Mississippi’s tax system is a simplified version of graduated tax rates. Income over certain modest thresholds is taxed at three different percentages, at least through the end of 2021. The tax increases by 1 percent for each of these income thresholds.
Governor Tate Reeves has indicated his intention to phase out the state’s income tax by 2030.
Who Must File Mississippi Income Taxes?
Single Mississippi residents must file a state tax return if they have gross income for the year of more than $8,300 plus $1,500 for each of their dependents. “Gross” means your income before you claim any deductions or tax breaks. The filing threshold increases to $16,600 plus $1,500 per dependent if you’re married and filing a joint return.
Read more: Gross Income vs. Federal Taxable Gross
Nonresidents and part-year residents who earn income in Mississippi must file a state tax return as well as residents of the state who earn their incomes elsewhere.
You don’t have to file a return if you’re Native American and you lived the entire year on your reservation, you earned all your income on the reservation and you’re an enrolled tribal member. But you do have to file Form 80-340 instead of a return. File a nonresident return if you earned income both on and off the reservation.
What Are the Forms to Use?
Form 80-105 is the Mississippi state tax return for residents. Nonresidents and part-year residents who earned income in Mississippi should file the Form 80-205 tax return.
You may need additional forms as well. File Form 80-108 if you want to itemize your deductions. Form 80-160 allows you to claim a credit if you paid taxes to another state for income earned there. You must still report this income to the state of Mississippi, but the credit will let you avoid paying taxes on it there too.
File Form 71-661 if you’re unable to pay your tax bill in full and want to request an installment agreement.
What Are the Tax Rates in Mississippi?
Mississippi taxes income at rates of 0 percent, 3 percent, 4 percent and 5 percent as of 2021. The thresholds break down like this:
- 0 percent on income up to $3,000
- 3 percent of income from $3,001 to $5,000
- 4 percent of income from $5,001 to $10,000
- 5 percent of income over $10,000
These rates apply only to tax year 2021, which is the return you’ll file in 2022. Governor Reeves’ plan to phase out the state’s income tax begins by eliminating the 3 percent rate in tax year 2022.
You don’t have to include Social Security income in your gross income. Mississippi doesn’t tax these benefits. Those who serve in the National Guard or reserve forces don't have to include up to $15,000 of salary received from these services. This includes payments made for active and inactive duty training and for emergency duty.
What Are the Filing Deadline and Extension Process?
Tax Day in Mississippi is normally April 15, but this date falling on a weekend moves the deadline to April 18, 2022. You must file your return and pay any taxes due by this date.
The state allows you to request an extension of time to file your return. Simply file Form 80-106 to submit payment for the tax you owe and check the box that says “extension payment.” This gives you until Oct. 17, 2022, to file your return. You don’t have to do anything if you don’t owe any tax on the return.
You can also submit a copy of your federal extension, Form 4868, when you file your Mississippi income tax return if you request and receive an extension of time to file your federal return with the IRS. Approval of your extension is automatic in this case.
What Are the Penalties for Late Filing and Underpayment of Taxes?
Mississippi imposes penalties if you file your return late without arranging for an extension of time and/or if you don’t pay the associated tax due in full by the initial tax filing due date. An extension of time to file doesn’t also extend the payment due date.
Mississippi’s late payment penalty is 0.5 percent (one half of a percent) per month of what you owe, up to a total of 25 percent. The late filing penalty is 5 percent of what you owe, up to a total of 25 percent, or $100, whichever is more. But no penalty will be charged for late filing if you don’t owe any tax on the return.
You can use Form 80-320 to calculate the late payment penalty you’ll owe.
Where Do I Mail/E-file My Mississippi Return?
Your only option for e-filing your state tax return is to use a tax preparer that’s approved by the Mississippi e-file Program. But this includes most online tax preparation sites.
Otherwise, Mississippi provides two addresses for submitting your tax return by U.S.P.S. mail, one for returns that are claiming a refund, and one for those that are not. The refund address is P.O. Box 23058, Jackson, MS 39225-3058. The nonrefund address is P.O. Box 23050, Jackson, MS 39225-3050.
How Do I Pay Taxes Due?
You always have the option of sending a paper check with your tax return if you snail-mail it to the state. Or you can set up an account with Mississippi’s Tax Access Point (TAP). There’s no fee for this service. You can go to www.ms.gov/dor/quickpay and make a payment by credit card or e-check, but you’ll have to pay a convenience fee in this case.
You can request an installment agreement for extra time to pay if you file Form 71-661, but your return has to be filed by the due date and you must have paid all taxes you owed for the past five years. You cannot have entered into another installment agreement in the past five years. The installment agreement allows you to pay what you owe in 12 monthly installments. You must owe at least $75 but not more than $3,000 to qualify.
Read more: Filing an Extension for Taxes
Where Can I Check My Mississippi Refund Status?
TAP also lets you check online for the status of any refund you’re expecting. Or you can call the state at (601) 923-7801. This line is available 24 hours. The state also provides another number for use from 8 a.m. through 5 p.m.: (601) 923-7700.
Mississippi asks that you wait at least 10 business days before calling about your refund if you e-filed, or 10 weeks if you’ve requested a paper check rather than direct deposit. And direct deposit is only available for e-filed returns.
Read more: How to Change the Way I Receive My Refund
What About State Taxes If You’re Self-employed?
Self-employed taxpayers should pay estimated tax, just as they do at the federal level, because they don’t have employers conveniently withholding taxes from their paychecks and transmitting the money to the government on their behalf. Mississippi requires estimated payments if you believe that you’ll owe at least $200 in state tax. Estimated tax payment due dates are April 15, June 15, Sept. 15 and Jan. 15 of the year following the tax year.
What About Mississippi State Taxes If You’re a Business?
Business tax returns must be sent to Mississippi’s Corporate and Franchise Board at P.O. Box 23191, Jackson, MS 39225-3050. TAP also accommodates corporate and franchise tax returns, as well as those for pass-through entities. You can pay excise taxes on the site as well, and handle employees’ withholding there.
Rates and dates in this article are correct as of publication. But check for any changes at the Kentucky Department of Revenue before you file.
- State of Mississippi Department of Revenue: Tax Rates, Exemptions & Deductions
- State of Mississippi Department of Revenue: E-Services
- State of Mississippi Department of Revenue: COVID-19
- State of Mississippi Department of Revenue: Mississippi Individual Income Tax Interest and Penalty Worksheet
- State of Mississippi Department of Revenue: Contact Information
- State of Mississippi Department of Revenue: Individual Income Tax FAQs
- State of Mississippi Department of Revenue: Individual Income Tax Forms
- Tax Foundation: Will Mississippi Be the Next State to Phase Out Its Income Tax?
- State of Mississippi Department of Revenue: Mississippi e-File Program for Individuals
Beverly Bird has been writing professionally for over 30 years. She is also a paralegal, specializing in areas of personal finance, bankruptcy and estate law. She writes as the tax expert for The Balance.