Individual Income Tax FAQs

The following is intended to provide general information concerning a frequently asked question about taxes administered by the Mississippi Department of Revenue (DOR.) It is an informal interpretation of the tax law and is not intended to serve as a rule, regulation, declaratory opinion, or letter ruling. Legislation, regulations, court decisions, notices and announcements could affect the accuracy of this information. Please refer to the Mississippi Code Annotated​ and the Mississippi Administrative Code for the most current version of the law and administrative procedures.

Online access to your tax account is available through TAP​.

Where is my refund?

How long will it take to get my refund?

How do I get another refund check if mine is lost?

How do I report Gambling Winnings?

My refund check is dated more than a year ago, what should I do?

Can I get my refund by direct deposit to my checking or savings account?

I selected direct deposit and my bank account has been closed. What do I need to do to get my refund?

I am getting a refund this year, but I will not be able to file by the due date. Will I have to pay a penalty or interest?

How many years can I go back and file for a refund?

How do I file an income tax return and request a refund for a decedent?

Can I obtain a refund for taxes withheld from gambling winnings in Mississippi?

As the survivor or representative of deceased taxpayer, how do I cash a refund check?

I received a notice that my refund was taken to offset another debt. Why?

Why did you take my federal refund?

Can I file a prior year return or an amended return electronically?

Do I have to file a Mississippi return?

When should I file my return?

Where do I send my Mississippi state income tax return?

Am I considered to have filed on time if my return is postmarked by the due date?

If I am unable to file my return by the due date, can I get an extension?

If I am moving in two weeks, what address should I put on my tax form?

What should I do if I moved after filing my return?

I am a nonresident. What form do I need?

Why do I have to report total income on my non-resident or part-year return?

How should my income be reported to Mississippi if I am a resident of another state but I work in Mississippi and other states?

I was a part-year Mississippi resident. What form do I need?

I am a Mississippi resident who earns income in another state and pays income tax to the other state. How must I report my income to Mississippi?

What are the reporting requirements as the result of an IRS audit?

If I file a joint tax return and both husband and wife have income can I use column B?

How do we file a tax return when one spouse is a resident of Mississippi and the other is not?

How do I file my tax return if my spouse died?

What are the requirements for filing and paying estimated tax?

When are estimated tax payments due?

I live and work on a reservation. Do I have to file a Mississippi return?

When should I file an Affidavit In Support of Reservation Indian Income Exclusion from Mississippi State Income Taxes Form 80-340?

I am an enrolled tribal member living on a Reservation and have both reservation income and income earned off the reservation?

I am an enrolled tribal member that lives and works on a Reservation and my only taxable income is in the form of dividends or interest earned off of the Reservation. Do I need to file an income tax return?

I am an enrolled tribal member and receive a distribution from the tribal casino operations whether or not I live on the Reservation. Is this income taxable?

How can I receive my withholding back where I live and work on the reservation and Mississippi withholding was withheld from my earnings?

What is Head of Family?

If I am married but separated do I qualify for head of family?

The IRS is allowing preparers to apply for an alternative identification number that is used instead of a social security number. On a Mississippi return, can a preparer use this number?

I serve in the United States military. What income is taxable to Mississippi?

Does Mississippi exempt any portion of military pay?

I am in the military and I am temporarily stationed in Mississippi. My spouse and I are not Mississippi residents. My spouse earned wages working in Mississippi. Is my spouse required to file a Mississippi return and pay Mississippi taxes on that income?

I am in the military and stationed outside Mississippi. I am a Mississippi resident. My spouse, who is also from Mississippi, is living with me. My spouse is not in the military but is earning income outside Mississippi. Is my spouse still considered a Mississippi resident? Is my spouse still required to pay taxes to Mississippi on income earned outside Mississippi?

What should I do if I have already filed my return but I receive additional tax information such as Form W2 or Form 1099?

How do I amend my return?

I filed an amended return. How long does it take to get the refund?

Is retirement income taxable?

Is Social Security taxable in Mississippi?

At what rate does Mississippi tax my income?

Is unemployment taxable?

I am claimed as a dependent on my parent or guardian’s income tax return. Does Mississippi allow me the personal exemption allowance?

I itemized deductions on my federal return. What amount do I use on my Mississippi return?

What deductions are not allowed on Mississippi itemized deduction Schedule A?

If I itemize my deductions, can I deduct my auto registration and ad valorem tax?

Does Mississippi recognize common law marriages?

Does Mississippi recognize same-sex marriage?

How does Mississippi treat Net Operating Loss (NOL)?

What is the Mississippi tax treatment of long-term capital gains?

What is the Mississippi tax treatment of long-term capital losses?

Is the scholarship I am receiving taxable?

Does Mississippi follow the Internal Revenue Code for Qualified Tuition Programs?

Can I deduct child care expenses on my Mississippi income tax return?

Does Mississippi have an Individual child care tax credit?

Can I deduct mileage as a business expense?

What is the penalty and interest for late payment?

I am unable to pay the tax owed by the due date. Can I get a payment plan?

What is a 1099-G and why did you send it to me?

How can I obtain copies of returns I filed?

What identifying information is needed when I write in with a question on my state income tax return?

Where can I obtain blank tax forms for prior years?

My employer didn’t send me a W-2 form. What should I do?

My employer went out of business/or will not give me a W-2 form. What can I do?

What should I do if my Form W-2 is incorrect?

What is MPACT?

How can I report someone who used my child/children's Social Security Number and claimed them on their return without my permission?

Are tips/gratuity subject to Mississippi income and withholding?

What are my payment options?

Where is my refund?

A few common reasons you may not have received your refund:

  • An incorrect or incomplete mailing address was on your return.
  • Your refund is being held because of a prior year tax liability. Examples: Income Tax, Sales Tax, Withholding Tax, etc. Also, if you owe for child support, unemployment, student loans, etc.
  • You have filed for Bankruptcy
  • Randomly selected for review. If additional information is needed, then you will be contacted by mail.
  • Insufficient time has been allowed for processing the return
  • The return has not been received
  • A W-2 is needed to verify Mississippi withholding.

You may call the automated refund line at 601-923-7801 or check online here. Please be aware that neither the online system nor the automated refund line will have the status of your return until the return has completed processing and your refund is ready to be issued.​

Back to top

How long will it take to get my refund?

Electronic return filers please allow ten business days before calling about your refund.  All other returns which are filed early are processed before and usually more quickly than returns filed closer to the due date.  Ordinarily, within ten weeks after we receive your completed return, we will mail your refund check.  Therefore, allow at least ten weeks for your refund to arrive before contacting us.​

Back to top

How do I get another refund check if mine is lost?

You should request a tracer from the Department of Revenue in writing. Mail your request to:

Individual Income Tax Division
PO Box 1033
Jackson, MS 39215-1033

Include name, address, social security number, contact number, and detailed explanation. Please allow 8-10 weeks to process the request.​

Back to top

How do I report Gambling Winnings?

Gambling winnings reported on a W2G, 1099, or other informational return from Mississippi casinos are subject to a three percent (3%) non-refundable income tax. The casinos withhold the tax at the time of payout.

The amount withheld is non-refundable to the taxpayer. Section 27-7-901 of the Mississippi Code provides that the amount of winnings reported on W2G, 1099 or other informational return from Mississippi casinos are not included in Mississippi income and no income tax credit is allowed for the amount of withholding.

A non-resident taxpayer with only Mississippi gambling winnings and/or losses should not file a Mississippi tax return. The document provided by the casino is considered the income tax return for this type of Mississippi income and therefore is proof that the tax was paid to Mississippi.​

Back to top

My refund check is dated more than a year ago, what should I do?

Because the refund check was issued more than 12 months ago, it is now in the possession of the Division of Unclaimed Property at the State Treasury. You may file a claim with the Treasury to obtain your refund at:

Office of the State Treasurer

Division of Unclaimed Property

PO Box 138

Jackson, MS 39205

(601) 359-3534

Back to top

Can I get my refund by direct deposit to my checking or savings account?

Yes, direct deposit is a quick and convenient method to receive your Mississippi income tax refund. Direct deposit is available only if you file electronically. The Department of Revenue will deposit your refund in your checking or savings account.​

Back to top

I selected direct deposit and my bank account has been closed. What do I need to do to get my refund?

You don't need to do anything. If you had requested to have your refund deposited directly into your bank account and your account has been closed, the refund will be returned to us. We will issue a paper check and mail it to the address we have on our system. This will delay your refund by several weeks. ​

Back to top

I am getting a refund this year, but I will not be able to file by the due date. Will I have to pay a penalty or interest?

Late file penalties are only assessed on the deficiency or delinquency of tax due. If you are getting a refund, there is no deficiency or delinquency of tax due. You are encouraged to file your return as close to the due date as possible.

Back to top

How many years can I go back and file for a refund?

You have 3 years from the due date of the original tax return to file for a refund.​

Back to top

How do I file an income tax return and request a refund for a decedent?

Complete an income tax return Form 80-​105​ Resident Return or Form 80-​205​​​ Non-Resident / Part-Year Return. Attach the following required documents to the return:

  • Completed federal Form 1310
  • Copy of Death Certificate
  • If requestor is a personal representative, verification of appointment.

Back to top

Can I obtain a refund for taxes withheld from gambling winnings in Mississippi?

No. Taxes withheld by Mississippi casinos as a result of gambling winnings are not refundable in Mississippi. Mississippi residents are not required to report Mississippi gambling winnings as income on their state return. Out-of-state residents are not required to file a return if the only income earned in Mississippi was Mississippi gambling winnings.​

Back to top

As the survivor or representative of deceased taxpayer, how do I cash a refund check?

In order to cash a refund of a decedent, the following documents are required:

  • Refund check payable to descendent
  • Affidavit of heirship Form 80-605 (The form may be obtained from the Mississippi Department of Revenue).
  • If a refund of less than $500.00 is requested on the decedents return, a refund may be paid, without the necessity of administration.

Back to top

I received a notice that my refund was taken to offset another debt. Why?

Before the Department of Revenue issues a refund, we are required to check for any outstanding debt that you may have with the agencies for which we have received notification. If any such debt is found, the amount you owe may be deducted from your refund. Examples of this type of indebtedness would be back child support, owing a university for a student loan, and unemployment, etc.

If you disagree with the amount, you should contact the agency that is due the outstanding debt.​

Back to top

Why did you take my federal refund?

The Department of Revenue participates in a federal offset program once an individual tax liability has reached final status. The federal program will hold federal refunds for the state tax liability and remit the refund to the Department of Revenue to apply to the taxpayer’s liability. All taxpayers are notified of the Department of Revenues participation in this program when the taxpayer is issued a Notice of Intent to Offset. ​

Back to top

Can I file a prior year return or an amended return electronically?

No, prior year returns and amended returns must be submitted on paper forms.

Back to top

Do I have to file a Mississippi return?

If you are a Mississippi resident or have Mississippi income and the income exceeds the allowable deductions and exemptions, you are required to file a return. If you are not required to file a Mississippi return, but you received a W-2 form stating you had Mississippi tax withheld, you must file a Mississippi return to get a refund of your Mississippi withholding. ​

Back to top

When should I file my return?

Calendar year taxpayers must file no later than April 15th. Fiscal year filers must file no later than the 15th day of the fourth month following the close of their taxable year. If the due date falls on a weekend, then the due date is the next business day.​

Back to top

Where do I send my Mississippi state income tax return?

For Income Tax Refunds: P.O. Box 23058, Jackson, MS 39225

For all other Income Tax Returns: P. O. Box 23050, Jackson, MS 39225

Back to top

Am I considered to have filed on time if my return is postmarked by the due date?

Yes, your return is considered to be filed timely if the postmark is by the filing due date.

Back to top

If I am unable to file my return by the due date, can I get an extension?

If you receive an extension of time to file your federal income tax return, you are automatically allowed an extension of time to file your Mississippi income tax return. You will need to attach a copy of your federal extension (federal Form 4868 or 2688) with your Mississippi income tax return when you file. An extension of time to file does not extend the time to pay any tax due. To avoid interest and penalty charges, you should pay your tax by the April 15th due date.​

Back to top

If I am moving in two weeks, what address should I put on my tax form?

You should put the address where you want the refund mailed. ​

Back to top

What should I do if I moved after filing my return?

If you move after filing your Mississippi income tax return, you will need to notify the Department of Revenue of your new address by letter to:

Individual Income Tax Division 
PO Box 1033 
Jackson, MS 39215-1033 

Include name, correct address, social security number, contact number, and detailed explanation. The U.S. Postal Service generally does not forward refund checks. 

Back to top

I am a nonresident. What form do I need?

You will need to file a Non-Resident or Part-Year Resident Individual Income Tax Return Form 80​​-205​​. ​

Back to top

Why do I have to report total income on my non-resident or part-year return?

Total income is reported in order to prorate exemptions and deductions a taxpayer is allowed.​

Back to top

How should my income be reported to Mississippi if I am a resident of another state but I work in Mississippi and other states?

You must include all income on your Mississippi non-resident return. If you perform services partly in and partly out of the state, only the wages you are paid for the services performed in Mississippi are subject to Mississippi income tax. The W-2 forms issued to you from your employer(s) should indicate the state in which the wages were paid, along with the wages you earned in that state. ​

Back to top

I was a part-year Mississippi resident. What form do I need?

Taxpayers who were part-year Mississippi residents file Form 80​-205​, Non-Resident or Part-Year Resident Income Tax Return. 

Back to top

I am a Mississippi resident who earns income in another state and pays income tax to the other state. How must I report my income to Mississippi?

If you are a Mississippi resident and earn income from another state, you must include all income on your Resident form. You may be entitled to claim a credit against your Mississippi tax liability for the income taxes paid to the other state. You must include a copy of the other state's return to receive that credit. Please note, credit for taxes paid to other states is the other state's actual tax liability, not the other state's withholding. ​

Back to top

What are the reporting requirements as the result of an IRS audit?

When there is an IRS change, the taxpayer has 30 days to report the change to the Department of Revenue without penalties on a Resident Return Form 80-105 or Non-Resident / Part-Year Return Form 80-205 and checking the amended box. A complete copy of the federal change must be included with the amended return. If the taxpayer fails to notify the Department of Revenue of the change, the Department of Revenue has three years from the date the IRS disposes of the tax liability in question to issue an assessment. Also, the taxpayer has three years from the date the IRS disposes of the change to request a refund. Penalties and interest will be due along with the additional tax.

Back to top

If I file a joint tax return and both husband and wife have income can I use column B?

Married individuals who elect to file a combined return (both spouses having earned income) should separate incomes using column A for taxpayer and column B for spouse.

Back to top

How do we file a tax return when one spouse is a resident of Mississippi and the other is not?

You must file a Mississippi Non-Resident / Part-Year Return Form ​80-205​. The resident spouse will report all income earned in both the Mississippi income only column and the income from all sources column. The spouse that is not a resident will report any income earned in Mississippi in the Mississippi income column only, but will declare his or her total income for purposes of prorating the income and deductions.

Back to top

How do I file my tax return if my spouse died?

A final income tax return must be filed by the due date for a taxpayer who died in the taxable year. As the surviving spouse, you should file as married spouse died.

Any income received for your deceased spouse in the year after his/her death and for any succeeding taxable years until the estate is completed, must be reported each year on Mississippi Fiduciary Income Tax Return Form 8​1-110​​.​

Back to top

What are the requirements for filing and paying estimated tax?

You can make estimate payments online through TAP!

Every individual taxpayer who does not have at least eighty percent (80%) of his/her annual tax liability prepaid through withholding must make estimated tax payments if his/her annual tax liability exceeds two hundred dollars($200). Estimated tax payments must not be less than 80% of the annual income tax liability. Any taxpayer who fails to file the estimated tax voucher Fo​rm 80-106​​ with payment within the time prescribed or underestimates the required amount shall be liable for interest of 8/10% per month on underpayment of tax from the date payment is due until paid.​

Back to top

When are estimated tax payments due?

April 15th, June 15th, September 15th, and January 15th.​

Back to top

I live and work on a reservation. Do I have to file a Mississippi return?

You do not need to file a Mississippi Income Tax return if you lived the entire year on the reservation, all of your income was earned on the reservation, and you are an enrolled member.

Back to top

When should I file an Affidavit In Support of Reservation Indian Income Exclusion from Mississippi State Income Taxes Form 80-340?

An Affidavit In Support of Reservation Indian Income Exclusion from Mississippi State Income Taxes Form 8​​0-340​​ must be filed with any income tax return including exempt reservation income.

Back to top

I am an enrolled tribal member living on a Reservation and have both reservation income and income earned off the reservation?

You should not report the taxable income on a resident return and take full advantage of exemptions and deductions. Instead, you should report the taxable income on a Mississippi Non-Resident / Part-Year Return Form ​80-205​ and prorate by total income.​

Back to top

I am an enrolled tribal member that lives and works on a Reservation and my only taxable income is in the form of dividends or interest earned off of the Reservation. Do I need to file an income tax return?

You do not need to file a Mississippi Income Tax return.​

Back to top

I am an enrolled tribal member and receive a distribution from the tribal casino operations whether or not I live on the Reservation. Is this income taxable?

If you reside on the Reservation the income is not taxable but the income is taxable if you reside off the Reservation.​

Back to top

How can I receive my withholding back where I live and work on the reservation and Mississippi withholding was withheld from my earnings?

You must file a Mississippi Resident Form ​80-105, attach W2, and Mississippi Affidavit In Support Of Reservation Indian Income Tax Exclusion Form Mississippi State Income Taxes Form 80-3​40​.

Back to top

What is Head of Family?

An Individual that is a taxpayer who is single and maintains a household which constitutes the principle place of abode for himself/herself and have one or more dependents living in the home.​

Back to top

If I am married but separated do I qualify for head of family?

A married individual must live apart from his/her spouse for the entire year and have one or more dependents living in the home for the entire year to qualify as head of family.​

Back to top

The IRS is allowing preparers to apply for an alternative identification number that is used instead of a social security number. On a Mississippi return, can a preparer use this number?

Yes, if the preparer sends us a copy of the IRS Application for Preparer Tax Identification Number (IRS for W-7P) and a copy of the approved IRS notice with the assigned tax identification number. They can still use the federal identification number of their firm or their social security number. 

Back to top

I serve in the United States military. What income is taxable to Mississippi?

Military pay is subject to income tax to the state that is your home of record. If you entered the military in Mississippi, you are presumed to be a resident of Mississippi unless you change that designation.​

Back to top

Does Mississippi exempt any portion of military pay?

Yes, income paid to a member of the armed forces as additional compensation for hazardous duty pay in a combat zone (designated by the President) is exempt from Mississippi Income Tax.

The first $15,000 of salary received by those serving in the National Guard or reserve forces is excluded from income. Compensation which qualifies for exclusion includes payment received for inactive duty training (monthly or special drills or meetings,) active duty training (summer camps, special schools, cruises,) and for state active duty (emergency duty.) ​

Back to top

I am in the military and I am temporarily stationed in Mississippi. My spouse and I are not Mississippi residents. My spouse earned wages working in Mississippi. Is my spouse required to file a Mississippi return and pay Mississippi taxes on that income?

Yes, if your spouse has Mississippi wages your spouse is required to file a nonresident tax return and pay taxes on the income earned in Mississippi, unless your spouse qualifies for the Military Spouses Residency Relief Act.

Back to top

I am in the military and stationed outside Mississippi. I am a Mississippi resident. My spouse, who is also from Mississippi, is living with me. My spouse is not in the military but is earning income outside Mississippi. Is my spouse still considered a Mississippi resident? Is my spouse still required to pay taxes to Mississippi on income earned outside Mississippi?

Yes, your spouse is a Mississippi resident unless your spouse has taken steps to change his/her domicile to another state. If your spouse is a Mississippi resident who earned income that was taxed by another state, you may be able to claim a credit for such tax on your Mississippi return.​

Back to top

What should I do if I have already filed my return but I receive additional tax information such as Form W2 or Form 1099?

After filing your Mississippi income tax return, if you receive an additional tax statement or discover an error was made, you will need to file a Resident Return Form 80-105 or Non-Resident / Part-Year Return Form 80-205 and checking the amended check box.


Back to top

How do I amend my return?

You will need to file a Resident Return Form 80-105 or Non-Resident / Part-Year Return Form 80-205 and checking the amended check box.

Back to top

I filed an amended return. How long does it take to get the refund?

It takes approximately 6 to 10 months to process an amended return.​

Back to top

Is retirement income taxable?

Generally, retirement income, pensions, annuities are not subject to Mississippi Income tax if recipient has met the retirement plan requirements. Early distributions are not considered retirement income and may be subject to tax. ​

Back to top

Is Social Security taxable in Mississippi?

No. Mississippi does not tax benefits received from U.S. Social Security, Railroad Retirement Public Welfare assistance, Veterans' Administration payments or workers' compensation. Any portion of such income, which may be taxed under federal law, is not subject to Mississippi's income tax. Since Mississippi does not tax Social Security benefits, the deductions related to that income such as Medicare tax withheld are not allowed. 

Back to top

At what rate does Mississippi tax my income?

The first $5000 of taxable income is taxed at 3%; the next $5000 of taxable income is taxed at 4%; and all taxable income over $10,000 is taxed at 5%. If married filing joint the first $5000 of each taxpayers taxable income is taxed at 3%; the next $5000 of each taxpayers taxable income is taxed at 4%; and each taxpayers taxable income over $10,000 is taxed at 5%.​

Back to top

Is unemployment taxable?

Yes.​

Back to top

I am claimed as a dependent on my parent or guardian’s income tax return. Does Mississippi allow me the personal exemption allowance?

Yes, if you are claimed by a parent or guardian on his/her federal return, you should claim one exemption for yourself on your Mississippi return.

Back to top

I itemized deductions on my federal return. What amount do I use on my Mississippi return?

In order to determine the amount, you must complete Mississippi Schedule A - Itemized Deductions Form ​80-1​08​.


Back to top

What deductions are not allowed on Mississippi itemized deduction Schedule A?

State income tax withheld or other tax in lieu of, and Mississippi gambling losses. ​

Back to top

If I itemize my deductions, can I deduct my auto registration and ad valorem tax?

Only the ad valorem tax portion of the annual auto registration may be deducted as a state itemized deduction.

Back to top

Does Mississippi recognize common law marriages?

No, Mississippi does not recognize common law marriages. Persons who are not legally married are not able to file joint returns.

Back to top

Does Mississippi recognize same-sex marriage?

Due to the United States Supreme Court decision, we are now allowing the married filing joint filing status for same sex couples who are legally married.

Back to top

How does Mississippi treat Net Operating Loss (NOL)?

A net operating loss for any taxable year ending after December 31, 2001 and taxable years thereafter, shall be a net operating loss carryback to each of the two taxable years preceding the taxable income of the loss. If the net operating loss for any taxable year is not exhausted by carrybacks to the two taxable years preceding the taxable year of the loss, then there shall be a net operating loss carryover to each of the twenty taxable years following the taxable year of the loss beginning with any taxable year after the taxable year of the loss.​

Back to top

What is the Mississippi tax treatment of long-term capital gains?

Long-term capital gains are considered taxable income; however, Mississippi exempts the gain from sale of authorized shares in financial institutions domiciled in Mississippi and domestic corporations or partnership interests in domestic limited partnerships and domestic limited liability companies that have been held for more than one year.​

Back to top

What is the Mississippi tax treatment of long-term capital losses?

Mississippi generally follows the federal rules governing capital losses. Capital losses are limited to $3,000 per year.​

Back to top

Is the scholarship I am receiving taxable?

Mississippi generally follows the federal rules governing scholarships. If you receive a scholarship or fellowship grant, you may be able to exclude from income all or part of the amounts you receive. Only a candidate for a degree can exclude amounts received as a qualified scholarship. A qualified scholarship is any amount you receive that is for either tuition and fees to attend an educational organization or fees, books supplies and equipment required for courses at the educational institution.

Scholarships and fellowship amounts used for room and board do not qualify. However, scholarship and fellowship amounts received by a nonresident, which are specifically designated for use as living expenses would not be subject to Mississippi personal income tax.​

Back to top

Does Mississippi follow the Internal Revenue Code for Qualified Tuition Programs?

Mississippi conforms with the current treatment of qualified prepaid tuition programs governed by Section 529 of the Internal Revenue Code. Distributions from qualified prepaid tuition plans will not be subject to tax if used for higher education; however contributions which may be claimed as an adjustment to income is limited.

Back to top

Can I deduct child care expenses on my Mississippi income tax return?

No. ​

Back to top

Does Mississippi have an Individual child care tax credit?

No.​

Back to top

Can I deduct mileage as a business expense?

You cannot claim commuting mileage to and from your main place of employment nor can you claim personal mileage. Mileage as a business expense may be claimed by a taxpayer who is required to use their personal vehicle for qualified business use; however, you may not claim business mileage if your employer reimburses you. All business mileage must be supported with a business mileage log.​

Back to top

What is the penalty and interest for late payment?

If the outstanding tax liability is not paid by the original due date of the return, then interest is due at a rate of 8/10% per month. Penalty is due at a rate of 1/2% per month not to exceed 25% in the aggregate.

 

Back to top

I am unable to pay the tax owed by the due date. Can I get a payment plan?

If an individual return is timely filed by the taxpayer and the amount of tax liability (determined without regard to interest, penalties, additions to the tax and additional amounts) of the taxpayer exceeds Seventy-five Dollars ($75.00) but does not exceed Three Thousand Dollars ($3,000.00), the taxpayer may request to pay the tax liability through an installment agreement. The taxpayer must file the installment agreement Form 71-6​61​ with the return for approval.

Conditions of approval but not conclusive are:

· The taxpayer (and the taxpayer's spouse if the tax liability relates to a joint return), during any of the preceding five (5) years, has not:

· Failed to file any return

· Failed to pay any tax required  

· Entered into an installment agreement under this paragraph

· The agreement requires full payment of the tax liability in equal installments within twelve (12) months from the date the return was filed.

· The taxpayer agrees to comply with the terms of the agreement.

Penalty and interest are imposed on the tax not paid by the due date. Any portion of the tax you are able to pay prior to the due date will reduce the penalty and interest imposed. ​

Back to top

What is a 1099-G and why did you send it to me?

This is a document issued by the Mississippi Department of Revenue notifying you of the amount of your state tax overpayment during the past tax year. The 1099-G is for your information and is to be used in the event the overpayment is taxable and should be reported on your federal return.

If you received a state income tax overpayment and you claimed an itemized deduction for the full amount of state tax withheld, you must include the overpayment amount listed on Form 1099-G as income on your federal return.​

Back to top

How can I obtain copies of returns I filed?

The Commission retains individual income tax returns for three years after they are filed. To request a copy of your return, complete Request For Release of Copies of Individual Income Tax Returns F​orm 70-698​, and mail to:


Individual Income Tax Division 
PO Box 1033 
Jackson, MS 39215-1033 ​

Back to top

What identifying information is needed when I write in with a question on my state income tax return?

To expedite your inquiry, the following information should be included in your correspondence:


· Your social security number 
· A copy of a billing notice, if one was received 
· Your current address 
· Day time telephone number 
· Detailed explanation of your inquiry ​

Back to top

Where can I obtain blank tax forms for prior years?

You may obtain prior year forms​ for any year that we have available online at the Department of Revenue website.​

Back to top

My employer didn’t send me a W-2 form. What should I do?

If a W-2 is not received, you should first contact your employer to verify whether the W-2 statement was mailed to the correct address. After all reasonable attempts have been made to obtain a copy of your W2 from your employer have failed, you must attach to your Mississippi return, the Substitute for Missing Form W-2 federal Form 4852 and a copy of your employee’s final pay stub. The state tax withholding must be verified with a copy of the employee's final pay stub. 


Back to top

My employer went out of business/or will not give me a W-2 form. What can I do?

You must attach to your Mississippi return the Substitute for Missing Form W-2 federal Form 4852 and a copy of your employee’s final pay stub. The state tax withholding must be verified with a copy of the employee's final pay stub.​

Back to top

What should I do if my Form W-2 is incorrect?

You must obtain a corrected withholding statement Form W-2C from your employer.

Back to top

What is MPACT?

Mississippi Prepaid Affordable College Tuition (MPACT) is a prepaid college tuition program in which the actual amount paid in the plan during the year can be used as an adjustment to reduce your income upon filing of your income tax return.

For more information on the MPACT program see College Savings Mississippi @ www.collegevsavingsmississippi.com. ​

Back to top

How can I report someone who used my child/children's Social Security Number and claimed them on their return without my permission?

You may notify the Mississippi Department of Revenue by letter to:

Individual Income Tax Division 
PO Box 1033 
Jackson, MS 39215-1033

Include name, address, social security number, contact number, and detailed explanation. Also include:

· Dependent name and social security number 
· Your relationship to the dependent
· Name and social security number of the person who claimed the dependent (if known)
· You relationship to the person who claimed dependent (if known)

Back to top

Are tips/gratuity subject to Mississippi income and withholding?

Tips and gratuity are considered taxable income to Mississippi and they are subject to withholding, whether it comes from the customer or the employer.​

Back to top

What are my payment options?

The Mississippi Department of Revenue accepts the following types of payments:

  1. You can make estimate payments, or payments for tax returns, billings or audits through your TAP account. There are no fees. You may make estimate payments without creating a TAP account. Go to TAP and select "Make an Estimate Payment" found under the "I want to..." section from the TAP homepage. 
  2. Your check or money order (U.S. funds only), payable to the Mississippi Department of Revenue. Mail to the Department of Revenue at: P. O. Box 23075, Jackson MS 39225 Write your identification number and tax period on the check or money order. DO NOT send cash through the mail.
  3. Credit card or E-Check payments for Individual Income Tax are accepted through Official Payments Corporation. There is a 2½% convenience fee for using the credit card service or a $3.00 transaction fee to process electronic check payments. Official Payments Corporation accepts Master Card, American Express, Visa and Discover Card. Pay online at www.officialpayments.com.
  4. To pay by MoneyGram go to any MoneyGram location.  To find a MoneyGram location, visit www.officialpayments.com/locate or call 1-800-MoneyGram.  To make a payment using MoneyGram, you will need your 8 digit (xxxx-xxxx) DOR account number and the tax code for Individual Income Tax is 15122.  There is a small fee to use this service.​

Back to top

​​

​​​​​​​