Mississippi Department of Revenue Form Instructions
2025 Form 80-161 Tax Credit for Income Tax Paid by Electing Pass-Through Entity
Form 80-161-25-8-1-000 (Rev. 09/25)
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Mississippi
Tax Credit For Income Tax Paid
By Electing Pass-Through Entity
Name SSN
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.
COLUMN A COLUMN B
NAME OF ENTITY FEIN
1 Total column C and column D from page 1 above
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)
COLUMN C COLUMN D
MISSISSIPPI TAXABLE INCOME AMOUNT OF TAX PAID .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 1C 1D .00 .00 2C 2D .00 .00 3C 3D 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) 5 Amount of credit claimed for tax paid on an electing Pass-Through Entity Tax Return (the lesser of line 3D or line 4) 6 Excess credit for tax paid on an electing Pass-Through Entity Return (line 3D minus line 5) .00
Form 80-161-25-8-2-000 (Rev. 09/25)
Mississippi
Tax Credit For Income Tax Paid
By Electing Pass-Through Entity
SSN
COLUMN A
NAME OF ENTITY
COLUMN B COLUMN C COLUMN D
FEIN MISSISSIPPI TAXABLE INCOME AMOUNT OF TAX PAID .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 Totals (total of column C and column D; enter here and on Form 80-161, page 1, line 2) .00 .00 Supplemental Page of
Source: view the official PDF
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