83-300: Corporate Income Tax Voucher (2024)
Mississippi · Mississippi DOR · Used for tax years 2024
Mississippi Form 83-300 is a corporate income tax payment voucher for return payments, estimated payments, and amended return payments. It records the corporation’s identifying information, tax year, payment type, and amount paid.
Who files this form
Corporations should use Form 83-300 to make corporate income tax return payments. Every corporate taxpayer with an annual income tax liability of more than $200 must make estimated tax payments.
Other entities use different vouchers:
- Composite S corporations and composite partnerships use Form 84-300, Pass-Through Entity Income Tax Voucher.
- Partnerships electing to pay 5% of the partnership's net gain/profit to each partner's tax account as an estimated payment use Form 84-387, Partnership Income Tax Estimate Voucher.
What you'll need
To complete the payment coupon, have these details ready:
- Legal name and DBA, address, city, state and ZIP+4.
- Federal employer identification number (FEIN).
- Tax year beginning and ending dates.
- Payment due date and amount paid.
- Payment type: estimated payment, return payment or amended return payment.
If paying by mail, include the completed coupon and a check or money order.
How to file
The voucher provides two payment options:
Online: Go to www.dor.ms.gov, click on Taxpayer Access Point (TAP) and follow the instructions.
By mail: Complete the payment coupon and make your check or money order payable to Department of Revenue. Write your identification number on the check or money order. Select the appropriate payment type on the voucher, including the amended return box if applicable.
Mail both the coupon and payment to:
P.O. Box 23192
Jackson, MS 39225-3192
Common mistakes
- Do not leave the payment type unmarked. Check the appropriate box on the voucher.
- If paying with an amended return, check the amended return box.
- Remember to write your identification number on the check or money order.
- Make the check or money order payable to Department of Revenue.
- When mailing a payment, include both the payment coupon and the check or money order.
Questions people ask
Can I pay online?
Yes. Go to www.dor.ms.gov, click on Taxpayer Access Point (TAP) and follow the instructions.
Can I use this voucher for a payment with an amended return?
Yes. Check the amended return box on the voucher when making a payment with an amended return.
Where can I find more information about corporate estimated tax payments?
The voucher directs you to the Instructions, Form 83-100.
Do composite S corporations and composite partnerships use this voucher?
No. They use Form 84-300, Pass-Through Entity Income Tax Voucher.