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.​​​​

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.​​

President Trump signed the Tax Cuts and Jobs Act (TCJA) on December 22, 2017. The legislation provided reduced tax rates for individuals and corporations, increased standard deduction for individuals and provided for repatriation of foreign income. Many of the aspects of the federal legislation will not affect Mississippi taxpayers as Mississippi has its own statutory provisions for many of the changes. Therefore, the impact on Mississippi revenues will not be as significant as many other states.

​

Tax Effects From The Tax Cuts and Jobs Act​​

On November 13, 2018, Michael Francis Kimble, 50, entered a plea of guilty to fraudulent statements and representation with the intent to evade a tax imposed by the Mississippi Department of Revenue.

​Kimble Press Release​

​Due​ to the recent hurricane that took place beginning October 7, 2018, Mississippi will follow federal extensions granted to the victims of Hurricane Michael. Taxpayers who reside in the counties designated as federally declared disaster areas have until February 28, 2019 to file individual income, corporate income and pass-through entity returns due on or after October 7, 2018.

​

Notice 80-18-002: Mississippi Relief to Hurricane Michael Victims​

​

Due to the recent hurricane that took place beginning September 7, 2018, Mississippi will follow federal extensions granted to the victims of Hurricane Florence. Taxpayers who reside in the counties designated as federally declared disaster areas have until January 31, 2019 to file individual income, corporate income and pass-through entity returns due on or after September 7, 2018.

​Notice 80-18-001: Mississippi Relief to Hurricane Florence Victims

​Due to the recent hurricanes-Hurricane Harvey beginning August 23, 2017 and Hurricane Irma beginning September 4, 2017-Mississippi will follow federal extensions granted to taxpayers who reside in the counties designated as federally declared disaster areas.​

​​Notice 80-17-002: Relief for Victims of Hurricane Harvey and Irma​