Income Tax Relief for Hurricane Katrina Victims

August 28, 2006

The Mississippi Department of Revenue will follow the recent federal extension granted until October 16 for corporate income and franchise tax returns due on or after August 29, 2005.

Taxpayers located in the three coastal counties receive an automatic extension. Taxpayers located outside the three coastal counties may receive an extension of time to file returns and to make payments by identifying themselves as impacted. These taxpayers must write HURRICANE KATRINA in blue or black ink at the top of the return when filing.

Any disaster area taxpayer who receives a penalty notice should call 601-923-7000 to request abatement. The Department of Revenue will work with any taxpayer who resides elsewhere but whose books, records, or tax professional are located in the disaster area.

Taxpayers should file the tax return and make any related payment at the same time; please do not file the return and send a check at a later date. If making an estimated payment, please enclose the estimate payment voucher.

PREVIOUS RELEASE (June 20, 2006)

The Mississippi Department of Revenue will follow the most recent extension granted by the Internal Revenue Service. This extension provides additional time to file 2004 and 2005 individual income tax returns through October 16, 2006 for certain affected taxpayers hit hardest by Hurricane Katrina.

This extension will apply to affected taxpayers filing the following individual income tax returns only:

2004 individual income tax returns, originally due on April 15, 2005, for which taxpayers obtained an extension of time to file until October 15, 2005, and for which the previous grant of disaster relief extended the due date to August 28, 2006. 2005 individual income tax returns, originally due on April 15, 2006, for which the previous grant of disaster relief extended the due date to August 28, 2006.

The 2004 and 2005 individual income tax returns for Katrina victims are the only tax returns that are eligible for this additional time to file.

The extension automatically applies to taxpayers in Hancock, Harrison, and Jackson counties.

Taxpayers outside of the three stated counties may also receive an extension of time to file returns and make payments by identifying themselves as impacted. These taxpayers must identify themselves by writing "HURRICANE KATRINA" in blue or black ink at the top of the return when filing.

Any disaster area taxpayer who receives a penalty notice should call 601-923-7000 to request abatement. The Department of Revenue will work with any taxpayer who resides elsewhere but whose books, records or tax professional are located in the disaster area.

Taxpayers should file the tax return and make any related payment at the same time; please, do not file the return and send a check at a later date. If making an estimated payment, send the payment with the estimate voucher.

PREVIOUS RELEASE (March 16, 2006)

Mississippi is following the recent federal extension through August 28, 2006, for those taxpayers directly affected by Hurricane Katrina. This applies to any income tax (individual and corporate) return and/or payment (estimates and extensions) that had a due date or extended due date on or after August 29, 2005, and on or before August 28, 2006. The extensions are for the 2004 and 2005 tax years if the taxpayer meets the requirements for a federal extension.

The extension automatically applies to taxpayers in Hancock, Harrison, and Jackson counties.

Taxpayers outside of the three stated counties may also receive an extension of time to file returns and make payments by identifying themselves as impacted. These taxpayers must identify themselves by writing HURRICANE KATRINA in blue or black ink at the top of the return when filing.

Any disaster area taxpayer who receives a penalty notice should call 601-923-7000 to request abatement. The Department of Revenue will work with any taxpayer who resides elsewhere but whose books, records or tax professional are located in the disaster area.

Taxpayers should file the tax return and make any related payment at the same time; please, do not file the return and send a check at a later date. If making an estimated payment, send the payment with the estimate voucher.

PREVIOUS RELEASE (October 18, 2005)

The Mississippi Department of Revenue will follow federal extensions granted for those directly affected by Hurricane Katrina and cannot meet their filing and / or paying obligations. This applies to any income tax return and / or tax payment with an original or extended due date that fell on or after Aug. 29, 2005. This does not provide an extension for payments on prior liabilities. It also does not extend to those taxpayers located in presidentially declared disaster areas that are able to meet their filing and / or paying obligations.

The DOR will abate interest and any late filing or late payment penalties that would otherwise apply. This relief includes the Sept. 15 due date for estimated taxes and for calendar-year corporate returns with automatic extensions and the Oct. 17 deadline for individuals who received a second extension for filing their individual income tax returns.

Any disaster area taxpayer who receives a penalty notice should contact our office at 601-923-7000 to receive abatement. In addition, we will work with any taxpayer who resides elsewhere but whose books, records or tax professional are located in the relief area.​​​​


Article Date:   10/1/2005    |   Expiration Date:   9/1/2007


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