Mississippi Form MS8453-C, officially titled Corporate Income Declaration for Electronic Filing, is a tax declaration form issued by the Mississippi Department of Revenue. It is used in connection with the electronic filing of a Mississippi corporate income and franchise tax return. The form records essential information about the corporation, summarizes important figures from its tax return, and documents the declarations made by the corporate officer, Electronic Return Originator (ERO), and paid tax preparer, when applicable.
Form MS8453-C is designed to establish that the corporation’s electronically transmitted tax return agrees with the financial information approved by an authorized corporate officer. It provides a written declaration that the corporation’s reported income, tax liability, payments, credits, balance due, and refund information are consistent with the corresponding entries on its Mississippi corporate tax return. It also records the consent given by the corporation for its electronic return information to be transmitted to the Department of Revenue.
The form is divided into three main parts. Part I, Tax Return Information, collects the corporation’s identification details and summarizes seven important tax return amounts. These include Mississippi taxable income, total income tax, payments and credits, amount owed, overpayment, refund, and the amount of payment remitted electronically. Part II, Declaration of Officer, contains the corporate officer’s legal declaration, authorization, consent, signature, date, and title. Part III, Declaration of Electronic Return Originator (ERO) and Paid Preparer, contains separate declarations and identification fields for the electronic return originator and paid preparer.
Form MS8453-C supports two corporate tax return filing references: Form 83-105, Mississippi Corporate Income and Franchise Tax Return, and Form 83-391, the applicable corporate tax return identified in the form’s line references. The figures entered in Part I must correspond to the specified lines on the relevant corporate return. The form also requires the amounts to be rounded to the nearest whole dollar.
An important feature of Form MS8453-C is that it is not a regular tax return or a payment voucher. It is a supporting declaration associated with electronic filing. The corporate officer certifies that the information provided to the ERO, transmitter, or Intermediate Service Provider (ISP) agrees with the corporation’s tax return and is true, correct, and complete to the best of their knowledge and belief. The officer also authorizes electronic transmission and acknowledges that the electronic filing provider may receive confirmation of acceptance or rejection from the Department of Revenue.
Completing Form MS8453-C correctly is important because it documents the corporation’s authorization and the responsibilities of the individuals involved in electronic filing. It also establishes that the corporate officer has reviewed and approved the reported tax information. The ERO must maintain the signed declaration and provide it to the Department of Revenue upon request. The form explicitly states that it must not be mailed to the Mississippi Department of Revenue.
How To File Mississippi Form MS8453-C
Form MS8453-C is completed as part of the electronic filing process for a Mississippi corporate income and franchise tax return.
The form is associated with the corporation’s electronically filed return and must be completed by the appropriate corporate officer and electronic filing professionals.
Important: Do not mail Form MS8453-C to the Mississippi Department of Revenue. The form specifically instructs taxpayers and preparers to retain it through the electronic filing process.
Who Should Complete Form MS8453-C?
The form involves three parties:
- Corporation: Provides its identification details and corporate income tax return information.
- Corporate Officer: Reviews the tax return information, makes the required declaration, authorizes electronic transmission, and signs Part II.
- Electronic Return Originator (ERO) and Paid Preparer: Complete the applicable declarations and identification fields in Part III.
The ERO is responsible for maintaining the declaration and providing it to the Department of Revenue when requested.
Which Corporate Tax Returns Are Referenced?
Part I refers to two Mississippi corporate tax return forms:
- Form 83-105, Corporate Income and Franchise Tax Return.
- Form 83-391, the corporate return referenced in the corresponding line instructions.
The applicable figures must be transferred from the corresponding lines of the corporation’s tax return.
Information To Prepare Before Completing Form MS8453-C
Gather the following information before starting:
- Tax year beginning date.
- Tax year ending date.
- Federal Employer Identification Number (FEIN).
- Corporation’s legal name.
- Doing Business As (DBA) name, if applicable.
- Complete business address.
- City.
- State.
- ZIP code and ZIP+4.
- County code.
- Completed Mississippi corporate income and franchise tax return.
- Mississippi taxable income.
- Total income tax.
- Total payments and credits.
- Amount owed.
- Overpayment amount.
- Refund amount.
- Amount of payment remitted electronically.
- Corporate officer’s name and authorization details.
- Corporate officer’s signature, date, and title.
- ERO identification and contact information.
- Paid preparer’s identification and contact information, when applicable.
- ERO SSN or PTIN.
- Paid preparer’s SSN or PTIN.
- Applicable business EIN.
Make sure the financial figures agree with the corporation’s actual tax return before completing the declarations.
How To Complete Mississippi Form MS8453-C
Form MS8453-C contains three main parts. Complete the corporation’s identification information first, followed by the tax return summary and the required declarations.
Corporation Identification Information
The top section of page 1 collects the corporation’s basic identification and tax period information.
Complete every applicable field accurately.
Form Number And Revision Information
The form is identified as MS8453-C, Corporate Income Declaration for Electronic Filing.
The version covered in this guide is the 2021 form, with revision information shown as Form 83-115-21-8-1-000 (Rev. 04/21).
Use the form version applicable to the tax year and filing process.
Tax Year Beginning
Enter the beginning date of the corporation’s tax year.
Use the month, day, and four-digit year format.
For example, if the corporation’s tax year begins on January 1, 2021, enter 01/01/2021.
Use the actual beginning date of the tax period covered by the corporate return.
Tax Year Ending
Enter the ending date of the corporation’s tax year.
Use the month, day, and four-digit year format.
For example, if the corporation’s tax year ends on December 31, 2021, enter 12/31/2021.
Make sure the beginning and ending dates agree with the tax return being electronically filed.
Federal Employer Identification Number (FEIN)
Enter the corporation’s complete nine-digit Federal Employer Identification Number.
Use the FEIN assigned to the corporation by the Internal Revenue Service.
Check the number carefully to ensure that it identifies the correct business entity.
Legal Name And DBA
Enter the corporation’s complete legal business name.
If the corporation operates under a different Doing Business As (DBA) name, include that name as applicable.
The legal name should agree with the corporation’s official tax and registration records.
Address
Enter the corporation’s complete business mailing address.
Include the street number and street name.
Use the address associated with the corporate income tax return.
City
Enter the city associated with the corporation’s mailing address.
State
Enter the appropriate state abbreviation.
ZIP +4
Enter the corporation’s ZIP code, including the additional four-digit ZIP+4 code when applicable.
Make sure the postal information is accurate.
County Code
Enter the applicable county code associated with the corporation’s address.
Use the appropriate code required for the filing rather than guessing or entering an unrelated identification number.
Part I: Tax Return Information
Part I appears in the middle section of page 1.
It summarizes the corporation’s financial information from its Mississippi corporate income and franchise tax return.
The form instructs taxpayers to round all amounts to the nearest whole dollar.
There are seven numbered lines.
Each line must correspond to the specified line on Form 83-105 or Form 83-391.
Line 1: Mississippi Taxable Income
Enter the corporation’s Mississippi taxable income.
Use the amount reported on:
- Form 83-105, Line 5; or
- Form 83-391, Page 1, Line 1.
Transfer the applicable amount from the corporate tax return.
Do not calculate a new taxable income figure on Form MS8453-C.
Round the amount to the nearest whole dollar.
Line 2: Total Income Tax
Enter the corporation’s total income tax.
Use the amount reported on:
- Form 83-105, Line 6; or
- Form 83-391, Page 1, Line 2.
Make sure the amount agrees with the applicable tax return.
Round the amount to the nearest whole dollar.
Line 3: Total Payments And Credits
Enter the corporation’s total payments and credits.
Use the applicable amounts reported on:
- Form 83-105, Lines 7 and 12; or
- Form 83-391, Page 1, Lines 3, 4, and 8.
Transfer the total according to the applicable return’s calculation.
Verify that the amount agrees with the payments and credits reported on the corporate return.
Round the result to the nearest whole dollar.
Line 4: Amount You Owe
Enter the corporation’s outstanding tax balance.
Use the amount reported on:
- Form 83-105, Line 18; or
- Form 83-391, Page 1, Line 14.
This line represents the amount owed according to the applicable corporate income tax return.
Round the amount to the nearest whole dollar.
Line 5: Overpayment
Enter the corporation’s overpayment amount.
Use the amount reported on:
- Form 83-105, Line 19; or
- Form 83-391, Page 1, Line 15.
An overpayment represents the amount by which applicable payments and credits exceed the tax liability, as reflected on the corporate return.
Transfer the amount directly from the applicable return.
Round the amount to the nearest whole dollar.
Line 6: Refund
Enter the refund amount reported on the corporation’s tax return.
Use the amount from:
- Form 83-105, Line 21; or
- Form 83-391, Page 1, Line 17.
This line records the refund amount shown on the applicable corporate tax return.
Do not automatically enter the full overpayment amount. Use the actual refund figure reported on the corresponding return line.
Round the amount to the nearest whole dollar.
Line 7: Amount Of Payment Remitted Electronically
Enter the amount of corporate tax payment being remitted electronically.
This field records the payment amount submitted through the electronic payment process.
Use the amount associated with the corporation’s actual electronic payment.
Round the amount to the nearest whole dollar.
Make sure this amount is consistent with the payment information provided during the electronic filing process.
Important Warning About Balance Due Returns
The form includes a specific warning for corporations filing a return with an outstanding balance.
If the Mississippi Department of Revenue does not receive the corporation’s full tax payment by the applicable deadline, the corporation remains responsible for the outstanding tax liability and all applicable interest and penalties.
Completing Form MS8453-C does not eliminate the corporation’s obligation to pay its tax balance.
Part II: Declaration Of Officer
Part II appears in the lower-middle section of page 1.
This section must be completed by an authorized officer of the corporation.
The declaration confirms that the officer has reviewed the information provided for electronic filing and authorizes the electronic transmission of the corporate tax return.
Understanding The Corporate Officer Declaration
The officer makes a declaration under penalties of perjury.
The declaration covers the following responsibilities:
- Confirming that the individual signing the form is an officer of the corporation.
- Confirming that the information supplied to the ERO, transmitter, or ISP agrees with the corresponding amounts on the Mississippi corporate income and franchise tax return.
- Declaring that the corporation’s return is true, correct, and complete to the best of the officer’s knowledge and belief.
- Authorizing the ERO, transmitter, or ISP to electronically send the corporate return, declaration, schedules, and accompanying statements to the Department of Revenue.
- Authorizing the Department of Revenue to provide an acknowledgement of transmission receipt.
- Authorizing the electronic filing provider to receive information indicating whether the return was accepted or rejected.
- Allowing the provider to receive the reason for rejection if the return is not accepted.
The declaration must be taken seriously because the officer is certifying the accuracy of the corporation’s tax information under penalties of perjury.
Officer Signature Fields
Signature Of Officer
The authorized corporate officer must sign the declaration.
The signature confirms that the officer accepts responsibility for the statements made in Part II and authorizes the electronic filing process.
The form identifies a specific signature area labeled “Sign Here.”
Date
Enter the date on which the corporate officer signs the declaration.
Use the actual signing date.
Title
Enter the officer’s official position or title within the corporation.
For example, enter the applicable position held by the authorized officer, such as President, Treasurer, or another corporate officer title.
The title helps identify the authority under which the individual is signing the declaration.
Recordkeeping Requirement
The form specifically states that the declaration must be maintained by the ERO.
The ERO must provide the signed declaration to the Mississippi Department of Revenue upon request.
Do not mail Part II separately to the Department of Revenue.
Part III: Declaration Of Electronic Return Originator (ERO) And Paid Preparer
Part III appears in the lower section of page 1.
It contains two separate declaration areas:
- Electronic Return Originator (ERO) Use Only.
- Paid Preparer Use Only.
The ERO and paid preparer must complete their respective sections when applicable.
These declarations establish the responsibilities of the professionals involved in preparing, reviewing, and electronically transmitting the corporation’s return.
Electronic Return Originator (ERO) Use Only
The first part of Part III is reserved for the ERO.
An ERO is the electronic filing professional or organization responsible for originating the electronic return transmission.
ERO Declaration
The ERO makes a declaration confirming that the corporation’s return and Form MS8453-C have been reviewed and that the entries on the declaration are complete and correct to the best of the ERO’s knowledge.
The declaration also distinguishes between an ERO who reviews the return and one who acts only as a collector.
ERO Reviewing Responsibility
If the ERO reviews the corporation’s return, the ERO declares that the information on Form MS8453-C is complete and correct to the best of their knowledge.
ERO Acting Only As A Collector
If the ERO is only collecting the return information and is not responsible for reviewing it, the ERO declares only that Form MS8453-C accurately reflects the information shown on the return.
The declaration also confirms that:
- The corporate officer signed Form MS8453-C before the return was submitted.
- The officer will receive a copy of the forms and information being filed with the Department of Revenue.
- The ERO has followed the applicable electronic filing requirements identified in the declaration.
These include IRS Publication 3112, IRS e-file Application and Participation, and Publication 4163, Modernized e-File (MeF) Information for Authorized IRS e-file Providers.
If the ERO is also the paid preparer, an additional declaration applies. The individual declares under penalties of perjury that the corporation’s return and accompanying schedules and statements have been examined and are true, correct, and complete to the best of their knowledge and belief.
ERO Identification Fields
ERO Signature
The ERO must sign the designated signature field.
The signature confirms the declaration made by the electronic return originator.
Date
Enter the date the ERO signs the form.
Use the actual signing date.
Check If Also Paid Preparer
Check this box if the ERO also performed the paid tax preparation work for the corporation.
Leave the box unchecked if the ERO did not also act as the paid preparer.
Check If Self-Employed
Check this box if the ERO is self-employed.
Leave it unchecked if the ERO operates as an employee of another organization.
ERO SSN Or PTIN
Enter the ERO’s Social Security Number or Preparer Tax Identification Number.
Use the applicable identification number associated with the electronic return originator.
Firm Name (Or Yours If Self-Employed), Address And ZIP Code
Enter the name of the ERO’s firm.
If the ERO is self-employed, enter the individual’s business name or applicable name.
Provide the complete business mailing address, including ZIP code.
EIN
Enter the Employer Identification Number associated with the ERO’s firm, when applicable.
Use the correct business identification number.
Phone Number
Enter the ERO’s business contact telephone number.
Provide a number where the ERO or the responsible organization can be reached.
Paid Preparer Use Only
The second portion of Part III is reserved for the paid tax preparer.
Complete this section when a paid preparer is involved in preparing the corporation’s income tax return.
The paid preparer’s declaration is separate from the corporate officer’s declaration and the ERO declaration.
Paid Preparer Declaration
The paid preparer declares under penalties of perjury that they have examined:
- The corporation’s tax return.
- Accompanying schedules.
- Supporting statements.
The preparer also confirms that the information is true, correct, and complete to the best of their knowledge and belief.
The declaration is based on all information of which the paid preparer has knowledge.
This section establishes the preparer’s responsibility for the work performed in preparing the corporate tax return.
Paid Preparer Identification Fields
Preparer Signature
The paid preparer must sign the designated signature field.
The signature confirms the declaration made in the Paid Preparer Use Only section.
Date
Enter the date on which the paid preparer signs the declaration.
Check If Also Paid Preparer
Check this box when the ERO is also acting as the paid preparer, as applicable to the combined professional responsibilities described in Part III.
The same individual may perform both functions.
Check If Self-Employed
Check this box if the paid preparer is self-employed.
Leave it unchecked if the preparer works as an employee of another firm or organization.
Preparer SSN Or PTIN
Enter the paid preparer’s Social Security Number or Preparer Tax Identification Number.
Use the applicable identification number.
Firm Name (Or Yours If Self-Employed), Address And ZIP Code
Enter the paid preparer’s firm name.
If the preparer is self-employed, enter the applicable individual business name.
Provide the complete address and ZIP code.
EIN
Enter the Employer Identification Number associated with the paid preparer’s firm, when applicable.
Phone Number
Enter the paid preparer’s contact telephone number.
Use a valid business contact number.
Important Filing And Recordkeeping Rules
Before completing and retaining Form MS8453-C, review the following requirements.
Do Not Mail Form MS8453-C
The form explicitly states that it must not be mailed to the Mississippi Department of Revenue.
This instruction appears near the top and bottom of the form.
It is an electronic filing declaration, not a paper tax return or payment voucher.
Corporate Officer Must Sign Before Electronic Submission
The ERO declaration confirms that the corporate officer has signed the form before the electronic return is submitted.
Make sure the required officer authorization is obtained before transmission.
The ERO Must Maintain The Declaration
The signed declaration must be retained by the ERO.
The ERO must provide it to the Mississippi Department of Revenue if requested.
Verify All Financial Information
Part I must agree with the corresponding lines of Form 83-105 or Form 83-391.
Do not enter estimated or unrelated figures.
Round Amounts To The Nearest Dollar
All financial amounts in Part I must be rounded to the nearest whole dollar.
Use the applicable corporate tax return amounts as the basis for the entries.
Payment Responsibility
Submitting the electronic declaration does not automatically satisfy the corporation’s payment obligations.
If the corporation owes tax, the full amount must be paid within the applicable deadline to avoid potential interest and penalties.
Where To Get Help With Mississippi Form MS8453-C
If you need assistance with Mississippi corporate income and franchise tax filing, electronic return declarations, or tax payment requirements, consult the Mississippi Department of Revenue.
Department: Mississippi Department of Revenue
For assistance, use the department’s official tax information and corporate income tax resources.
You may also consult the applicable Mississippi corporate tax return instructions and electronic filing requirements referenced by the form.
Final Review Before Filing
Before the corporation’s electronic tax return is transmitted, review Form MS8453-C carefully.
Use the following checklist to verify that all required information and declarations are complete.
- Confirm that you are using Mississippi Form MS8453-C for the applicable 2021 tax year.
- Enter the tax year beginning date.
- Enter the tax year ending date.
- Verify the corporation’s FEIN.
- Enter the corporation’s legal name.
- Include the DBA name when applicable.
- Enter the complete business address.
- Provide the correct city.
- Enter the state abbreviation.
- Enter the ZIP code and ZIP+4.
- Provide the applicable county code.
- Complete Part I using the corresponding Mississippi corporate tax return.
- Enter Mississippi taxable income on Line 1.
- Enter total income tax on Line 2.
- Enter total payments and credits on Line 3.
- Enter the amount owed on Line 4.
- Enter the overpayment on Line 5.
- Enter the refund amount on Line 6.
- Enter the amount of payment remitted electronically on Line 7.
- Verify that all Part I amounts are rounded to the nearest whole dollar.
- Confirm that all amounts agree with Form 83-105 or Form 83-391, as applicable.
- Review the balance due warning and confirm that the corporation’s payment obligations are understood.
- Have an authorized corporate officer review the declaration in Part II.
- Obtain the corporate officer’s signature.
- Enter the officer’s signature date.
- Enter the officer’s corporate title.
- Ensure that the officer has authorized electronic transmission.
- Complete the ERO declaration in Part III.
- Obtain the ERO’s signature and date.
- Check the ERO’s paid preparer status box when applicable.
- Check the ERO’s self-employed status box when applicable.
- Enter the ERO’s SSN or PTIN.
- Enter the ERO firm’s name and complete address.
- Enter the applicable ERO firm EIN.
- Enter the ERO’s telephone number.
- Complete the Paid Preparer section when applicable.
- Obtain the paid preparer’s signature and date.
- Check the applicable paid preparer status boxes.
- Enter the paid preparer’s SSN or PTIN.
- Enter the paid preparer’s firm name and complete address.
- Enter the applicable preparer EIN.
- Enter the paid preparer’s telephone number.
- Confirm that the corporate officer signed the form before electronic submission.
- Ensure that the ERO retains the signed declaration.
- Keep a copy of the completed declaration with the applicable filing records.
- Do not mail Form MS8453-C to the Mississippi Department of Revenue.
Final Note: Mississippi Form MS8453-C is a corporate income tax declaration used to support electronic filing of a Mississippi corporate income and franchise tax return. It records the corporation’s identification information, summarizes seven important tax return amounts, and documents the declarations of the corporate officer, Electronic Return Originator, and paid preparer. Verify that all financial figures agree with the applicable corporate return, obtain the required signatures, and ensure that the ERO retains the completed declaration. This form must not be mailed to the Mississippi Department of Revenue.