Income Tax Letter of Intent
Tax Year 2023
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This form must be completed and submitted to efile@dor.ms.gov by September 1 , 2023
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Income Tax Letter of Intent
Tax Year 2023
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This form must be completed and submitted to efile@dor.ms.gov by September 1 , 2023
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2023 Tax Software Provider Mississippi Department of Revenue
Letter of Intent
Welcome to the Income Tax Letter of Intent (LOI). If your software company intends to submit electronic and/or paper
returns to the Mississippi Department of Revenue (MDOR), you will need to complete this form and submit it to
efile@dor.ms.gov.
By submitting this Letter of Intent (LOI) to the MDOR, you agree to meet our standards for software provider
registration, tax preparation software, and substitute forms. If you do not meet the standards and requirements
explained in this LOI or provide an incomplete form, we may deny your application or revoke your approved software
provider status and reject all electronic and/or paper returns submitted using your products.
You must complete a separate LOI for each unique product your company offers.
Note: If you are a new Software Provider who has not filed city/state income tax returns with any city or state agencies,
you must have passed assurance testing with the IRS. Attach documentation from the IRS demonstrating you have
successfully tested with the IRS.
Important dates
The MDOR has important key dates to ensure we are ready for the filing season and taxpayers can file an accurate and
timely tax return. Please note the following key dates:
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• Complete and submit this LOI by September 1 , 2023.
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• Substitute forms approval must be completed by December 15 , 2023.
• Assurance testing (ATS) begins in November 2023.
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• Last day we will accept initial e-file tests is December 31 , 2023.
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• E-file tests must be completed and approved by January 31 , 2024.
Amended Letter of Intent
Check this box if this is an amended Letter of Intent.
Reason for amendment:
Company information
List your company information.
Name of company Product name State Software ID (if applicable)
DBA name NACTP vendor ID State Tax Account Number
Address Product address/URL Company FEIN
City State Zip code
List your other product names using the same calculation engines here:
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IRS issued electronic identification numbers
List your IRS electronic identification numbers.
Test EFIN(s) Test ETIN(s)
Production EFIN(s) Production ETIN(s)
Contact information
List the contact information for each area identified.
Regulatory/compliance contact Phone Email address
Primary individual MeF contact Phone Email address
Secondary individual MeF contact Phone Email address
Primary business MeF contact Phone Email address
Secondary business MeF contact Phone Email address
Primary fiduciary (Estate/Trust) MeF contact Phone Email address
Secondary fiduciary (Estate/Trust) MeF contact Phone Email address
Primary leads reporting contact Phone Email address
Secondary leads reporting contact Phone Email address
Substitute forms registration
Complete this section only if your product will provide substitute forms.
State Substitute Form Vendor Number
Primary individual forms contact Phone Email address
Secondary individual forms contact Phone Email address
Primary business forms contact Phone Email address
Secondary business forms contact Phone Email address
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Primary Withholding Forms Contact Phone Email Address
Secondary Withholding Forms Contact Phone Email Address
Note: If you have separate contacts for each business tax type, please list them by tax type on a separate sheet and
attach it to this submission.
Software products and tax types supported
Check all that apply.
Type of software product supported
DIY/consumer (Web-Based)
DIY/consumer (Desktop)
Professional/paid preparer (Web-Based)
Professional/paid preparer (Desktop)
Tax types supported
Individual Income Tax Substitute forms e-file
Estate/Trust/Fiduciary Tax Substitute forms e-file
Corporate Income/Franchise tax Substitute forms e-file
Pass-Through Partnerships/S-Corp Substitute forms e-file
Insurance premium tax Substitute forms
Rebranded software products
Complete this section only if your product is rebranded.
For software to be considered rebranded, changes cannot be made to the software requirements and output(s). As the
Software company selling and/or licensing your product to a third-party, it is your responsibility to make sure the
rebranded product reflects the current software requirements and output(s). List each of your rebranded products
below.
Rebranded product name Class code ETIN (if applicable) Contact person Phone Email address
Rebranded product name Class code ETIN (if applicable) Contact person Phone Email address
Rebranded product name Class code ETIN (if applicable) Contact person Phone Email address
Rebranded product name Class code ETIN (if applicable) Contact person Phone Email address
Attach additional sheets if needed.
For Rebranded Products, the MDOR has the following requirements for e-file ATS approval.
• Rebranded Products are not required to complete e-file ATS approval process unless they have a unique State
Software ID
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E-file mandates or requirements
• Corporation or Pass-Through Entity returns with assets greater than $250,000 are required to be electronically
filed with the state of Mississippi.
• Corporation or Pass-Through Entity returns with 100 or more K-1s are required to be electronically filed with the
state of Mississippi.
• Employers that issue 25 or more W-2s, 1099s or other information returns are required to electronically submit
those in the required formats to the Department of Revenue through Taxpayer Access Point (TAP). To access
TAP and submit returns electronically, visit our website at www.dor.ms.gov.
If you are unable to comply with these mandates, please contact the E-file Coordinator at efile@dor.ms.gov.
Forms and schedules supported by tax type (check all that apply)
Check the boxes of the forms and schedules your company supports.
Forms and schedules Substitute e-file
forms
Individual Income Tax
71-661 Installment Agreement
80-105 Resident Individual Income Tax Return
80-106 Individual/Fiduciary Income Tax Voucher
80-107 Income/Withholding Tax Schedule
80-108 Adjustments and Contributions
80-115 Individual Income Tax Declaration for Electronic Filing
80-155 Net Operating Loss Schedule
80-160 Tax Credit for Income Tax Paid to One or More Other States
80-161 Tax Credit for Income Tax Paid by Electing Pass-Through Entity
80-205 Non-Resident/Part-Year Resident Individual Income Tax Return
80-315 Reforestation Tax Credit
80-320 Individual Income Tax Interest and Penalty Worksheet
80-340 Affidavit for Reservation Indian Income Exclusion from Mississippi State Income Taxes
80-401 Tax Credit Summary Schedule
80-491 Individual Income Tax Statement of Additional Dependents
Fiduciary Income Tax
81-110 Fiduciary Income Tax Return (For Estates and Trusts)
81-115 Fiduciary Income Tax Declaration for Electronic Filing
81-131 Fiduciary Schedule K Beneficiaries Share of Income
81-132 Fiduciary Schedule K-1
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Corporate Income and Franchise Tax
83-105 Corporate Income and Franchise Tax Return
83-110 Corporate Franchise Tax Schedule
83-115 Corporate Income Declaration for Electronic Filing
83-120 Balance Sheet Per Books
83-122 Net Taxable Income Schedule
83-124 Direct Accounting Income Statement
83-125 Business Income Apportionment
83-150 Nonbusiness Income Worksheet
83-155 Net Operating Loss & Capital Loss Schedule
83-180 Application for Automatic Extension
83-300 Corporate Income Tax Voucher
83-305 Underestimate of Corporate Income Tax Worksheet
83-310 Summary of Net Income Schedule
83-391 Insurance Company Income Tax Return
83-401 Tax Credit Summary Schedule
83-450 New Jobs Credit
Pass-Through Partnership/S-Corp
84-105 Pass-Through Entity Tax Return
84-110 S-Corporation Franchise Tax Schedule
84-115 Pass-Through Entity Declaration for Electronic Filing
84-122 Net Taxable Income Schedule
84-124 Direct Accounting Income Statement
84-125 Business Income Apportionment Schedule
84-131 Schedule K
84-132 Schedule K-1
84-150 Nonbusiness Income Worksheet
84-155 Net Operating Loss Schedule
84-161 Tax Credit for Income Tax Paid by Electing Pass-Through Entity
84-300 Pass-Through Entity Income Tax Voucher
84-380 Non-Resident Income Tax Agreement
84-381 Pass-Through Entity Election Form
84-387 Partnership Income Tax Withholding Voucher
84-401 Tax Credit Summary Schedule
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Software limitations
List any software limitations to forms or schedules you support.
Agency requirements
This section identifies agency requirements and expectations of new and existing Software Providers and the software
product.
Issue notification and resolution requirements
This section represents the MDOR issue notification and issue resolution standards. If something is discovered with
your software that causes issues for tax returns sent to Mississippi, we expect an email sent to efile@dor.ms.gov with
the following information:
• Date the issue was discovered
• Description of the issue
• Actual or estimated number of taxpayer records involved
• Specific data elements involved
• Information that has been passed on to the taxpayer about the issue
• Plan for correcting the issue/Estimated date the issue will be corrected
Data breaches, security incidents, or other improper disclosures of taxpayer data that by law require reporting to the
Mississippi Attorney General must also be reported to the MDOR.
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Production return submission requirements
All returns generated from this software must be e-filed or printed from the approved software or a subsequent product
update.
Product updates
Desktop product users who attempt to file 10 or more business days after a production release must be required to
download and apply the product update.
Schemas
Your software must follow the schema requirements. Find MDOR schema requirements on the FTA State Exchange
System.
System security requirements
The MDOR does not prescribe the security requirements for your system. You are responsible for implementing
appropriate security measures to protect taxpayers and their information in your system. You must apply security
measures to protect taxpayer information in your system when it is on-line, off-line, at rest, and in transit.
Testing and submissions
All e-file ATS and substitute forms tests submitted during the approval process must be created in, and originate from,
the actual software.
Customer Notices
This section identifies information MDOR is requiring the software providers to communicate with customers.
Disclosure and use of information language expectations
You must include the following consent language with electronic filing software.
For Do-It-Yourself software:
By using a computer system and software to prepare and file my tax return(s) electronically, I consent to the
transmission of my return(s) and to the disclosure of all information about my use of the system and software
to the Mississippi Department of Revenue.
For Tax Professional software:
By using a computer system and software to prepare and file my client’s return(s), I consent to the transmission
of my client’s return(s) and to the disclosure of all information about my use of the system and software to the
Mississippi Department of Revenue.
For Business software:
By using a computer system and software to prepare and file this business tax return(s), I consent to the
transmission of the return(s) and to the disclosure of all information about the use of the system and software to
the Mississippi Department of Revenue.
Driver’s license/ID card expectations for individual income tax
MDOR is providing the following expectations and information:
For e-file returns:
MDOR requires the DL/ID card be included with the tax return but will not reject the e-file return if it’s not
included.
For printed/paper forms requesting the DL/ID Card information:
MDOR does not require the DL/ID card information on printed/paper forms.
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MDOR is providing a statement for the DL/ID Card. All Do It Yourself (DIY) and Tax Professional software packages must
include this information in your software. The message is expected to be displayed within the software in a way to
maximize the likelihood the message is read.
Statement: In an effort to combat stolen identity tax fraud and to protect you and your tax refund, Mississippi is
requesting your driver's license or state issued identification card information. The return will not be rejected if you do
not provide a driver's license or state-issued identification. Providing the information can only help process the return
more quickly.
Refund expectations
MDOR is providing a statement about refund processing. All Do It Yourself (DIY) and Tax Professional software
packages must include this information in your software. The message is expected to be displayed within the software
in a way to maximize the likelihood the message is read.
Statement: The Mississippi Department of Revenue has additional procedures and safeguards in our system return
processes in order to mitigate potential fraud. These processes will validate income tax returns and credits reported
prior to issuing requested refunds. As a result, these additional procedures may cause a delay in refund processing in
order to ensure that the right refunds are being paid to the right taxpayers.
Additional requirements
• All Individual Income returns must be linked to a corresponding Federal return. Business and Fiduciary returns
may be unlinked.
• The State Software ID listed in this LOI MUST match the Software ID tag in the XML of each submission you send
to the state, both in testing and once the tax season begins. Any submission that does not match a Software ID
we have in our database will be rejected.
Acknowledgments and signature
I acknowledge all e-file ATS tests submitted during the approval process are created in, and originate from, the
actual software.
I acknowledge all electronic returns received by Mississippi Department of Revenue generated from this
software will be electronically filed from the initially approved product version, or a subsequent product update.
I acknowledge all paper returns received by Mississippi Department of Revenue generated from this software
will be printed from the approved product version, or a subsequent product update.
I acknowledge Mississippi Department of Revenue will be notified of any incorrect and/or missing calculation or
e-file data element for any paper or electronic returns submitted to Mississippi Department of Revenue.
I acknowledge users/customers of desktop products who attempt to e-file 10 or more business days after a
production release will be required to download and apply the product update.
I agree to provide true, accurate, current, and complete information. By signing this agreement, my company agrees to
all the requirements listed in this document. The MDOR reserves the right to deny, suspend or terminate my
company’s ability to submit returns.
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AUTHORIZED REPRESENTATIVE PRINTED NAME AUTHORIZED REPRESENTATIVE EMAIL ADDRESS
AUTHORIZED REPRESENTATIVE SIGNATURE AUTHORIZED REPRESENTATIVE PHONE DATE
NUMBER
Complete this signature line if this is an amended Letter of Intent
AUTHORIZED REPRESENTATIVE SIGNATURE AUTHORIZED REPRESENTATIVE PHONE AMENDED DATE
NUMBER
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Authorized access to the State Exchange System
Access to the State Exchange System should be limited to those with a business need. Provide information for each
employee you are authorizing for access to the State Exchange System. The tax type box should include all the tax types
individuals are authorized to access.
NOTE: Include all authorized individuals, even if listed previously on this form.
First and last name Phone number Email address
Authorized access Tax types
Substitute Forms E-file
First and last name Phone number Email address
Authorized access Tax types
Substitute Forms E-file
First and last name Phone number Email address
Authorized access Tax types
Substitute Forms E-file
First and last name Phone number Email address
Authorized access Tax types
Substitute Forms E-file
First and last name Phone number Email address
Authorized access Tax types
Substitute Forms E-file
First and last name Phone number Email address
Authorized access Tax types
Substitute Forms E-file
First and last name Phone number Email address
Authorized access Tax types
Substitute Forms E-file
First and last name Phone number Email address
Authorized access Tax types
Substitute Forms E-file
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