What information must I provide to the Mississippi Department of Revenue if I am filing an amended return due to an Internal Revenue Service Audit or an amended Federal?
To document the adjustments initiated by the Internal Revenue Service, the Revenue Agent Report must be included with the Mississippi amended return. If the adjustments were the result of an amended federal filed by the taxpayer, the amended federal 1120(x) must be filed with the Mississippi amended return. If the taxpayer files consolidated for federal purposes, a proforma amended federal return should be filed as well as the amended consolidated federal return. Furthermore, a complete amended return must be filed using the same forms as originally filed with form 83-170 attached to the front. Any other documentation supporting the adjustments must be included with the amended return.
Related Questions
- What do I need to provide to the Mississippi Department of Revenue if I claimed non-business or wholly passive investment income (non-Mississippi source income)?
- Does Mississippi follow the Multistate Department of Revenue regulations and policies?
- What is the Department of Revenue’s position regarding nexus in Mississippi?
