2025 Form 84-381 Pass-Through Entity Election Form

Form 84-381-25-8-1-000 (Rev. 10/25)
Mississippi
Pass-Through Entity Election Form
S Corporation
(Federal 1120-S)
Partnership / LLC / LLP
(Federal 1065)

ENTITY INFORMATION
CHECK ONE
Electing PTE

# RESPONSIBLE PARTY FEIN

Tax Year Beginning Tax Year Ending
City Zip +4
Address mm dd yyyy mm dd yyyy
Removing PTE
Effective date mm dd yyyy
Business Name and DBA
State
County NAICS Code Total Number of Owners/Partners
Name
City Zip +4
Address
State
Title
Phone
Email
I declare, under penalties of perjury, that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, this is a true, correct and complete return. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Paid Preparer PTIN Paid Preparer Phone
Paid Preparer Signature Date Paid Preparer Address
TitleOfficer Signature Date
City State Zip Code
Check box if return may be discussed with preparer
Mail To: Department of Revenue
P.O. Box 23191
Jackson, MS 39225-3191
Check box if the election to be taxed at the entity level has been approved by vote satisfying the threshold required for taking official actions as specified within the entity's governing documents. If the entity's governing documents do not contain any such provisions, then the election was accomplished by vote or written consent of the owners, members, partners or shareholders holding greater than fifty percent (50%) of the voting control of the entity, and also if the entity has a governing body, by vote or written consent of the governing body of the entity.

# INSTRUCTIONS

Complete this form to make an election to pay taxes at the entity level ("Electing PTE") or to revoke a previous election made. The "Electing PTE" status shall be valid for the current taxable year and each taxable year thereafter until the election is revoked.
Elections and revocations must be made by the due date or the extended due date of the Pass-Through Entity Tax Return of the taxable year, or by the date such return is filed, whichever is latest for which the entity elects to be taxed as an electing PTE or revoked as an electing PTE. The effective date of the election or revocation must be provided on this form.
Prior to submitting this form, a vote by or written consent of the members of the governing body of the entity, as well as, a vote by or written consent of the owners, members, partners or shareholders holding greater than fifty percent (50%) of the voting control of the entity must be obtained in order to be taxed as an electing PTE. Acknowledgment of this consent is provided by checking the check box on this form above.