2025 Form 84-381 Pass-Through Entity Election Form

Form 84-381-25-8-1-000 (Rev. 10/25) Reset Form
Mississippi
Print Form
Pass-Through Entity Election Form
Tax Year Beginning mm dd yyyy

# FEIN ENTITY INFORMATION

Business Name and DBA
Address
City State
Tax Year Ending mm dd yyyy
Partnership / LLC / LLP S Corporation
(Federal 1065) (Federal 1120-S)

# CHECK ONE

Removing PTE
Electing PTE
Zip +4
Effective date
Total Number of Owners/Partners
County NAICS Code

# RESPONSIBLE PARTY

Name
Address
City State mm dd yyyy
Title
Email
Zip +4 Phone
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.
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.
Officer Signature
Paid Preparer Signature Date
Title Date
Paid Preparer Address
Paid Preparer Phone
Paid Preparer PTIN
Check box if return may be discussed with preparer

# INSTRUCTIONS

City State Zip Code
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.
Mail To: Department of Revenue
P.O. Box 23191
Jackson, MS 39225-3191