INDIVIDUAL INCOME TAX FREQUENTLY ASKED QUESTIONS

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.

General Information

The due date for filing 2024 Mississippi Individual Income Tax Returns is April 15, 2025.

Anyone that requests an extension of time to file has until October 15, 2025 to file the return. Please note that the extension of time is for filing the return, not paying the tax. Any tax due should be paid on or before April 15, 2025 in order to avoid penalty and interest.

Mississippi will begin accepting electronically filed returns on January 27, 2025. We encourage everyone who is able to file to file electronically. If you file by paper, the most common return forms are available in your public library.

Mass Mailing of Income Forms Discontinued

The Mississippi Department of Revenue discontinued mailing personal income tax forms to taxpayers. With over 90% of the state’s taxpayers now using a computer to file or to generate their return, it is no longer economically feasible for the agency to mail forms. Forms and instructions are available on the website, or, forms may be picked up at any of the agency’s district offices. Additionally, forms are available at public libraries across the state.

Failure to receive a form from the Department of Revenue does not relieve anyone from filing and reporting their state income tax.

Paper forms may be printed and completed by hand, or completed online and printed. The online fill-in form does not provide mathematical assistance or other prompts, but it does allow the taxpayer to complete return information and print the form ready for mailing.

Filing your return electronically can speed up receiving your refund by 8 weeks!

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.
Pay by credit card or e-check. Go to www.ms.gov/dor/quickpay. There is an additional convenience fee charged by Mississippi Interactive.

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.
A W-2 is needed to verify Mississippi withholding.
The return has not been received.

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 6-8 weeks after we receive your completed return, we will mail your refund check. Therefore, allow at least 6-8 weeks for your refund to arrive before contacting us.

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.

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

Yes, direct deposit is a quick and convenient method to receive your Mississippi income tax refund. The Department of Revenue will deposit your refund in your checking or savings account.

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.

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

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

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

Refund check payable to decedent.
Statement of Heirship Form 80-699 (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.

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, unemployment, etc.

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

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 Revenue's participation in this program when the taxpayer is issued a Notice of Intent to Offset.

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.

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

Individual Income Tax Division
P.O. Box 1033
Jackson, MS 39215-1033

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.

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.

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.

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

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)

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.

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.

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.

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.

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.

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.

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

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

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.

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

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.

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

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.

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.

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

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.

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.

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.

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).

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.

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.

You do not need to file a Mississippi Individual Income Tax return if you lived the entire year on the reservation, if all of your income was earned on the reservation, if you are an enrolled tribal member, and had no MS withholdings. Instead, you will need to file the Reservation Indian Exclusion Form 80-340.

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.

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

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.

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

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

No, as a general rule, Mississippi does not follow federal income tax exemption treaties. Any income earned on a 1042S should be reported on the Mississippi return as taxable income.

“The first $10,000 of taxable income is exempt; and the remaining taxable income is taxed at 4.7%. If married filing joint, the first $10,000 of each taxpayer’s taxable income is exempt; and each taxpayer’s remaining taxable income is taxed at 4.7%.”

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.

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.

Yes.

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.

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

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 https://treasury.ms.gov/for-citizens/college-savings-mississippi/.

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.

In order to determine the amount, you must complete Mississippi Schedule A - Itemized Deductions Form 80-108.

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

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

Yes, if you claimed a federal income tax credit for certain dependent care expenses and your Federal Adjusted Gross Income is $50,000 or less, then you are allowed a credit equal to 25% of the amount of the federal income tax credit. The credit is Dependent Care Credit code 44.

No.

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.

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.

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.

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

"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.

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.

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.

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

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.

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.

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.

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.

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.

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.

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

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:

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

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

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.

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.

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

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.

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.

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.

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

For Income Tax Refunds:

P.O. Box 23058

Jackson, MS 39225

For all other Income Tax Returns:

P.O. Box 23050

Jackson, MS 39225

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.

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

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.

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

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.

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.

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

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

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.

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.
Pay by credit card or e-check. Go to www.ms.gov/dor/quickpay. There is an additional convenience fee charged by Mississippi Interactive.

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.

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.

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 Form 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.

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

E-File Information

Yes, you can file a balance due return and send a check or money order in the mail with your payment voucher.

The Department will send an acknowledgement that the e-filed return and/or payment has been received within five (5) business days after receipt.

If you do not receive an acknowledgement, you should contact your preparer or software provider.

No, the signature document is not required.

Yes, your information is encrypted when sent and stored.

For general tax questions, you may contact the Department of Revenue at (601) 923-7700. For software issues, you must contact your software provider.

Mississippi has the following electronic filing requirements:

Employers with 25 or more W-2s and 1099s are required to file electronically. W-2s are due to the Department by January 31 and 1099s are due by February 28.
Withholding returns with a payment of $20,000 or more are required to be filed and paid electronically.
Pass-Through Entities that issue 100 or more K-1s are required to file electronically.
Corporations and Pass-Through Entities with assets greater than $5,000,000 are required to file electronically.

Failure to file electronically as required may subject the taxpayer and/or tax preparer to a penalty of twenty-five dollars ($25.00) for the first instance of non-compliance and five hundred dollars ($500) for each additional instance of non-compliance.

Individual, Fiduciary, Corporate and Pass-Through Entity Income Tax Returns are available for e-file.

The due dates for electronically filed returns are the same as paper filed returns.

Individual income tax returns are due by April 15 for calendar year returns and no later than the 15th day of the 4th month following the end of the year for fiscal year returns
Corporation returns are due by the 15th day of the 4th month following the close of the accounting year
Pass-through entity returns are due on or before the 15th day of the 3rd month following the close of the accounting year

If the due date falls on a Saturday, Sunday or legal holiday, the return is due the next business day.

Yes, an amended return can be filed for the prior two (2) years and the current year if supported by your software.

1099-G

The 1099-G is not a bill.

Form 1099-G provides important tax information that must be reported on your federal income tax return. Form 1099-G reports the amount of refunds, credits, and offsets of state income tax during the previous year. This amount may be taxable on your federal income tax return if you claimed your state income tax paid as an itemized deduction on your federal income tax return last year.

The amount on Form 1099-G is a report of income you received from the Mississippi Department of Revenue.

It is not a bill, and you should not send any type of payment in response to the form.

If a professional preparer handles your taxes, you should give this form to the preparer, along with your other tax information, such as W-2 form(s). If you prepare your own taxes, you should review the federal return instructions for reporting state income tax refunds, or visit the Internal Revenue Service's web site at www.irs.gov for more information.

In computing itemized deductions on your federal tax return, you are allowed to deduct state income taxes paid during the year. Most people deduct the amount of Mississippi income tax withheld, as shown on the W-2 form, plus any Mississippi estimated tax payments they made during the year. Since this deduction reduces federal taxable income, if any part of the state tax deducted on the federal return is later refunded, that amount has to be reported as taxable income for the year in which the refund is issued.

Example: A taxpayer deducted $5,000 in state income tax on his 2022 federal return, based on the Mississippi withholding amount from his W-2. When he filed his 2022 Mississippi return, he found he was entitled to a refund of $1,000, which was issued on April 1, 2023. This means that he only paid $4,000 in state income taxes for 2022, not the $5,000 he claimed. Therefore, the taxpayer will be required to report the difference of $1,000 (the amount of his refund) on his federal return for 2023.

Mississippi law requires refunds or credits to be applied to any outstanding bills. You had a refund or credit. Even though you didn't actually receive a check, you received the benefit of the refund or credit, and you are subject to the same federal reporting requirements as if you had received a refund check or credit.