84-300: Pass-Through Entity Income Tax Voucher (2024)
Mississippi · Mississippi DOR · Used for tax years 2024
Mississippi Form 84-300 is a pass-through entity income tax payment voucher for composite S corporations, composite partnerships and electing pass-through entities. It identifies the taxpayer, tax period, payment type and amount paid.
Who files this form
Use Form 84-300 to make estimated tax payments or return payments for composite S corporations, composite partnerships and electing pass-through entities.
Every taxpayer filing a composite return or an electing pass-through entity return with an annual income tax liability over $200 must make estimated tax payments.
Corporations should use Form 83-300 instead. Partnerships electing to remit 5% of the partnership’s net gain or profit to each partner’s tax account as an estimated payment should use Form 84-387.
What you'll need
To pay by mail, you need the completed payment coupon and a check or money order payable to Department of Revenue.
Have the following information ready for the coupon:
- 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.
- Entity type and payment type.
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 entity and payment type boxes. Check the amended return box if the payment is for an amended return.
- Make your check or money order payable to Department of Revenue.
- Write your identification number on the check or money order.
- Mail both the coupon and payment to:
P.O. Box 23192
Jackson, MS 39225-3192
Common mistakes
- Leaving the payment type unchecked. Check the appropriate box for the payment you are sending.
- Forgetting to check the amended return box when paying with an amended return.
- Omitting the identification number from the check or money order.
- Mailing a check or money order without the payment coupon. Send both together.
- Using the wrong voucher. Corporations should use Form 83-300, and partnerships making the specified 5% estimated payments to partners’ tax accounts should use Form 84-387.
Questions people ask
Can I pay online?
Yes. Go to www.dor.ms.gov, select Taxpayer Access Point (TAP) and follow the instructions.
When are estimated tax payments required?
Every taxpayer filing a composite return or an electing pass-through entity return with an annual income tax liability over $200 must make estimated tax payments.
Can I use this voucher for an amended return payment?
Yes. Check the amended return box when making a payment with an amended return.
Where can I find more information about estimated income tax payments for corporations?
The voucher directs you to the Instructions, Form 83-100.