83-300: Corporate Income Tax Voucher (2025)
Mississippi · Mississippi DOR · Used for tax years 2025
Mississippi Form 83-300 is a Corporate Income Tax Voucher used to submit corporate income tax payments by check or money order. It identifies the taxpayer, tax year, payment amount, and whether the payment is an estimated, return, or amended return payment.
Who files this form
Form 83-300 is used to make corporate income tax return payments. Every corporate taxpayer with an annual income tax liability over $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 that elect to remit 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
For payment by mail, you need the completed payment coupon and a check or money order payable to Department of Revenue.
The voucher asks for:
- Legal name and DBA, and mailing address.
- Federal employer identification number (FEIN).
- Tax year beginning and ending dates.
- Payment due date.
- Payment type and amount paid.
How to file
Pay online: Go to www.dor.ms.gov, click on Taxpayer Access Point (TAP), and follow the instructions.
Pay by mail: Complete the payment coupon. Check the appropriate payment-type box, and check the amended return box if paying with an amended return. Make your check or money order payable to Department of Revenue and write your identification number on it.
Mail both the coupon and your check or money order 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 making a payment with an amended return, remember to check the amended return box.
- Remember to write your identification number on the check or money order.
- Include both the payment coupon and the check or money order when mailing payment.
Questions people ask
Can I pay online?
Yes. Go to www.dor.ms.gov, click on Taxpayer Access Point (TAP), and follow the instructions.
Who must make corporate estimated tax payments?
Every corporate taxpayer with an annual income tax liability over $200 must make estimated tax payments.
Can I use this voucher for a payment with an amended return?
Yes. Check the amended return box on the voucher when making that payment.
Do composite S corporations and composite partnerships use this voucher?
No. They use Form 84-300, Pass-Through Entity Income Tax Voucher.
Where can I find more information about corporate estimated payments?
The form directs taxpayers to the Instructions, Form 83-100.