Mississippi Department of Revenue Form Instructions
2025 Form 80-161 Tax Credit for Income Tax Paid by Electing Pass-Through Entity
Mississippi
Tax Credit For Income Tax Paid
By Electing Pass-Through Entity
SSN
Name
1 Total column C and column D from page 1 above .00
2 Totals from page 2 (total of column C and column D from additional page(s) Form 80-161)
3 Total Mississippi taxable income (line 1C plus line 2C) and amount of taxes paid on pass-through entity returns (line 1D plus line 2D).
Include amount from line 3D on Form 80-105, page 1, line 26 or
From 80-205, page 1, line 28; or Form 81-110, page 1, line 8)
Enter the name, FEIN, Mississippi taxable income and the amount of taxes paid on your behalf by electing pass-through entities. The Mississippi K-1s you received from electing pass-through entities must be attached to the return.
Form 80-161-25-8-1-000 (Rev. 09/25)
NAME OF ENTITY FEIN MISSISSIPPI TAX ABLE INCOME AMOUNT OF TAX PAID
COLUMN A COLUMN B COLUMN C COLUMN D .003C .004 .005
6 Excess credit for tax paid on an electing Pass-Through Entity Return (line 3D minus line 5) .006
5 Amount of credit claimed for tax paid on an electing Pass-Through Entity Tax Return (the lesser of line
3D or line 4)
4 Total Mississippi income tax due (from Form 80-105, page 1, line 23; or Form 80-205, page 1, line 25; or
Form 81-110, page 1, line 5)
Totals (total of column C and column D; enter here and on Form 80-161, page 1, line 2)
Supplemental Page of
SSN
Mississippi
Tax Credit For Income Tax Paid
By Electing Pass-Through Entity .00 .00
Form 80-161-25-8-2-000 (Rev. 09/25)
NAME OF ENTITY FEIN MISSISSIPPI TAX ABLE INCOME AMOUNT OF TAX PAID
COLUMN A COLUMN B COLUMN C COLUMN D
Source: official text