84-115: Pass - Through Entity Declaration for Electronic Filing (2024)
Mississippi · Mississippi DOR · Used for tax years 2024
Mississippi Form 84-115 is the 2024 Pass-Through Entity Declaration for Electronic Filing. It records key amounts from the entity's tax return and includes declarations by the officer, electronic return originator, and paid preparer, along with the officer's consent to electronic
Who files this form
Form 84-115, also called MS8453-PTE, is the declaration for a pass-through entity's electronically filed Mississippi return for tax year 2024.
An officer of the entity signs the declaration before the electronic return originator (ERO) submits the return. The ERO keeps the declaration and provides it to the Mississippi Department of Revenue (DOR) if requested.
What you'll need
Have the entity's Mississippi Pass-Through Entity Tax Return, Form 84-105, and its accompanying schedules and statements available.
You will need:
- The entity's legal name and DBA, address, county code and FEIN.
- The beginning and ending dates of the tax year.
- Amounts from Form 84-105: taxable income on line 5, total income tax on line 6, credits and payments on lines 7 and 13, amount owed on line 19, overpayment on line 20 and refund on line 22.
- The amount of any payment remitted electronically.
- The officer's signature, title and date, plus the ERO and paid preparer information for the applicable signature sections.
How to file
- Enter the entity's identifying information and tax year dates.
- Complete Part I using the corresponding amounts from Form 84-105. Round amounts to the nearest dollar.
- Have an officer review and sign Part II before the ERO submits the return.
- Complete the applicable ERO and paid preparer declarations in Part III.
The officer authorizes the ERO, transmitter and/or intermediate service provider to send the return and accompanying schedules and statements to DOR electronically. The ERO must give the officer a copy of all forms and information to be filed.
Do not mail this declaration to DOR. The ERO must keep it and provide it to DOR on request.
Common mistakes
- Mailing the declaration to DOR. The form expressly says not to mail it. The ERO keeps it and provides it on request.
- Not rounding Part I amounts. The form directs you to round to the nearest dollar.
- Failing to pay a balance due fully and on time. The form warns that if DOR does not receive full and timely payment, the entity remains liable for the tax and all applicable interest and penalties.
Questions people ask
Should I mail Form 84-115 to the Mississippi Department of Revenue?
No. The form says not to mail it. The ERO must keep the declaration and provide it to DOR on request.
Who signs for the pass-through entity?
An officer of the entity signs Part II and enters their title and the date. The officer must sign before the ERO submits the return.
Where do the amounts in Part I come from?
Lines 1 through 6 use the corresponding amounts from Form 84-105 identified on the declaration. Line 7 records the amount of payment remitted electronically. Round amounts to the nearest dollar.
Will the electronic filing provider receive the return's acceptance status?
The officer's declaration consents to DOR providing the ERO, transmitter and/or intermediate service provider an acknowledgment of receipt and an indication of whether the return was accepted. If rejected, the acknowledgment includes the reasons for rejection.