Mississippi Pass Through Entity Tax Return
Extracted from PDF file 2020-mississippi-form-84-105.pdf, last modified July 2020
Pass Through Entity Tax ReturnReset Form Form 84-105-20-8-1-000 (Rev. 10/20) Mississippi Print Form Pass-Through Entity Tax Return 2020 841052081000 Tax Year Ending Tax Year Beginning mm dd yyyy mm dd yyyy FEIN Mississippi Secretary of State ID Legal Name and DBA NAICS Code Partnership / LLC / LLP (Federal 1065) Address CHECK ALL THAT APPLY State City County Code S Corporation (Federal 1120-S) CHECK ONE Composite Return 100% Mississippi Amended Return Multistate Apportioning Final Return Multistate Direct Accounting Zip +4 Total Number of Mississippi K-1s If issuing 100 or more K-1s, this return must be filed electronically. See www.dor.ms.gov for information. Non Profit (ROUND TO THE NEAREST DOLLAR) S CORPORATION FRANCHISE TAX 1 .00 2 .00 Franchise tax credit (from Form 84-401, line 1) 3 .00 Net franchise tax due (line 2 minus line 3) 4 .00 1 Taxable capital (from Form 84-110, line 18) 2 Franchise tax (minimum tax $25) 3 4 Fee-In-Lieu COMPOSITE INCOME TAX 5 Mississippi net taxable income (from Form 84-122, line 32) 5 .00 6 Income tax 6 .00 7 Income tax credits (from Form 84-401, line 3) 7 .00 8 Net income tax due (line 6 minus line 7) 8 .00 9 .00 10 .00 11 Estimated tax payments and payment with extension 11 .00 12 Total payments (line 10 plus line 11) 12 13 Net total franchise and/or income tax (line 9 minus line 12) 13 14 Interest and penalty on underestimated income tax payments (composite S corporations from Form 83-305, line 19 and composite partnerships from IIT Form 80-320, line 11) 14 PAYMENTS AND TAX DUE 9 Total franchise and/or income tax (S corporations use line 4 only; composite S corporations use line 4 plus line 8; composite partnerships use line 8 only) 10 Overpayments from prior year 15 Late payment interest 16 Late payment penalty 15 16 .00 .00 .00 .00 .00 Form 84-105-20-8-2-000 (Rev. 10/20) Mississippi Page 2 Pass-Through Entity Tax Return 2020 841052082000 FEIN 17 Late filing penalty (minimum income tax penalty $100) 17 18 Total balance due (if line 9 is larger than line 12, add line 13 through line 17) 18 19 Total overpayment (if line 12 is larger than line 9 plus line 14, subtract line 9 and line 14 from line 12) 19 20 Overpayment credited to next year (from line 19) 20 21 Overpayment to be refunded (line 19 minus line 20) 21 .00 .00 .00 .00 .00 See instructions for electronic payment options or attach payment voucher, Form 84-300, with check or money order for balance due. PART l: ENTITY INFORMATION 1 If final return, enter reason and date effective: 2 If the entity has been sold, merged, incorporated, or elected to become a Qualified Sub-Chapter S Subsidiary (QSSS), or converted to a SingleMember LLC (SMLLC), complete the following: Name, address and FEIN of the new existing corporation, parent of QSSS or owner of the SMLLC: Date FEIN 3 If amended return, check reason. Mississippi Correction Federal Correction 4 If a partnership or LLC, has a federal election been made to file as a corporation? 5 Check if the company has been audited by the IRS. 6 Principal business activity in Mississippi 7 Principal product or service in Mississippi 8 Contact person for this return Other Yes No If the company has been audited, what year(s) are involved? 6a County location in Mississippi 8a Location and phone number PART lI: PASS-THROUGH ENTITY SCHEDULE List all pass-through entities in Mississippi that the S corporation / Partnership invested in during the tax year. Attach additional schedule(s), Form 84-105, page 4, if needed. ENTITY NAME FEIN ADDRESS ENTITY TYPE Supplemental Page ____ of ____ Form 84-105-20-8-3-000 (Rev. 10/20) Mississippi Page 3 Pass-Through Entity Schedule 2020 841052083000 FEIN PART lII Q-SUBS/DISREGARDED ENTITY SCHEDULE List all qualified subchapter S subsidiaries (Q-Subs) and/or disregarded entities. Attach additional schedule(s), Form 84-105, page 4, if needed. FEIN ENTITY NAME MISSISSIPPI OPERATIONS (Y/N) ADDRESS PART IV ENTITY OFFICER INFORMATION List the owners, officers, directors, or partners who have a responsibility in the fiscal management of the organization. OFFICER NAME AND TITLE SSN OWNERSHIP PERCENTAGE ADDRESS . . . . Check box if return may be discussed with preparer. I declare, under penalties of perjury, that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, this is a true, correct and complete return. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Officer Signature and Title Date Paid Preparer Signature Date Paid Preparer Address Paid Preparer PTIN Paid Preparer Phone City Business Phone State Mail Return To: Department of Revenue P.O. BOX 23191 Jackson, MS 39225-3191 Zip Code Form 84-105-20-8-4-000 (Rev. 10/20) Mississippi 841052084000 Supplemental Pass-Through Entity Schedule 2020 Page 4 FEIN PASS-THROUGH ENTITY SCHEDULE List all pass-through entities in Mississippi that the S corporation / Partnership invested in during the tax year, continued from page 2, part II. ENTITY NAME FEIN ADDRESS ENTITY TYPE Q-SUBS/DISREGARDED ENTITY SCHEDULE List all qualified subchapter S subsidiaries (Q-Subs) and/or disregarded entities, continued from page 3, part III. ENTITY NAME FEIN ADDRESS MISSISSIPPI OPERATIONS (Y/N) Supplemental Page ____ of ____
More about the Mississippi Form 84-105 Corporate Income Tax TY 2020
We last updated the Pass Through Entity Tax Return in February 2021, so this is the latest version of Form 84-105, fully updated for tax year 2020. You can download or print current or past-year PDFs of Form 84-105 directly from TaxFormFinder. You can print other Mississippi tax forms here.
Other Mississippi Corporate Income Tax Forms:
|Form Code||Form Name|
|Form 83-105||Corporate Income and Franchise Tax Return|
|Form 83-122||Computation of Net Taxable Income Schedule|
|Form 81-110||Fiduciary Return|
|Form 84-105||Pass Through Entity Tax Return|
|Form 84-122||Pass Through Entity Net Taxable Income Schedule|
Mississippi usually releases forms for the current tax year between January and April. We last updated Mississippi Form 84-105 from the Department of Revenue in February 2021.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Mississippi Form 84-105
We have a total of nine past-year versions of Form 84-105 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
While we do our best to keep our list of Mississippi Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.