84-380: Non-Residence Income Tax Agreement (2025)
Mississippi · Mississippi DOR · Used for tax years 2025
Mississippi Form 84-380 records a nonresident S corporation shareholder's agreement to timely file Mississippi nonresident income tax returns and pay taxes on their share of the corporation's income. It also records consent to Mississippi's personal jurisdiction for collecting th
Who files this form
Form 84-380 is an agreement for a non-resident shareholder of an S corporation. The signer certifies that they are or have been a shareholder during the corporation’s taxable year.
By signing, the shareholder agrees to timely file Mississippi Form 80-205, the Non-Resident Income Tax Return, and pay Mississippi taxes on their pro rata share of the corporation’s income (loss). This agreement covers the stated year and all subsequent taxable years in which they are a shareholder.
What you'll need
The form asks for:
- Business name, address, and FEIN.
- Taxpayer name, address, and SSN.
- Tax year beginning and ending dates.
- The non-resident shareholder’s signature and the date signed.
How to file
Do not file this agreement with the S Corporation Tax Return. Retain it in your permanent tax files.
Common mistakes
- Sending the agreement with the S Corporation Tax Return. The form specifically says not to do this.
- Failing to keep the agreement. The form says to retain it in your permanent tax files.
Questions people ask
Does this agreement cover only 2025?
No. It covers the stated tax year and all subsequent taxable years in which the signer is a shareholder of the named S corporation.
Which income tax return does the shareholder agree to file?
The shareholder agrees to timely file Mississippi Form 80-205, the Non-Resident Income Tax Return, and make timely payment of Mississippi taxes on their pro rata share of the S corporation’s income (loss).
What does the agreement say about tax collection?
The shareholder agrees to be subject to personal jurisdiction in Mississippi for collection of income taxes, related interest, and penalties imposed on the shareholder with respect to the S corporation’s income.
May I reproduce this form?
Yes. The form states that it may be reproduced.