Welcome to The Mississippi Department of Revenue

The Department of Revenue is the primary agency for collecting tax revenues that support state and local governments in Mississippi. This website provides information about the various taxes administered, access to online filing, and forms.

The Department of Revenue is responsible for titling and registration of motor vehicles, monitoring ad valorem assessments throughout the state to ensure consistent appraisal and valuation of properties among the municipalities and counties of the state, enforcement of Mississippi's Prohibition and Local Option Law and operating as the wholesale distributor of alcoholic beverages.

Motor Vehicle e-Services

Taxpayer Access Point

Frequent Questions

Extensions for the COVID – 19 Pandemic

In consultation with Governor Tate Reeves and our legislative leadership, The Mississippi Department of Revenue is providing relief to individual and business taxpayers due to the COVID‐19 pandemic.

The deadline to file and pay the 2019 individual income tax and corporate income tax is extended until May 15, 2020. The first quarter 2020 estimated tax payment is also extended until May 15, 2020. Penalty and interest will not accrue on the extension period through May 15, 2020.

Withholding tax payments for the month of April are extended until May 15, 2020.

The extension does not apply to Sales Tax, Use Tax, or any other tax types. These returns should be filed and paid on the normal due date.

COVID Extension -Notice 2020-01

Article Date: 3/23/2020 | Expiration Date: 3/23/2030

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Recent News

MS COVID-19 Business Relief Payments | 5/29/2020
Due to the COVID-19 outbreak, many Mississippi businesses have been impacted due to closures. Recent legislation created the "Mississippi COVID 19 Relief Payment Fund" in order to assist Mississippi small businesses affected during this time. The DOR is in the process of determining which businesses will be eligible for the payments, but the following are some basic guidelines and answers.

MS COVID-19 Business Relief Payments Guidelines

Extended Income Tax Filing Deadline | 5/5/2020
After consultation with the Governor, Lieutenant Governor and Speaker of the House of Representatives, Mississippi has extended the due date for filing income tax returns and making first quarter and second quarter estimated payments to July 15, 2020. This extension applies to Individual Income Tax returns, Corporate Income and Franchise Tax returns, and Fiduciary Income Tax returns.

Extended Income Tax Filing Deadline - Notice 80-20-002

Income Tax Filing Deadline | 5/1/2020
Mississippi has extended the due date for filing income tax returns from April 15, 2020 to May 15, 2020. This extension applies to Individual Income Tax returns, Corporate Income and Franchise Tax returns, and Fiduciary Income Tax returns. The date is also extended for first quarter 2020 Estimated Tax Payments and the 2019 Extension Payments to May 15, 2020.

Income Tax Filing Deadline Notice 80-20-001

Social Security Press Release | 4/21/2020
Clinton, Miss. – Action Needed for Social Security Beneficiaries with Dependents and Who Do Not File Tax Returns to Receive $500 Per Child Payment. As economic stimulus payments begin to go out to Mississippi residents, many are questioning how they will receive their payment if they did not file a tax return in 2018 or 2019. To help individuals who did not file in the past two years, the IRS has released a Non-Filers portal (https://www.irs.gov/coronavirus/non-filers-enter-payment-info-here) so that individuals can give their information to the IRS in a quick and efficient way in order to receive their payment as soon as possible.

Social Security Press Release.pdf

Leisure and Recreation District (LRD) | 4/7/2020

Mississippi law allows cities to establish a Leisure and Recreation District (LRD). LRDs are established by city ordinance. Restaurants and bars located within the boundaries of an LRD may serve mixed drinks to their patrons and allow patrons to leave the licensed premises with an open container of alcohol (to-go cup). However, patrons must stay within the boundaries of the LRD. Enforcement of the LRD is performed by local law enforcement personnel. A list of all municipalities that have established an LRD can be found here. LRDs

Due to the emergency situation all Mississippians are facing, ABC is now allowing drinks in the "to go" orders made by patrons for curbside pick-up if the restaurant is located in an LRD. It is still illegal for premises outside of LRD's to allow patrons to leave with mixed drinks. This is because there is a statutory prohibition on patrons leaving a restaurant or bar with alcohol unless they are located in an LRD. Therefore, it is not legal for permittees outside of an LRD's boundaries to include mixed drinks in their "to go" orders.

Permittees in an LRD can serve “to-go” cups for curbside service until Restaurants and Bars are allowed to open for normal business; permittees outside of an LRD cannot serve “to-go” cups for curbside service .Please contact your city if you are unsure if you are located within an LRD or if you have any other questions about an LRD.

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