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Mississippi Business Tax Extensions Filing Requirements
Businesses in Mississippi generally receive a 6-month automatic extension if they have filed IRS Form 7004 for the current tax year and it has been accepted. If the business did not file a federal extension or if the federal extension was rejected, the business must file a separate state extension using Form 83-180 to request a Mississippi tax extension. The extension applies only to the tax return, not to the tax due.
| Business Classification | Tax Form | Due Date | Extension Form | Extension Period |
|---|---|---|---|---|
|
Corporate Income and Franchise Tax |
Form 83-105 |
15th day of the 4th month after the tax year
ends (April 15 for calendar-year filers) |
Form 83-180 or Form 7004 | 6-month automatic extension. |
|
Pass-Through Entity / S Corporation / Partnership / LLC / LLP |
Form 84-105 |
15th day of the 3rd month after the tax year
ends (March 15 for calendar-year filers) |
Information Required to File Mississippi Extension Form 83-180
Review the key details required to accurately complete and submit your Mississippi Form 83-180 extension on time.
Basic Business Information
Provide the legal details of the business requesting the extension, including:
- Legal business name
- Federal Employer Identification Number (FEIN)
- Mailing address (city, state, ZIP)
- Tax year beginning and ending dates
Business Tax Return Type
Indicate the type of return the extension applies to (for example: C Corporation, S Corporation, or Partnership/LLC).
Extension Payment Amount
Enter the total extension payment being submitted.
If payment is included:
- List the FEIN/SSN and payment amount for each entity in an affiliated group (if applicable)
- Provide the total payment amount
Authorization & Signature
The form must be signed and dated by an authorized officer or agent. Include the signer’s title to certify that the information provided is accurate.
How to File the Mississippi Tax Extension Form 83-180
Discover how to file Mississippi Form 83-180 and get extra time to submit your corporate income or franchise tax return.
E-filing
-
1
Access the Portal
Log in to the Mississippi Taxpayer Access Point (TAP) website.
-
2
Select the Form
Navigate to the Business Income Tax section and select Form 83-180 – Application for Automatic Extension of Time to File.
-
3
Enter Business Information
Provide the required business information, including your Employer Identification Number (EIN), tax year details, and extension payment amount (if applicable).
-
4
Submit and Pay
Submit the form electronically. If tax is due, make the payment by the original due date to avoid penalties and interest.
Paper Filing
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1
Download the Form
Get the latest Mississippi Form 83-180 from the Mississippi Department of Revenue website.
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2
Complete the Form
Enter the business EIN, name, address, and estimated tax amount.
-
3
Calculate Payment
Check if any tax is due. The extension is valid only when the estimated tax is calculated and paid.
-
4
Mail the Form
Send the completed form and payment to:
Mississippi Department of Revenue,
P.O. Box 23191,
Jackson, MS 39225-3191.
Frequently Asked Questions
When is the deadline to file Mississippi business tax returns 83-105 and 84-105?
Mississippi business tax return deadlines vary based on the entity type and tax year.
Mississippi Corporate Income and Franchise Tax Return (Form 83-105):
- Due on the 15th day of the 4th month following the close of the tax year. For calendar-year C corporations, the due date is April 15.
Mississippi Pass-Through Entity Tax Return (Form 84-105):
- Due on the 15th day of the 3rd month after the end of the tax year. For calendar-year partnerships and LLCs, the due date is March 15.
What are the penalties for filing Mississippi business tax returns 83-105 and 84-105 late?
If you miss the filing deadline or fail to pay the full amount of tax owed on time, Mississippi may assess penalties and interest.
- Late Filing Penalty: A penalty of 5% of the tax due per month, or part of a month, is charged for late filing, up to a maximum of 25% of the tax due. A minimum penalty of $100 applies for failure to file.
- Late Payment Penalty: A penalty of 0.5% per month is charged on unpaid taxes, up to a maximum of 25%, even if an extension of time to file was granted.
- Interest: Interest is assessed at 0.5% per month on any unpaid tax, calculated from the original due date until the tax is paid in full.
How to extend the deadline for the Mississippi Business Tax Returns 83-105 and 84-105?
Businesses can file Mississippi Form 83-180, Application for Automatic Extension of Time to File Mississippi Business Income Tax Returns, to request an
automatic extension.
Eligible businesses receive an automatic 6-month extension to file Forms 83-105 and a 5 ½ month extension to file Form 84-105.
Note:
Filing Form 83-180 extends the time to file the return, not the time to pay any taxes owed. Any estimated tax due must be paid by the original deadline to avoid penalties and interest.
Does Form 83-180 extend the time to pay Mississippi business taxes?
No. Form 83-180 only extends the time to file your Mississippi business tax return — not the time to pay any taxes owed.
If your business expects to owe Mississippi corporate income tax, payment must be made by the original return due date to avoid penalties and interest.
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