83-125: Business Income Apportionment Schedule (2025)
Mississippi · Mississippi DOR · Used for tax years 2025
Mississippi Form 83-125 is the 2025 Business Income Apportionment Schedule. It compares Mississippi property, payroll and sales with totals everywhere and applies the formula for the business type to calculate an apportionment ratio for Form 83-122, line 19.
What you'll need
Have the following information ready to complete the schedule:
- Your federal employer identification number (FEIN).
- Mississippi and everywhere property amounts at the beginning and end of the taxable year.
- Annual rental property amounts.
- Mississippi and everywhere payroll and sales totals.
Airlines, motor carriers, express companies, and telephone and telegraph companies must attach a schedule for the special formula required on line 7.
Common mistakes
- Check only one category in Part II, as directed by “CHECK ONE.”
- Round the Part II figures to four decimal places.
- Enter the resulting apportionment ratio on Form 83-122, line 19.
- If using the special formula on line 7, attach the required schedule.
- Major medical or pharmaceutical suppliers are directed to the instructions for Form 83-100.
Questions people ask
What do columns A, B, and C represent?
Column A is the total for Mississippi. Column B is the total everywhere. Column C is the Mississippi ratio.
How do I calculate average net book value of assets?
Add the beginning-of-year and end-of-year property amounts on lines 1a and 1b. Enter that total on line 1c, then divide it by two for line 1d.
How is rental property included in the property factor?
Multiply the annual rental property amount by eight and enter it on line 1e. Add lines 1d and 1e to get line 1f. Divide line 1f, column A, by line 1f, column B, to calculate the Mississippi property factor on line 1g.
How do I calculate the payroll and sales ratios?
For payroll, divide line 2, column A, by line 2, column B. For sales, divide line 3, column A, by line 3, column B.
Where does the final apportionment ratio go?
Part II directs you to enter the resulting ratio on Form 83-122, line 19.