84-300: Pass-Through Entity Income Tax Voucher (2025)
Mississippi · Mississippi DOR · Used for tax years 2025
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 for estimated tax, return, or amended return
Who files this form
Form 84-300 is used to make estimated tax payments and 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.
Have these details ready to complete the coupon:
- Legal name and DBA, address, and FEIN.
- Tax year beginning and ending dates.
- Payment due date and amount paid.
- Entity type and payment type.
How to file
You can make your payment online or by mail.
Online: Go to www.dor.ms.gov, click on Taxpayer Access Point (TAP), and follow the instructions.
By mail:
- Complete the payment coupon, including the appropriate entity and payment type boxes.
- Check the amended return box if paying with 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
- Remember to check the appropriate payment type box on the voucher.
- Check the amended return box when making a payment with an amended return.
- Write your identification number on the check or money order.
- Include both the payment coupon and the check or money order when mailing your payment.
- Use the correct voucher: corporations should use Form 83-300, and partnerships making the specified 5% estimated payment 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.
Who should I make my check payable to?
Make your check or money order payable to Department of Revenue. Write your identification number on it.
Where can I find more information about estimated income tax payments for corporations?
The voucher directs you to the instructions for Form 83-100.