Welcome to The Mississippi Department of Revenue

Mississippi will follow the extended federal due date of February 15, 2022, extended from
January 3, to file certain income tax returns for victims of Hurricane Ida. The updated
relief covers the entire state of Mississippi and applies to any individual income tax returns,
corporate income and franchise tax returns, partnership tax returns, S corporation tax returns
and quarterly estimated payments that were originally due between August 28,2021 and
February 15, 2022.

2020 Extended Hurricane Ida Extension

Mississippi will follow the additional federal extended due date of January 3, 2022, to file certain
income tax returns for victims of Hurricane Ida. Individuals that reside or have a business in
Amite, Claiborne, Copiah, Covington, Franklin, George, Hancock, Harrison, Jackson, Jefferson,
Jefferson Davis, Lawrence, Lincoln, Pearl River, Pike, Simpson, Walthall, Wayne, and Wilkinson
counties qualify for the extension.

2020 Additional Hurricane Ida Extension 

The Children’s Promise Act authorizes a credit for businesses that donate to an Eligible Charitable Organization (ECO) or an Educational Services Charitable Organization (ESCO). Miss. Code Ann. Section 27-7-22.41 was amended to increase the aggregate credits that may be allocated to ECOs and ESCOs to $16,000,000 for the 2022 calendar year. For guidance on how the credits will be allocated, please see Notice 80-21-01 below.

Children’s Promise Act – 2022

Mississippi will follow the federal extended due date of November 1, 2021 to file certain income tax returns for victims of Hurricane Ida.

2020 Hurricane Ida Filing Extension.

Effective July 1, 2021, the NSM Fee will increase from 1.71 cents for each NSM cigarette to 1.81 cents for each NSM cigarette. This will result in an increase of $.10 per carton.

72-21-09 NSM Fee Rate Increase