The DOR is clarifying our earlier guidance regarding extensions for filing of tax returns and payment of tax.

Withholding tax returns and payment of the tax for the months of August and September should be remitted before October 25, 2005. Monthly returns due after this date will be due on their regularly scheduled due dates.

We will review any extension request on a case by case basis and will grant them with reasonable circumstances. Those located in Hancock, Harrison, and Jackson counties may receive an additional extension based on extenuating circumstances. For additional information, please contact our Withholding Tax Division at 601-923-7088.​​​​​​

Home Owners

Property owners who have damage to their property as a result of Hurricane Katrina may be able to reduce their 2005 property taxes that are due to be paid prior to February 1, 2006. A Mississippi law, 27-35-143(9) of the Mississippi Code, provides, in part, that the county Board of Supervisors may change, cancel or reduce an assessment when a storm has caused the property to cease to exist or when the property has depreciated in value as a result of the storm. The law also provides for the Board of Supervisors to take into consideration any insurance proceeds that will be received by the property owner as a result of damage to the property.

Persons seeking relief under this law should file an application with the Tax Assessor of his/her county as soon as insurance information is available. The law requires the application to be approved before August 28, 2006. Accompanying the application should be an affidavit indicating the amount of the loss that will be reimbursed by insurance proceeds. Such insurance proceeds are only those received to compensate for the damage to the real property (land and buildings), not monies received for damage to, or losses on personal property (furniture or other items not permanently attached to land or buildings).

Businesses only

Business owners who have suffered losses would be allowed relief as well as home owners. However, because businesses pay taxes on some personal property, the insurance proceeds from losses to personal property should be taken into account by the Board when making any adjustment to an assessment.

Mobile Homes

Mobile homes that remain personal property and were destroyed by Katrina are treated differently under the law. If your manufactured home or mobile home was totally destroyed, you may be credited for property taxes for the proportional part of the year remaining. To obtain the credit the owner must submit proof supported by three affidavits sworn to by a notary with legal authority from reputable citizens that the manufactured or mobile home was totally destroyed, and by an estimate of the salvage value remaining. No person claiming the credit will be entitled to a cash refund.​​

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

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

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

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

PREVIOUS RELEASE (June 20, 2006)

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

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

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

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

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

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

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

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

PREVIOUS RELEASE (March 16, 2006)

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

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

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

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

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

PREVIOUS RELEASE (October 18, 2005)

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

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

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

Mississippi follows the IRS guidelines concerning casualty losses.

Affected taxpayers in the Hurricane Katrina Presidentially Declared Disaster Area have the option of claiming disaster-related casualty losses on their income tax return for either tax year 2005 or tax year 2004. Taxpayers who have previously filed a 2004 tax return may file an amended individual income tax return (Form 80-170) to report the casualty loss.​​

Individuals may deduct property losses that are not covered by insurance or other reimbursements (FEMA) on their Schedule A Itemized Deductions. Mississippi will follow federal provisions for calculation of the casualty loss.

Affected taxpayers claiming the disaster loss on last year's return should put "Hurricane Katrina" in blue or black ink at the top of the return so that we can expedite the processing of the return.​​

Many vehicles, including title documents, were lost or destroyed as result of the hurricane. Due to the negotiable nature of the title document, the Department of Revenue cannot replace a title over the phone or by email.

The following steps outline the fastest way to obtain a replacement title:

1. The application for a replacement title is located on our website. Please print this document and write "hurricane" at the top of the document.
2. Complete and sign the application form.
3. Enclose the $4 fee with your application. Your check may be made payable to the Department of Revenue.
4. Mail the application and payment to Tony Lawler at P. O. Box 22828, Jackson, MS 39225. (do not send to box listed on application.)

If you cannot access the application from the website, we will be happy to mail a form to you. Please contact us at 601-923-7200.

Forms are also available in the Hattiesburg District office located at 17 J M Tatum Industrial Drive in Hattiesburg. The phone number for the Hattiesburg District is 601- 545-1261. (The Gulf Coast office is temporarily closed due to damage.)​​

Proper Method to Identify Returns Filed Late

The Department of Revenue is requesting all tax returns that are filed late due to Hurricane Katrina have the words Hurricane Katrina written in blue or black ink at the top of the return. This includes returns filed under authorized extensions and returns filed late by taxpayers who have been affected by the disaster and are unable to file their return timely. Please do not write on or near the barcode found in the upper left-hand corner of the returns above the title of the form.​​​

Pursuant to Sections 27-65-33 (6) and 27-67-19, Mississippi Code of 1972, the Chairman of the Department of Revenue has authorized a 30-day extension for sales and use tax returns for affected taxpayers in the three coastal counties of Hancock, Harrison and Jackson. This extension will allow taxpayers in these counties who have been affected by Hurricane Katrina an additional time to file their August return and remit the tax. The August return and payment will be due by October 20th.

Any other taxpayers who have been affected by the storm and who are unable to file and pay their August return by September 20th should file their return as soon as possible. The Department of Revenue will work with these taxpayers on a case by case basis.​​

Debit cards are being issued by the federal government, Red Cross and other groups to Hurricane Katrina evacuees for emergency relief. These cards can be used by the holder to make retail purchases of items such as food, clothing and gasoline.

Purchases made using these debit cards are taxable for sales tax in Mississippi Section 27-65-105(a), Mississippi Code of 1972 requires that sales of property or services must be sold to, billed directly to and payment must be made directly by the governmental entity for the sale to be exempt from tax Mississippi sales tax must be charged on purchases unless the property or services being purchased is specifically exempt, such as gasoline.​​

The Mississippi Department of Revenue enrolls tax liens for unpaid tax debts online on the State Tax Lien Registry. Tax liens are no longer recorded with Circuit Clerks.

A tax lien recorded on the State Tax Lien Registry covers all property in Mississippi. To avoid having a tax lien filed against your property, send the Department of Revenue full payment before the due date as set forth in your Assessment Notice.

The State Tax Lien Registry can be accessed HERE. If you need assistance using the State Tax Lien Registry, see instructional videos​ at the bottom of the page.

What is a tax lien?

A tax lien is a legal claim against your property to secure payment of the taxes you owe. Liens are not enrolled until a tax debt is no longer subject to appeal or the time to appeal is exhausted. Once the lien is enrolled, a property owner is not allowed to sell his property until the debt is paid and the lien is removed.

Are tax liens public information?

The State Tax Lien Registry is a public site accessible on the internet that may be searched by anyone at any time. Unlike tax returns, tax liens are a public notice of debt. These liens attach to your property and your rights to property. Once the Department of Revenue has filed its notice, information from the lien is available to the public.

What is the State Tax Lien Registry?

The State Tax Lien Registry is a listing of all state tax liens enrolled against taxpayers who owe any tax administered or enforced by the Department of Revenue. For a person listed on the State Tax Lien Registry, any real or personal property that the person has or later acquires in Mississippi is subject to a lien. The lien enrolled on the State Tax Lien Registry does not identify a specific piece of property to which a lien applies.

The State Tax Lien Registry is updated using information from the Department’s computing systems. The current amount due may differ from the original amount listed because of payments made against the debt and/or accrual of additional penalty and interest. The Department may file a lien at any time after the debt has become a finally determined tax liability.

How can a tax lien affect me?

Tax liens can affect your ability to sell your property or buy new property. For example, if you want to sell or refinance your property, you must pay off the tax lien to get a clear title. Tax liens are listed on your credit report and lower your credit rating, which may affect your ability to get loans or financing. A tax lien is valid for seven years unless a continuation is filed before it expires. The continuation extends the lien another seven years. Mississippi law allows continuations on state liens until they're paid in full; so continuations can be filed repeatedly making a tax lien valid indefinitely.

When is a tax lien enrolled?

A tax lien is enrolled after the time to respond to an assessment notice has lapsed, or all appeals on the matter are exhausted. The lien includes the amount of the tax, penalty, and /or interest at the time of enrollment. Enrollment of the tax lien gives the Department a legal right or interest in a person's property until the liability is satisfied. The tax lien may attach to real and/or personal property wherever located in Mississippi. A tax lien is enrolled once the following requirements are met:

1. A tax liability is assessed. The Commissioner of Revenue mails an Assessment Notice to the taxpayer at his last known address.
2. The taxpayer is provided 60 days from the mailing date of the Assessment Notice to either fully pay the assessment or to appeal the assessment.

When is a tax lien cancelled?

A tax lien is cancelled by the Department when the delinquency is paid in full. If the debt is paid with secured funds (cash, money order or cashiers check), the lien is cancelled by the next business day. If the lien is paid by any other means, then the lien is cancelled within 15 days. When the lien is cancelled, the State Tax Lien Registry is updated to reflect that the debt is satisfied. A Lien Cancellation Notice is mailed to the taxpayer after the debt is paid in full.

Can I appeal a tax lien?

A tax lien is filed after a debt becomes a finally determined tax liability. Enrolling or re-enrolling a lien is not subject to administrative appeal. However, if the person believes the lien was filed in error, the person should contact the Department of Revenue immediately and request that the filing be reviewed for correctness. The Department of Revenue may request the taxpayer to submit documentation to support his claim.

What is the effective date of the State Tax Lien Registry?

The State Tax Lien Registry is effective for all tax liens filed beginning January 1, 2015. On January 1, 2015, all tax liens that have not been paid and were previously enrolled or re-enrolled with a county Circuit Clerk will be enrolled on the State Tax Lien Registry. This recording is considered a re-enrollment of the lien as authorized by Mississippi law and the liens will not lose their priority.

How can I get a lien removed from the credit bureau report?

The Department of Revenue does not report lien information directly to the credit bureau agencies. However, the tax lien and the cancellation of the lien are considered public information once enrolled on the State Tax Lien Registry. The Department of Revenue does not govern the credit bureau agency’s policy regarding the length of time or the accuracy of the information they keep on a credit bureau report. When a lien against you is cancelled, the Department of Revenue sends you a Lien Cancellation Notice. You may send a copy of this notice to the credit bureau(s) and ask them to to modify or to remove a lien from a credit bureau report.

How do circuit clerks report statistics to DOR?

Circuit clerks should use the& Lien Registry Assistance Form​. Instructions for reporting are included on the form.

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Below are several videos to assist in accessing, searching and printing from the new Registry:

Search by Lien ID

Search for a Business

Search for an Individual

For further questions, comments or concerns call 601-923-7391 or email& taxliens@dor.ms.gov​.​​

Environmental Protection Fee Reinstated August 1, 2014

​​Notice to Distributors Concerning Environmental Protection Fee Reinstatement​