Mandatory electronic filing of the Form 990-T (Exempt Organization Business Income Tax Return) with the IRS started in February 2021.  The State of Mississippi requires a nonprofit to report the same unrelated business income on Form 83-105 (Corporate and Franchise Tax Return).   In the past, to qualify for electronic filing with Mississippi, an officer’s social security number was required to be disclosed on Form 83-105.  This superfluous requirement was contradictory to the IRS requirements for public disclosure.  The MSCPA, working with members of the Not-for-Profit Committee, was able to get the State to modify the requirement.  For future filings of MS Form 83-105, you may enter “999-99-9999” as the officer’s social security number.  This will allow the form to be electronically filed with the State of Mississippi and will not violate the public disclosure principles by disclosing personal protected information.