An Overview of Mississippi State Business Income Tax Extension Forms

- Updated Feb 27, 2021 - 8.00 AM by Admin, ExpressExtension

Does Mississippi support tax extension for business income
tax returns?

Q

Yes. The state of Mississippi requires businesses to file a Federal Form 7004 rather than requesting a separate state tax extension.

State Tax Extension Form can be filed only if the federal tax extension Form 7004 was rejected.

What extension form does the State of Mississippi require?

Q
For Corporation

The businesses operating (as Corporation) in Mississippi need to file Form 83-180 with the state to obtain a 6-month extension of time to file their business income tax return
with the state.

  • Form 83-180 - Request for Six-Month Extension to File Mississippi Corporation Income
    Tax Return.
For Pass-Through Entity

S Corporation & Partnerships are considered as Pass-Through Entities in Mississippi State. The businesses operating (as PTE) in Mississippi need to file Form 83-180 with the state to obtain a 6-month extension of time to file their business income tax return with the state.

  • Form 83-180 - Request for Six-Month Extension to File Mississippi Corporation Income
    Tax Return.
For Fiduciaries

Businesses operating (as a Fiduciary) in Mississippi need to file Form 80-106 to obtain a 6-month extension of time to file their business income tax return with
the state.

  • Form 80-106 - Request for Six-Month Extension to File Mississippi Fiduciary Income
    Tax Return.

When is the deadline to file Form 83-180 and Form 80-106 with the State
of Mississippi?

Q
Mississippi Corporate Tax Extensions

Mississippi Corporate tax extension Form 83-180 is due by the 15th day of the 4th month following the end of the corporation
reporting period.

For corporations operating on a calendar year, this deadline is on
April 15. 2021.

To file an extension for Form 83-105, apply for an extension using Form 83-180 on or before the same date the business tax return is due.

Form 83-180 grants an automatic 6-month extension of time to file
Form 83-105.

Mississippi Pass Through Entity
Tax Extension

Mississippi state S-Corporation & Partnership tax extension Form 83-180 is due by the 15th day of the 3rd month following the end of the Pass Through Entity tax period.

For S-Corporations & partnership operating on the calendar year, this deadline is on
March 15, 2021.

To file an extension for Form 84-105, apply for an extension using Form 83-180 on or before the same date the Pass Through Entity tax return is due.

Form 83-180 grants an automatic 6-month extension of time to file
Form 84-105.

Note: Make sure to pay any taxes due along with the extension Form to avoid penalties and interest.

Mississippi Fiduciary Tax Extensions

Mississippi Fiduciary tax extension Form 80-106 is due by the 15th day of the 4th month following the end of the corporation
reporting period.

For fiduciaries operating on a calendar year, this deadline is on April 15.

To apply for an extension for Form 81-110, fiduciaries should file Form 80-106 on or before the original deadline that the business tax return is due.

Form 80-106 grants an automatic 6-month extension of time to
file Form 81-110.

How do I pay my balance due along with the extension Form?

Q

You can choose to pay your balance due along with your extension by using any one of the following options:

  • If you have an extension of time to file, then You can pay your dues with the extension.
  • You can make electronic payments for all tax types in TAP, even if you file a paper return.
  • Pay by credit card or e-check. Go to www.ms.gov/dor/quickpay.

Where do I mail the Mississippi extension Form 83-180?

Q

Mail Form 83-180 to the following address:

Department of Revenue,
P.O. Box 23191,
Jackson, MS 39225-3191.

If you choose to pay through Mail, mail the payment coupon and check/money order with return to:

Department of Revenue,
P.O. Box 23050,
Jackson, MS 39225-3050.

Mail the payment coupon and check/money order without return to:

Department of Revenue,
P.O. Box 23192,
Jackson, MS 39225-3192.