document to the Mississippi Department of Revenue. The ERO must maintain the declaration and provide it to DOR on request. The ERO must also give the officer a copy of all forms and information to be filed with DOR.
Common mistakes
- Mailing the declaration to DOR. The form explicitly says not to mail it. The ERO keeps it and provides it on request.
- Submitting the return before the officer signs. The ERO declaration states that the officer will have signed this form before submission.
- Failing to pay a balance due fully and on time. The form warns that if DOR does not receive full and timely payment, the corporation remains liable for the tax and all applicable interest and penalties.
- Not rounding Part I amounts. The form directs you to round to the nearest dollar.
Questions people ask
Is MS8453-C the same declaration as Form 83-115?
Yes. The 2024 form displays both identifiers.
Should I mail the signed declaration to DOR?
No. The form says not to mail it. The ERO must maintain it and provide it to DOR on request.
Who signs for the corporation?
A corporate officer signs Part II and supplies the date and title. The officer confirms that the Part I amounts agree with the corresponding amounts on the corporation’s return.
Where do I report an electronic payment?
Enter the amount of payment remitted electronically on line 7 of Part I.
Will the officer receive copies of the filing materials?
The ERO declaration states that the ERO will give the officer a copy of all forms and information to be filed with DOR.