84-115: Pass - Through Entity Declaration for Electronic Filing (2025)
Mississippi · Mississippi DOR · Used for tax years 2025
Mississippi Form 84-115 is the 2025 Pass-Through Entity Declaration for Electronic Filing. It records key tax return amounts and includes declarations by the entity's officer, electronic return originator, and paid preparer, along with the officer's consent to electronic transmis
Who files this form
Form 84-115, also called MS8453-PTE, is the 2025 Mississippi Pass-Through Entity Declaration for Electronic Filing.
An officer of the pass-through entity signs the declaration for the electronically filed return. The electronic return originator (ERO) keeps the declaration and provides it to the Mississippi Department of Revenue (DOR) on request.
What you'll need
Have the following available to complete the declaration:
- The entity's Mississippi Pass-Through Entity Tax Return, Form 84-105, and accompanying schedules and statements.
- Amounts from Form 84-105: Mississippi taxable income from line 5; total income tax from line 6; credits and payments from lines 7 and 13; amount owed from line 19; overpayment from line 20; and refund from line 22.
- The amount of any payment remitted electronically.
- The entity's legal name and DBA, address, county code, FEIN, and tax year beginning and ending dates.
- The officer's signature, title, and signing date, plus the ERO and paid preparer information requested in Part III.
How to file
- Complete the entity information and Part I tax return amounts. Round amounts to the nearest dollar.
- Have the entity's officer sign Part II before the ERO submits the return.
- Complete the ERO and paid preparer declarations in Part III as applicable.
- 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 with DOR.
Do not mail this declaration to the Mississippi Department of Revenue. 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 amounts. Part I instructs 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 DOR?
No. The form says not to mail it. The ERO must keep the declaration and provide it to DOR on request.
Who signs the officer declaration?
An officer of the pass-through entity signs Part II and enters their title and the date. The officer must sign before the ERO submits the return.
Where do the tax amounts come from?
Part I uses amounts from Form 84-105, lines 5, 6, 7 and 13, 19, 20, and 22. It also asks for the amount of payment remitted electronically. Round amounts to the nearest dollar.
Will the officer receive a copy of the filing information?
Yes. The ERO's declaration states that the ERO will give the officer a copy of all forms and information to be filed with DOR.
What happens if the entity does not pay its balance due fully and on time?
The entity will be liable for the tax and all applicable interest and penalties.