83-115: Corporate Income Declaration for Electronic Filing (2025)
Mississippi · Mississippi DOR · Used for tax years 2025
Mississippi Form 83-115 (MS8453-C) is the 2025 Corporate Income Declaration for Electronic Filing. It summarizes taxable income, income tax, credits and payments, any balance due, overpayment or refund, and payments remitted electronically. It includes declarations by the corpora
Who files this form
Form 83-115, also labeled MS8453-C, is Mississippi’s corporate income declaration for electronic filing for tax year 2025.
A corporate officer signs the declaration for the corporation’s electronically filed return. The electronic return originator (ERO) must obtain the officer’s signature before submitting the return and keep the declaration for the Department of Revenue (DOR) to review on request.
What you'll need
Have the corporation’s Mississippi Corporate Income and Franchise Tax Return, Form 83-105, available to complete Part I. The declaration uses these amounts:
- Mississippi taxable income from line 5.
- Total income tax from line 6.
- Total credits and payments from lines 7 and 13.
- Amount owed from line 19.
- Overpayment from line 20.
- Refund from line 22.
You will also need the amount of any payment remitted electronically, the corporation’s legal name and DBA, address, county code, FEIN, and tax year beginning and ending dates.
The form includes signature and identifying-information fields for the corporate officer, ERO, and paid preparer.
How to file
- Complete the corporation’s identifying information and Part I tax amounts. Round the amounts to the nearest dollar.
- Have the corporate officer sign and date Part II and enter their title 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 keep 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 expressly 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.
- Entering amounts without rounding. Part I directs you to round to the nearest dollar.
- Not paying 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.
Questions people ask
Is Form 83-115 also called MS8453-C?
Yes. Both identifiers appear on the 2025 declaration.
Who signs for the corporation?
A corporate officer signs Part II, enters the date and their title, and declares that the information and Part I amounts agree with the corporation’s Mississippi Corporate Income and Franchise Tax Return.
Do I mail this declaration to DOR?
No. The form says not to mail it. The ERO must maintain it and provide it to DOR on request.
Where do I enter an electronic payment?
Enter the amount of payment remitted electronically on line 7 of Part I.
Can the electronic filing provider receive notice that the return was rejected?
Yes. The officer’s declaration consents to DOR providing the ERO, transmitter, and/or intermediate service provider an acknowledgment of transmission, acceptance or rejection status, and the reasons for any rejection.