84-381: Pass-Through Entity Election Form (2025)
Mississippi · Mississippi DOR · Used for tax years 2025
Mississippi Form 84-381 is used to elect to pay taxes at the pass-through entity level or to revoke a previous election. It records the entity’s information, responsible party, and effective date of the election or revocation.
Who files this form
Use this 2025 form to elect to pay Mississippi taxes at the entity level as an “Electing PTE,” or to revoke a previous election.
The form lists these entity types:
- S corporation (Federal 1120-S).
- Partnership, LLC or LLP (Federal 1065).
What you'll need
Have the following information ready to complete the form:
- Business name and DBA, FEIN, address, county and NAICS code.
- Tax year beginning and ending dates, and the election or revocation effective date.
- Total number of owners or partners.
- Responsible party’s name, title, address, phone number and email.
- Officer’s signature, title and signing date.
- Paid preparer’s information and signature, if a paid preparer is used.
The form also requires acknowledgment of approval for the election.
How to file
- Select the entity type and check “Electing PTE” to make an election or “Removing PTE” to revoke one.
- Complete the entity and responsible party information. Enter the tax year dates and the election or revocation effective date.
- For an election, obtain the required approval before submitting the form and check the approval acknowledgment box.
- Sign and date the form, and complete the paid preparer fields if applicable.
- Mail the form to:
Department of Revenue
P.O. Box 23191
Jackson, MS 39225-3191
Common mistakes
- Leaving out the effective date. The form expressly requires an effective date for an election or revocation.
- Submitting an election before obtaining approval. The instructions require the necessary vote or written consent before submission.
- Forgetting the acknowledgment box. The form says to acknowledge the election approval by checking the box.
Questions people ask
How long does an Electing PTE election last?
The election applies to the current taxable year and every taxable year afterward until it is revoked.
Can I use this form to revoke an election?
Yes. The form is used both to make an election and to revoke a previous election. It includes a “Removing PTE” option and requires the revocation’s effective date.
What approval does the election acknowledgment box describe?
The checkbox states that the election must be approved by a vote meeting the threshold for official actions in the entity’s governing documents. If those documents contain no such provisions, it calls for a vote or written consent from owners, members, partners or shareholders holding greater than 50% of voting control, plus a vote or written consent from the governing body if the entity has one.
Can I allow the Department of Revenue to discuss the return with my preparer?
Yes. The form has a checkbox allowing the return to be discussed with the preparer.