 | Website | https://www.dor.ms.gov/ |
| Where’s My Refund | https://tap.dor.ms.gov/_/ | |
| Info for Preparers | https://www.dor.ms.gov/…/Preparers-Practitioners.aspx | |
| ERO Assistance | (601) 923-7700 | |
| Taxpayer Assistance | (601) 923-7700 |
Forms ● E-file Information ● General Tax Return Information ● Filing Status Information ● Residency Information ● Military ● Business ● Mailing Addresses ● Business Mailing Addresses ● Federal Links
Forms and Instructions
Electronic Filing Information
Electronic Filing Mandate – N/A
E-File Registration Requirements – Acceptance in the Mississippi e-file program is automatic with acceptance in the federal e-file program.
Tax Years That Can Be E-Filed – Current year and 2 prior years
State Only Return Requirements – The Mississippi e-file program:
- Supports federal/state (MeF) filing through the Federal/State Electronic Filing Program.
- Allows electronic filing of part-year and nonresident returns.
Amended Returns – Mississippi supports e-file for Amended Returns. To mark return Amended, from the main menu of the Mississippi return, select Personal Information > Other Categories > Filing an Amended Return.
Electronic Signatures – N/A
General Tax Return Information
Due Date – Individual Returns – April 15, or same as IRS
Extensions – Mississippi will allow you the same time to file your return as allowed by the IRS, including returns on extension. A copy of the Federal extension should be attached to the return when filed. An extension of time to file is NOT an extension of time to pay, so if any additional tax is due it must be remitted with Form 80-106 on or before the original due date of the return.
Driver’s License/Government Issued Photo Identification: Mississippi does not require this information to file the tax return.
Filing Status Information
Single status on Federal return will remain single on State. Married persons may file tax returns using one of the following three methods. Choose the method which results in the least amount of tax:
- Joint: A joint return is usually completed when only one spouse has income. Enter all income, deductions, and exemptions in column A (Taxpayer).
- Combined: A combined return is completed when both spouses have income. Enter one spouse’s income in column A (Taxpayer) and the other spouse’s income in column B (Spouse). The exemptions and deductions may be divided in any manner.
- Separate: Separate returns (two returns) are filed when each spouse completes a return. Each spouse reports income and deductions on a separate return. Both spouses must file returns even though one spouse may have little or no income. If one spouse elects to itemize deductions, both must itemize. If one spouse elects to use the standard deduction, both must use the standard deduction. Each spouse is entitled to only one-half of the total exemption authorized. Each spouse must list the other spouse on the return.
Residency Status Information for Mississippi Returns
Residents: Residents are individuals who maintain a place of abode in Mississippi, or who exercise the rights of citizenship in Mississippi by meeting the requirements as a voter, or who enjoy the benefits of homestead exemption. A legal resident remains a resident even if temporarily absent from the state. An individual remains a legal resident of Mississippi until citizenship rights are relinquished and a new legal residence is established.
Part-year resident: Part-year residents are individuals who move into or out of Mississippi during the year.
Nonresidents: Nonresidents are individuals whose domicile and place of abode is outside Mississippi.
Military Personnel/Military Spouses
Residents: Military personnel who enter the Armed Forces while a resident do not lose Mississippi residency status, even if the individual is absent from this state on military orders. Resident military personnel are subject to the same residency requirements as any other Mississippi resident.
Nonresidents: Nonresident military personnel who are stationed in Mississippi by military orders are not subject to Mississippi income tax on military income. However, non-military income earned in Mississippi by nonresident military personnel is subject to Mississippi income tax.
Military spouses: Under the Military Spouses Residency Relief Act, a military spouse’s state of residence does not change when moving to a new state to be with a service member stationed there if the residence or domicile is the same for the service member and spouse.
Business Return Electronic Filing Information
Business Electronic Filing Mandate – Pass-Through Entities that issue 100 or more K-1’s must e-file. Corporations, S Corporations and Partnerships with assets greater than $5,000,000 must e-file.
Business Return General Information
Due Dates for Mississippi Business Returns
Corporations – Due by the 15th day of the fourth month following the close of the corporation’s tax year.
S-Corporations – Due by the 15th day of the third month following the close of the s corporation’s tax year.
Partnerships – Due by the 15th day of the third month following the close of the partnership’s tax year.
Fiduciary & Estate – Due by the 15th day of the fourth month following the close of the entity’s tax year.
Business Extensions
Any extension granted is for time to file and does NOT extend time to pay.
Corporation – If no tax is due, Mississippi recognizes a valid federal extension. If a payment is needed file Form 83-180, Application for Automatic Six-Month Extension for Corporate Income and Franchise Tax Return, to request an automatic six-month extension. To access this form, from the main menu of the Mississippi return, select Extension Form (83-180). This form IS supported for e-file.
S Corporation – If no tax is due, Mississippi recognizes a valid federal extension. If a payment is needed file Form 83-180, Application for Automatic Six-Month Extension for Corporate Income and Franchise Tax Return, to request an automatic six-month extension. To access this form, from the main menu of the Mississippi return, select Extension Form (83-180). This form IS supported for e-file.
Partnership – If no tax is due, Mississippi recognizes a valid federal extension. If a payment is needed file Form 83-180, Application for Automatic Six-Month Extension for Corporate Income and Franchise Tax Return, to request an automatic six-month extension. To access this form, from the main menu of the Mississippi return, select Extension Form (83-180). This form IS supported for e-file.
Fiduciary – If the taxpayer will receive a refund or will not owe any additional tax, Mississippi will allow the taxpayer the same time to file their return as allowed by federal. However, if additional taxes are owed, the taxpayer must remit the tax due with Form 80-106, Individual / Fiduciary Income Tax Voucher on or before the due date of the return.
Amended Business Returns
Corporation – Corporation Income Tax filers should indicate that the return being filed is an Amended Return. To do this, from the main menu of the Mississippi return, select Heading Information > Type of Return > Amended Return. This return IS supported for e-file.
S-Corporation – S Corporation Income Tax filers should indicate that the return being filed is an Amended Return. To do this, from the main menu of the Mississippi return, select Heading Information > Type of Return > Amended Return. This return IS supported for e-file.
Partnership – Partnership Income Tax filers should indicate that the return being filed is an Amended Return. To do this, from the main menu of the Mississippi return, select Heading Information > Type of Return > Amended Return. This return is NOT supported for e-file.
Fiduciary – Fiduciary Income Tax filers should indicate that the return being filed is an Amended Return. To do this, from the main menu of the Mississippi return, select Heading Information > Amended Return. This return IS supported for e-file.
Mailing Addresses
Individual Income Tax Mailing Addresses
Business Mailing Addresses
Corporation/S-Corporation/Partnership/Fiduciary Tax Mailing Addresses
Federal Tax Links
Disclaimer
While Keystone Tax Solutions Pro strives to make the information and links contained on this page as timely and accurate as possible, Keystone Tax Solutions Pro makes no promise or guarantee about the timeliness, accuracy or completeness of the contents of this page. The information contained on this page is for general information and is not intended to be tax advice. The user is also encouraged to review the underlying state resources and publications.