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?

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

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

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?

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 for 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 do I receive my withholding back that was withheld from my earnings and I live and work on the reservation?

What is Head of Family?

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

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 have received additional tax information such as Form W-2 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 Losses (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?

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?

What is MPACT?

What is a catastrophe savings account?

Can I make catastrophe savings contributions to an existing savings account or money market account that contains funds held for a separate purpose?

How many catastrophe savings accounts can I have?

What can the money in a catastrophe savings account be used for?

What is a Catastrophic Event?

Why do I want a catastrophe savings account? Will it help with my taxes?

Is my catastrophe savings account subject to attachment, levy, garnishment, or legal process in Mississippi?

How much money can I put into my catastrophe savings account?

Can deductible contributions be made to the catastrophe savings over multiple years?

Can my spouse and I both establish a catastrophe savings account and receive more than one deduction?

Is there a penalty if I use the money in my catastrophe savings account for something other than qualified catastrophe expenses?

Can I make contributions to a catastrophe savings account to cover damages to a second home?

What if I put too much money into my catastrophe savings account?

Can I transfer money from my regular savings account into a catastrophe savings account?

What records do I need to keep regarding withdrawals from my catastrophe savings account to pay for qualified catastrophe expenses?

If I withdraw money from my catastrophe savings account to cover repair costs of my home, can I replenish the account and receive another deduction?

Is the interest earned on the account taxable for Mississippi income tax purposes?

How are the distributions reported? Does the financial institution issue a 1099 showing the distributions?

What happens when a taxpayer moves to a different residence or out of state? Are they required to take out the money in the catastrophe savings account and therefore have to report it as income? Or are they allowed to keep the savings account and only report the income to MS when they actually withdraw the money?

What if they moved from Mississippi to Alabama where both states have the ability to have a catastrophe savings account, does that matter?

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.


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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.​

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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 

P.O. 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.​

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How do I report Gambling Winnings?

Gambling winnings reported on a W-2G, 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 W-2G, 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.​

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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

P.O. Box 138

Jackson, MS 39205

(601) 359-3534​

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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.​

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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. ​

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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.

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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.​

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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.



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As the survivor or representative of a 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 decedent.
  • Statement of Heirship Form 80-605 (The form may be obtained from the Department).
  • If a refund of less than $500.00 is requested on the decedent's return, a refund may be paid, without the necessity of administration.

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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.​

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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.​

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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. ​

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

Yes, returns for the prior two (2) years (original​ and amended) may be submitted electronically if supported by your software, 

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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. ​

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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.​

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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

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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.

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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 ) 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.​

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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. ​

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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 

P.O. 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. 

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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.

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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.​

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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. ​

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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. 

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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. ​

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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.

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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.

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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 81-110.

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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 1/2% per month on underpayment of tax from the date payment is due until paid.​

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When are estimated tax payments due?

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

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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 tribal member.

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

Form 80-340 must be filed with any income tax return that includes exempt reservation income. 

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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.​

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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.​

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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.​

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How do I receive my withholding back that was withheld from my earnings and I live and work on the reservation?

You must file a Mississippi Resident Form ​80-105, attach your W-2, and Mississippi Affidavit for Reservation Indian Income Exclusion From Mississippi State Income Taxes, Form 80-340.

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What is Head of Family?

Head of Family is an individual who is single and maintains a household which constitutes the principle place of abode for himself/herself and has one or more dependent(s) living in the home. 

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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 dependent(s) living in the home for the entire year to qualify as head of family.​

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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.​

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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.) ​

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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.

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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.​

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What should I do if I have already filed my return but I have received additional tax information such as Form W-2 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 check the amended check box.


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How do I amend my return?

You will need to file another return and check the amended check box. 

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

It takes approximately 8 to 10 weeks to process an amended return.​

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Is retirement income taxable?

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

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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. 

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At what rate does Mississippi tax my income?

The first $2,000 of taxable income is exempt; the next $3,000 is taxed at 3%; the next $5,000 of taxable income is taxed at 4%; and all taxable income over $10,000 is taxed at 5%. If married filing joint the first $2,000 of each taxpayers taxable income is exempt ; the next $3,000 of each taxpayers income is taxed at 3%; the next $5,000 of each taxpayers taxable income is taxed at 4%; and each taxpayers taxable income over $10,000 is taxed at 5%.​

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Is unemployment taxable?

Yes.​

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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.

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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 80-108.

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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. ​

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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.

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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.

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Does Mississippi recognize same-sex marriage?

Pursuant to the U.S Supreme Court decision authorizing same-sex marriages, the Mississippi Department of revenue accepts "married filing jointly"  income tax returns filed by same-sex couples who are legally married.

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How does Mississippi treat Net Operating Losses (NOL)?

​A net operating loss shall be carried back to each of the two (2) taxable years preceding the taxable year of the loss and may be carried forward for twenty years. A state election can be made to forgo the carryback and to carryforward the current year NOL. This election is made on the Mississippi Net Operating Loss Schedule, Form 80-155. This form should also be filed with all returns claiming a NOL. 

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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 the sale of authorized shares in financial institutions domiciled in Mississippi. Gains are also exempted on domestic corporations or partnership interests in domestic corporations or partnership interests in domestic limited partnerships and domestic limited liability companies that have been held for more than one year. Any gain that would otherwise be excluded shall first be applied against, and reduced by, any losses incurred in the year of the gain or within two (2) years preceding or subsequent​ to the gain. 

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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.​

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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.​

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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.

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

No. ​

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Does Mississippi have an Individual child care tax credit?

No.​

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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 as a business expense. Effective January 1, 2018, mileage earned for using your personal vehicle for qualified business use can no longer be deducted as an unreimbursed employee business expense per the federal law change. 

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What is the penalty and interest for late payment?

Effective January 1, 2019, if the outstanding tax liability is not paid by the original​ due date of the return, then interest is due at the rate of 1/2% per month. Penalty is due at a rate of 1/2% per month not to exceed 25% of the aggregate. 

 

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

An installment agreement is available to taxpayers that have a tax liability of at least $75.00 but does not exceed $3,000.00. In order to qualify for the installment agreement , you must:

  • File the return on or before the due date.
  • Submit the installment agreement Form 71-661 with the return.
  • Have filed all required income tax returns (you and your spouse if a filing a joint return) and have paid all taxes due for the past five (5) years.​
  • Have not previously entered into an installment agreement during the past five (5) years.​
  • The installment agreement allows you to pay the amount due in twelve (12) equal installments. The agreement may be terminated if any installment payment is not made timely. See Form 71-661 for additional information.    ​

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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.​

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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 

P.O. Box 1033 

Jackson, MS 39215-1033 ​

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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



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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.​

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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 W-2 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. 


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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.​

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

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

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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)
  • Your relationship to the person who claimed dependent (if known)

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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.​

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What are my payment options?

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

  • 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. ​​
  • 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.​
  • 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.
  • To pay by MoneyGram go to any MoneyGram location. To find a MoneyGram location, call 1-800-MoneyGram​ or visit www.secure.moneygram.com/mgo/us/en/locations .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.​​
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What is MPACT?

Mississippi Prepaid Affordable College Tuition (MPACT) is a prepaid college tuition program in which amounts contributed to the plan for a qualified beneficiary are allowed as an adjustment to gross income. For more information on the MPACT program, visit the College Savings Mississippi’s website at  www.collegevsavingsmississippi.com. ​

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What is a catastrophe savings account?

A catastrophe savings account is a tax advantaged regular savings account or money market account established by a Mississippi resident after January 1, 2015, at a financial institution to help pay the insurance deductible, to help pay expenses not covered by the insurance policy after the deductible is paid and to help pay self-insured losses for the taxpayer’s legal residence under an insurance policy that covers hurricane, flood, windstorm, or other catastrophic event damage on the taxpayer’s legal residence.

In order to qualify as a catastrophe savings account, the account must be labeled as a "Catastrophe savings account”.

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Can I make catastrophe savings contributions to an existing savings account or money market account that contains funds held for a separate purpose?

No, a catastrophe savings account must be segregated into a new, separate savings or money market account and be labeled as a "Catastrophe Savings Account". You must designate all monies in this account for this purpose.​

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How many catastrophe savings accounts can I have?

A Mississippi income taxpayer may establish only one catastrophe savings account for the taxpayer’s legal residence and shall specify that the purpose of the account is to cover the aggregate amount of insurance policy deductibles and other uninsured portions of risks of loss from a hurricane, flood, windstorm or other catastrophic event. ​

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What can the money in a catastrophe savings account be used for?

The money in a catastrophe savings account may be used:

  • To pay an insurance deductible under an insurance policy that covers hurricane, flood, windstorm or other catastrophic event damage on the taxpayer's legal residence in Mississippi.
  • To pay for catastrophic event damage to the taxpayer's legal residence in Mississippi that is not covered by the insurance policy on the taxpayer's legal residence for such damage after the deductible under such policy has been paid.
  • To pay self-insured losses for the taxpayer's legal residence from a hurricane, flood, windstorm, or other catastrophic event.​



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What is a Catastrophic Event?

"Catastrophic Event" means windstorms, cyclones, earthquakes, hurricanes, ice storms, tornadoes, high winds, flood, hail and force majeure. The term "Catastrophic Event" also includes any event or occurrence for which a Presidential declaration of disaster, or declaration of disaster by the Governor, is issued.​

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Why do I want a catastrophe savings account? Will it help with my taxes?

A catastrophe savings account can help pay the insurance deductible under an insurance policy for the taxpayer's legal residence that covers hurricane, flood, windstorm, or other catastrophic event damage. It would also help pay for expenses not covered by the insurance policy after the deductible​ is paid and to help pay self-insured losses for the taxpayer's legal residence.

An adjustment to gross income is allowed for the contributions and interest earned from a catastrophe savings account up to the limitations established by law. 


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Is my catastrophe savings account subject to attachment, levy, garnishment, or legal process in Mississippi?

No, a Catastrophe savings account is not subject to attachment, levy, garnishment, or legal process in Mississippi, provided that no funds in an account are derived from or the result of a fraudulent conveyance making contributions to the account.​

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How much money can I put into my catastrophe savings account?

If a qualified insurance deductible is less than or equal to $1,000, then the total amount that may be contributed to a catastrophe savings account cannot be more than $2,000.

If a qualified insurance deductible is greater than $1,000, then the total amount that may be contributed to a catastrophe savings account will be $15,000 or twice the amount of the deductible, whichever is less.

 Example 1 - Bob has a $10,000 deductible; he can contribute $15,000 to his catastrophe savings account.

 Example 2 - Mary has a $6,000 deductible; she can contribute $12,000 to her catastrophe savings account.

In the case of a self-insured individual who chooses not to obtain insurance on his or her legal residence, then the total amount that may be contributed to a catastrophe savings account will be the lesser of $350,000 or the value of the taxpayer’s legal residence.

 Example 3 - Jim self-insures his legal residence which is valued at $200,000; he may contribute up to $200,000 to his catastrophe savings account.

 Example 4 - Donna self-insures her legal residence which is valued at $500,000; she may contribute up to $350,000 to her catastrophe savings account.​

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Can deductible contributions be made to the catastrophe savings over multiple years?

Yes, contributions to a catastrophe savings account can be made over multiple years until the maximum limitation amount has been met.  As long as taxpayers are making contributions to a catastrophe savings account, a deduction to Mississippi gross income is allowed.​

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Can my spouse and I both establish a catastrophe savings account and receive more than one deduction?

No, the deduction is limited to a taxpayer’s legal residence in Mississippi, and married taxpayers filing jointly are only entitled to one deduction.​

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Is there a penalty if I use the money in my catastrophe savings account for something other than qualified catastrophe expenses?

Yes, if a distribution taken from the catastrophe savings account was not used for qualified distribution expenses during the taxable year, then an additional two and one-half percent (2-1/2%) tax is due on the amount of unqualified distribution expenses. The excess distributions are also reported as Mississippi taxable income.

This additional tax does not apply if either of the following apply:

         1. The taxpayer no longer owns a legal residence that qualifies for homestead exemption under Miss. Code Ann. §27-33-1 et seq.; or

         2. The distribution from a catastrophe savings account is made on or after the date on which the taxpayers attains the age of seventy (70) years.​

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Can I make contributions to a catastrophe savings account to cover damages to a second home?

No, a catastrophe savings account is only established for a taxpayer’s legal residence in Mississippi.​

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What if I put too much money into my catastrophe savings account?

If a taxpayer contributes in excess of the limits provided by law, the taxpayer shall withdraw the amount of the excess contributions and include that amount in the Mississippi taxable gross income in the year of withdrawal.​

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Can I transfer money from my regular savings account into a catastrophe savings account?

Yes, funds contributed to the catastrophe savings account can come from any source.  ​

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What records do I need to keep regarding withdrawals from my catastrophe savings account to pay for qualified catastrophe expenses?

Taxpayers should maintain receipts for the qualified expenses paid from the distributions made from a catastrophe savings account.  Receipts should be provided to the Department of Revenue upon request.  ​

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If I withdraw money from my catastrophe savings account to cover repair costs of my home, can I replenish the account and receive another deduction?

Yes, if a distribution is made to cover repairs made as a result of a catastrophic event, then contributions can be made up to the limit established by law.  These contributions can be excluded from Mississippi taxable income.


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Is the interest earned on the account taxable for Mississippi income tax purposes?

No, the interest earned on the catastrophe savings account is excluded from Mississippi gross income.​

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How are the distributions reported? Does the financial institution issue a 1099 showing the distributions?

A catastrophe savings account is regular savings account or money market account that the taxpayer must specify as a catastrophe savings account when opening the account. The only 1099 issued on this account will be for the interest earned on the account. This interest is excluded from Mississippi gross income.​

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What happens when a taxpayer moves to a different residence or out of state? Are they required to take out the money in the catastrophe savings account and therefore have to report it as income? Or are they allowed to keep the savings account and only report the income to MS when they actually withdraw the money?

  • If a new home is purchased in Mississippi and the deductible does not change, nothing needs to be done. The account would remain in effect.  If the deductible changes, it would depend on if the deductible increased or decreased.  If the deductible increases the taxpayer may be able to contribute additional funds to the account and deduct the contribution.  If the deductible decreases, then a distribution must be taken to reduce the amount in the account and reported as taxable income to Mississippi in the year the funds are withdrawn.
  • If the home is self-insured, it will depend on the fair market value (“FMV”) of the new home.  If the FMV of the new home is greater than the original home, then additional contributions up to the lesser of the FMV of the new home or $350,000 may be taken.  If the FMV of the new home is less than the FMV of the prior home or $350,000, then a distribution must be taken to reduce the value of the account and reported as taxable income to Mississippi in the year the funds are withdrawn.
  • If the home is sold and the taxpayer moves out of state, the funds in the account would have not been used for the intended purpose (provide reimbursement for deductible amounts and other uninsured portions of risks of loss to owners of residential property from a windstorm) and the funds would need to be withdrawn from the account and reported as taxable income to Mississippi in the year the funds are withdrawn.

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What if they moved from Mississippi to Alabama where both states have the ability to have a catastrophe savings account, does that matter?

No, if the taxpayer moves to a state that also has a catastrophe savings account, they would still need to withdraw the funds from the Mississippi catastrophe savings account and report it as taxable income to Mississippi in the year the funds are withdrawn.  Then a new catastrophe savings account can be established in Alabama based on that state’s statute and take the deduction per Alabama requirements.​

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