Tax Practitioners and Tax Preparers

Tax preparers and tax practitioners should refer to the Mississippi Corporate / Pass Through Entity Tax Returns e-File Handbook / Repository, a companion to the Internal Revenue Service Publication 4163​. Since most functions of the State Modernized e-File Program are the same as the Federal Modernized e-File Program, the handbook / repository highlights the special and unique features of the Mississippi program.

All rules and regulations governing tax preparers, transmitters, and originators of returns put forth by the Internal Revenue Service are in effect for the Mississippi Department of Revenue. The procedures and requirements for the Modernized e-File. Program are outlined in Publication 4163.

The Mississippi Department of Revenue requires all participants to be accepted into the Federal program in order to participate in the State e-File Program. The DOR recommends that all participants study Publication 4163 prior to reading the Mississippi Corporate and Pass Through Entity Tax Return Handbook / Repository. Where the Internal Revenue Service provides detailed instructions on hardware, transmission procedures, policies, etc., those same requirements apply to the Mississippi program.​