Mississippi Income Taxes and MS State Tax Forms

Mississippi
"The Magnolia State"

Start Federal and Mississippi State Tax Returns

Start Mississippi State Tax Return Only

Where is my Mississippi State Tax Refund?

Where is my Federal Tax Refund?

How to file a Mississippi Tax Extension

How to file a Mississippi Tax Amendment

Prepare and efile Your Mississippi Tax Return

The efile.com tax software makes it easy for you to efile your state tax return and use the correct state tax forms. Prepare and efile your Mississippi state tax return (resident, nonresident, or part-year resident) and Federal tax return together or separately at efile.com. View the federal tax return filing requirements.

Mississippi Income Tax Filing Deadline

The regular deadline to file a Mississippi state income tax return is April 15.

Tax Deadline Date	Type of Income Tax Return	Filing Deadline / Due Date Description
April 15, 2013	2012 Mississippi State Tax Return	Due date for Mississippi State Income Tax Returns - income tax filing deadline
April 15, 2013	2012 Mississippi State Tax Extension	Due date for Mississippi extensions
October 15, 2013	2012 Mississippi State Tax Return	Last day to efile a 2012 Mississippi State Income Tax Return for tax extension filers and late efilers

View all state tax return filing deadlines.

Find federal income tax return filing deadlines.

Mississippi State Tax Forms that Can Be efiled

efile.com supports all of the forms that Mississippi allows to be efiled. You can efile any of the following Mississippi state tax forms:

Form/Schedule	Description	Can I efile this form?
Form 80-105	Resident Individual Income Tax Return	efile It efile It efile It
Form 80-205	Non-Resident or Part-Year Individual Income Tax Return
Form 80-160	Tax Credit for Income Tax Paid to One or More Other States
Form 80-300	Estimated Individual Income Tax
Form 80-315	Reforestation Tax Credit
Form 80-320	Interest or Underestimate of Individual Income Tax
Form 80-340	Affidavit In Support Of Reservation Indian Income Exclusion From Mississippi State Income Taxes
Form 71-661	Installment Agreement

Mississippi State Tax Forms that Cannot Be efiled

Form	Description
Form 89-350	Mississippi Employee's Withholding Exemption Certificate

MS Tax Extension

Extension Form	Mississippi Extension Instructions	How to File
Form 80-180	If you need more time to file your Mississippi return and you owe any tax payments, you may qualify for an automatic 6-month extension to file your MS state tax return if: you received an extension of time to file your federal income tax return (you will need to attach a copy of your federal extension form, Form 4868, with your MS state tax return when you file) OR you filed MS state extension Form 80-180, Six Month Extension Request. You must include your entire check or money order with either extension form by April 15. Your new MS state tax return deadline will be October 15. Otherwise, you will owe interest and penalty from April 15, to date of payment. The interest rate is 1 percent (1%) per month and the penalty rate is ½ of 1 percent (.5%) per month or part of a month from April 15, until the date the final payment is received. Late payment penalty will accrue to a maximum of 25 percent (25%). Late payment penalty and interest apply to any unpaid tax after April 15. The penalty imposed for failure to file a return is 5% per month not to exceed 25% in the aggregate. The penalty imposed for failure to file is based on the additional amount of tax due. Such failure to file a return penalty shall not be less than $100. If payment is not due, you do not need to file a form to get a MS state tax return extension. When you file your MS state return, do not include the MS state extension form or any other extension form to the return.	Work with a TaxPro goPRO

Extension Form

Mississippi Extension Instructions

How to File

Form 80-180

If you need more time to file your Mississippi return and you owe any tax payments, you may qualify for an automatic 6-month extension to file your MS state tax return if:

you received an extension of time to file your federal income tax return (you will need to attach a copy of your federal extension form, Form 4868, with your MS state tax return when you file) OR
you filed MS state extension Form 80-180, Six Month Extension Request.

You must include your entire check or money order with either extension form by April 15. Your new MS state tax return deadline will be October 15. Otherwise, you will owe interest and penalty from April 15, to date of payment. The interest rate is 1 percent (1%) per month and the penalty rate is ½ of 1 percent (.5%) per month or part of a month from April 15, until the date the final payment is received. Late payment penalty will accrue to a maximum of 25 percent (25%). Late payment penalty and interest apply to any unpaid tax after April 15.

The penalty imposed for failure to file a return is 5% per month not to exceed 25% in the aggregate. The penalty imposed for failure to file is based on the additional amount of tax due. Such failure to file a return penalty shall not be less than $100.

If payment is not due, you do not need to file a form to get a MS state tax return extension. When you file your MS state return, do not include the MS state extension form or any other extension form to the return.

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Important Reminder! If you are efiling a Mississippi tax extension you may need to efile a federal tax extension as well.

MS Tax Amendment

Amendment Form	Mississippi Amendment Instructions	How to File
Form 80-170	If you have already filed or efiled your state return and you need to make corrections, you can file an amended MS state return. To prepare an amended Mississippi tax return, simply fill out a new Form 80-170, Resident Amended Individual Tax Return (or Form 80-270, Non-Resident/Part-Year Amended Individual Tax Return), for the year you are amending. Include any information and schedules affected by the amended return. A separate return must be filed for each year you are amending. You cannot efile a MA amended return, so you will need to mail it to the address on the form. If a refund is due, the amended return must be filed within 3 years from the original due date of the return (includes extensions). It takes approximately 6 to 10 months to process an amended return before receiving your MS tax refund.	Work with a TaxPro goPRO

Amendment Form

Mississippi Amendment Instructions

How to File

Form 80-170

If you have already filed or efiled your state return and you need to make corrections, you can file an amended MS state return.

To prepare an amended Mississippi tax return, simply fill out a new Form 80-170, Resident Amended Individual Tax Return (or Form 80-270, Non-Resident/Part-Year Amended Individual Tax Return), for the year you are amending. Include any information and schedules affected by the amended return. A separate return must be filed for each year you are amending.

You cannot efile a MA amended return, so you will need to mail it to the address on the form.

If a refund is due, the amended return must be filed within 3 years from the original due date of the return (includes extensions). It takes approximately 6 to 10 months to process an amended return before receiving your MS tax refund.

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Important Reminder! If you are filing an Alabama tax amendment, you may need to file a federal tax amendment as well.

Past Year Forms: Tax Year 2011 Mississippi Tax Forms (Print, Fill Out, and Mail)
Form 80-105	Resident Individual Income Tax Return	Work with a TaxPro goPRO
Form 80-205	Non-Resident or Part-Year Individual Income Tax Return
Form 80-160	Tax Credit for Income Tax Paid to One or More Other States
Form 80-300	Estimated Individual Income Tax
Form 80-315	Reforestation Tax Credit
Form 80-320	Interest or Underestimate of Individual Income Tax
Form 80-340	Affidavit In Support Of Reservation Indian Income Exclusion From Mississippi State Income Taxes
Form 71-661	Installment Agreement

Where's My Refund? - Check Your Mississippi State Tax Refund Status

If you efiled your MS tax return, you should expect your refund to be issued within 14 business days. Contact your online tax preparer if your return was efiled more than 7 days ago Please allow an additional 15 days before you attempt any further communication with the Department of Revenue.

If you filed your return on paper, it may take 8-10 weeks from the date the return was received to be processed. After your return has been processed and accepted, you can contact the Mississippi Tax Commission for information about your state tax refund.

Check your Mississippi refund tax return status online.

MS efile Error Codes

If your Mississippi state return was rejected, you will receive an error reject code. If you prepared and efiled your return on efile.com, we will provide you with an explanation of how to correct the error on your return. You may then resubmit your state return at no additional charge until it is accepted by the state.

View a list of all Mississippi State efile Income Tax Return Error Reject Codes.

Mississippi Tax Facts

MS Income Tax:

Individual income is taxed across three tax brackets.

The tax brackets for single taxpayers are:

3% for the first $5,000 of taxable income
4% for incomes between $5,001 and $10,000
5% for incomes above $10,000

Married couples filing a combined return (for both spouses working, for example) can choose to have each spouse calculate his or her own tax liability separately, and then add the results.

MS Sales Tax:

Mississippi has a retail sales and use tax rate of 7%. Some jurisdictions collect additional economic development and tourism taxes.

More information on Mississippi Sales Tax

MS Sales Tax Holiday:

Mississippi has one annual sales tax holiday, which usually occur on the last weekend of July (midnight Friday through midnight Saturday). During these holidays, certain items are exempt from Mississippi sales tax. However, the MS consumer will only receive the tax exemption if a specific total spending limit is met.

Refer to the chart below for all Mississippi sales tax holidays for 2013. We will update this chart once the dates become available.

Sales Tax Holiday Dates	Sales Tax Holiday Items Included
July, 2013	Clothing & footwear: less than $100 Note: Items that don't qualify for the sales tax holiday include accessories (jewelry, wallets, handbags, backpacks, watches, backpacks, etc), items worn for recreational or athletic activity (cleats), school supplies, and computers.

Sales Tax Holiday Dates

Sales Tax Holiday Items Included

July, 2013

Clothing & footwear: less than $100

Note: Items that don't qualify for the sales tax holiday include accessories (jewelry, wallets, handbags, backpacks, watches, backpacks, etc), items worn for recreational or athletic activity (cleats), school supplies, and computers.

MS Personal Property Tax:

Taxable personal property is divided into 5 classes and is assessed at a percentage of its true value, for assessment purposes for ad valorem taxes:

Class I: Single-family owner-occupied, residential real property (10%)
Class II: All other real property (15%)
Class III: Personal property (15%)
Class IV: Public service property assessed by the county or state (30%)
Class V: Motor vehicles (30%)

Odd Tax Fact:

Mississippi's Head of Household filing status is dubbed "Head of Family".

MS State Tax Agency:

For more information, you can visit the website of The Mississippi Tax Commission.