does mississippi have an income tax

ms. 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.

Mississippi Income Taxes and MS State Tax Forms

"Mississippi Income Taxes and MS State Tax Forms Share More Pages1 2Related Topics state taxes 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 for

Tax Deadline Date Type of Income Tax Return Filing Deadline / Due Date Description April 17, 20182017 Mississippi State Tax Return Due date for Mississippi State Income Tax Returns - income tax filing deadline April 17, 20182017 Mississippi State Tax Extension Due date for Mississippi extensions October 15, 2018

2017 Mississippi State Tax Return Last day to efile a 2017 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.

e Tax Most state governments in the United States collect a state income tax on all income earned within the state, which is different from and must be filed separately from the federal income tax. While most states use a marginal bracketed income tax system similar to the federal income tax, every state has a completely unique income tax code.

Tax-Rates.org - Income Tax Rates By State

State Tax Maps: Income Taxes | Sales Taxes | Property Taxes | Corporate Taxes | Excise Taxes Tax-Rates.org - Income Tax Rates By State Want to estimate your taxes?

Try our new state & federal Income Tax Calculator!Hover over any state for overview; click the map or state list for details LEGEND Lowest Tax Highest Tax No State Tax Compare by: Lowest Bracket Average Tax Bracket Highest Bracket Map :: State Income Taxes Compared by average income tax bracket Compare relative tax rates across the U. S. based on the lowest, average, or highest tax brackets.

Hover over any state for tax rates, and click for more detailed information. Scroll down for a list of income tax rates by state. Quick State List Sortable State List Federal Income Tax - Minimum Bracket 10%, Maximum Bracket 39.6%.

Applicable in addition to all state taxes. Lowest and Highest Income Tax Rates By State Click State For Details [1]Alabama2% - 5%Alaska No Income Tax Arizona2.59% - 4.54%Arkansas0.9% - 6.9%California1% - 13.3%Colorado4.63%Connecticut3% - 6.99%Delaware2.2% - 6.6%District of Columbia4% - 8.95%Florida No Income Tax Georgia1% - 6%Hawaii1.4% - 8.25%Idaho1.6% - 7.4%Illinois3.75%Indiana3.3%Iowa0.36% - 8.98%Kansas2.9% - 5.2%Kentucky2% - 6%Louisiana2% - 6%Maine5.8% - 7.15%Maryland2% - 5.75%Massachusetts5.1%Michigan4.25%Minnesota5.35% - 9.85%Mississippi3% - 5%Missouri1.5% - 6%Montana1% - 6.9%Nebraska2.46% - 6.84%Nevada No Income Tax New Hampshire5%New Jersey1.4% - 8.97%New Mexico1.7% - 4.9%New York4% - 8.82%North Carolina5.75%North Dakota1.1% - 2.9%Ohio0.5% - 5%Oklahoma0.5% - 5%Oregon5% - 9.9%Pennsylvania3.07%Rhode Island3.75% - 5.99%South Carolina0% - 7%South Dakota No Income Tax Tennessee5%Texas No Income Tax Utah5%Vermont3.55% - 8.95%Virginia2% - 5.75%Washington No Income Tax West Virginia3% - 6.5%Wisconsin4% - 7.65%Wyoming No Incom

Choose any state from the list above for detailed state income tax information including 2018 income tax tables, state tax deductions, and state-specific income tax calculators. Many state pages also provide direct links to selected income tax return forms and other resources.

If you want to compare all of the state tax rates on one page, visit the list of state income taxes. For info on 2011 federal income tax and federal tax refunds, visit the federal income tax and federal tax refund pages. Note: The average income tax is calculated by taking the statistical average of all the state's marginal income tax brackets.

Before official 2018 tax brackets are released, estimated tax brackets are based on the previous year's brackets. How can we improve this page? We value your comments and suggestions! Send Instant Feedback About This Page Promo

The amount withheld is non-refundable to the taxpayer. Section 27-7-901 of the Mississippi Code provides that the amount of winnings reported on W2G, 1099 or other informational return from Mississippi casinos are not included in Mississippi income and no income tax credit is allowed for the amount of withholding.

Individual Income Tax FAQs

"The following is intended to provide general information concerning a frequently asked question about taxes administered by the Mississippi Department of Revenue (DOR.) It is an informal interpretation of the tax law and is not intended to serve as a rule, regulation, declaratory opinion, or letter ruling.

Legislation, regulations, court decisions, notices and announcements could affect the accuracy of this information. Please refer to the Mississippi Code Annotated and the Mississippi Administrative Code for the most current version of the law and administrative procedures.

Online access to your tax account is available through TAP. What is a catastrophe savings account? Can I make catastrophe savings contributions to an existing savings account or money market account that contains funds held for a separate purpose? How many catastrophe savings accounts can I have? What can the money in a catastrophe savings account be used for? What is a Catastrophic Event? Why do I want a catastrophe savings account? Will it help with my taxes?

Is my catastrophe savings account subject to attachment, levy, garnishment, or legal process in Mississippi? How much money can I put into my catastrophe savings account? Can deductible contributions be made to the catastrophe savings over multiple years? Can my spouse and I both establish a catastrophe savings account and receive more than once deduction? Is there a penalty if I use the money in my catastrophe savings account for something other than qualified catastrophe expenses?

Can I make contributions to a catastrophe savings account to cover damages to a second home? What if I put too much money into my catastrophe savings account? Can I transfer money from my regular savings account into a catastrophe savings account? What records do I need to keep regarding withdrawals from my catastrophe savings account to pay for qualified catastrophe expenses?

If I withdraw money from my catastrophe savings account to cover repair costs of my home, can I replenish the account and receive another deduction? Is the interest earned on the account taxable for Mississippi income tax purposes? How are the distributions reported?

Does the financial institution issue a 1099 showing the distributions? What happens when a taxpayer moves to a different residence or out of state? Are they required to take out the money in the catastrophe savings account and therefore have to report it as income? Or are they allowed to keep the savings account and only report the income to MS when they actually withdraw the money?

What if they moved from Mississippi to Alabama where both states have the ability to have a catastrophe savings account, does that matter? Where is my refund? How long will it take to get my refund? How do I get another refund check if mine is lost? How do I report Gambling Winnings? My refund check is dated more than a year ago, what should I do?

Can I get my refund by direct deposit to my checking or savings account? I selected direct deposit and my bank account has been closed.

What do I need to do to get my refund? I am getting a refund this year, but I will not be able to file by the due date. Will I have to pay a penalty or interest? How many years can I go back and file for a refund? How do I file an income tax return and request a refund for a decedent? Can I obtain a refund for taxes withheld from gambling winnings in Mississippi? As the survivor or representative of deceased taxpayer, how do I cash a refund check?

I received a notice that my refund was taken to offset another debt. Why? Why did you take my federal refund? Can I file a prior year return or an amended return electronically? Do I have to file a Mississippi return? When should I file my return? Where do I send my Mississippi state income tax return? Am I considered to have filed on time if my return is postmarked by the due date?

If I am unable to file my return by the due date, can I get an extension? If I am moving in two weeks, what address should I put on my tax form? What should I do if I moved after filing my return? I am a nonresident. What form do I need? Why do I have to report total income on my non-resident or part-year return?

How should my income be reported to Mississippi if I am a resident of another state but I work in Mississippi and other states?

I was a part-year Mississippi resident. What form do I need? I am a Mississippi resident who earns income in another state and pays income tax to the other state. How must I report my income to Mississippi? What are the reporting requirements as the result of an IRS audit?

If I file a joint tax return and both husband and wife have income can I use column B? How do we file a tax return when one spouse is a resident of Mississippi and the other is not? How do I file my tax return if my spouse died? What are the requirements for filing and paying estimated tax? When are estimated tax payments due? I live and work on a reservation. Do I have to file a Mississippi return?

When should I file an Affidavit In Support of Reservation Indian Income Exclusion from Mississippi State Income Taxes Form 80-340? I am an enrolled tribal member living on a Reservation and have both reservation income and income earned off the reservation? I am an enrolled tribal member that lives and works on a Reservation and my only taxable income is in the form of dividends or interest earned off of the Reservation.

Do I need to file an income tax return? I am an enrolled tribal member and receive a distribution from the tribal casino operations whether or not I live on the Reservation.

Is this income taxable? How can I receive my withholding back where I live and work on the reservation and Mississippi withholding was withheld from my earnings?

What is Head of Family? If I am married but separated do I qualify for head of family? The IRS is allowing preparers to apply for an alternative identification number that is used instead of a social security number. On a Mississippi return, can a preparer use this number? I serve in the United States military. What income is taxable to Mississippi?

Does Mississippi exempt any portion of military pay? I am in the military and I am temporarily stationed in Mississippi. My spouse and I are not Mississippi residents. My spouse earned wages working in Mississippi. Is my spouse required to file a Mississippi return and pay Mississippi taxes on that income? I am in the military and stationed outside Mississippi. I am a Mississippi resident. My spouse, who is also from Mississippi, is living with me.

My spouse is not in the military but is earning income outside Mississippi. Is my spouse still considered a Mississippi resident? Is my spouse still required to pay taxes to Mississippi on income earned outside Mississippi? What should I do if I have already filed my return but I receive additional tax information such as Form W2 or Form 1099?

How do I amend my return? I filed an amended return. How long does it take to get the refund? Is retirement income taxable?

Is Social Security taxable in Mississippi? At what rate does Mississippi tax my income? Is unemployment taxable? I am claimed as a dependent on my parent or guardian’s income tax return. Does Mississippi allow me the personal exemption allowance? I itemized deductions on my federal return. What amount do I use on my Mississippi return? What deductions are not allowed on Mississippi itemized deduction Schedule A?

If I itemize my deductions, can I deduct my auto registration and ad valorem tax? Does Mississippi recognize common law marriages? Does Mississippi recognize same-sex marriage? How does Mississippi treat Net Operating Loss (NOL)? What is the Mississippi tax treatment of long-term capital gains? What is the Mississippi tax treatment of long-term capital losses?

Is the scholarship I am receiving taxable? Does Mississippi follow the Internal Revenue Code for Qualified Tuition Programs? Can I deduct child care expenses on my Mississippi income tax return? Does Mississippi have an Individual child care tax credit? Can I deduct mileage as a business expense? What is the penalty and interest for late payment? I am unable to pay the tax owed by the due date.

Can I get a payment plan? What is a 1099-G and why did you send it to me? How can I obtain copies of returns I filed? What identifying information is needed when I write in with a question on my state income tax return?

Where can I obtain blank tax forms for prior years? My employer didn’t send me a W-2 form. What should I do? My employer went out of business/or will not give me a W-2 form. What can I do? What should I do if my Form W-2 is incorrect? What is MPACT? How can I report someone who used my child/children's Social Security Number and claimed them on their return without my permission?

Are tips/gratuity subject to Mississippi income and withholding? What are my payment options? What is a catastrophe savings account?

A catastrophe savings account is a tax advantaged regular savings account or money market account established by a Mississippi resident after January 1, 2015, at a financial institution to help pay the insurance deductible, to help pay expenses not covered by the insurance policy after the deductible is paid and to help pay self-insured losses for the taxpayer’s legal residence under an insurance policy that covers hurricane, flood, windstorm, or other catastrophic event damage on the taxpayer’s legal residence.

In order to qualify as a catastrophe savings account, the account must be labeled as a ""Catastrophe savings account”. Back to top Can I make catastrophe savings contributions to an existing savings account or money market account that contains funds held for a separate purpose?

No, a catastrophe savings account must be segregated into a new, separate savings or money market account and be labeled as a ""Catastrophe Savings Account"". You must designate all monies in this account for this purpose. Back to top How many catastrophe savings accounts can I have?

A Mississippi income taxpayer may establish only one catastrophe savings account for the taxpayer’s legal residence and shall specify that the purpose of the account is to cover the aggregate amount of insurance policy deductibles and other uninsured portions of risks of loss from a hurricane, flood, windstorm or other catastrophic event.

Back to top What can the money in a catastrophe savings account be used for? The money in a catastrophe savings account may be used:· To pay an insurance deductible under an insurance policy that covers hurricane, flood, windstorm or other catastrophic event damage on the taxpayer's legal residence in Mississippi.· To pay for catastrophic event damage to the taxpayer's legal residence in Mississippi that is not covered by the insurance policy on the taxpayer's legal residence for such damage after the deductible under such policy has been paid.· To pay self-insured losses for the taxpayer's legal residence from a hurricane, flood, windstorm, or other catastrophic event.

Back to top What is a Catastrophic Event? ""Catastrophic Event"" means windstorms, cyclones, earthquakes, hurricanes, ice storms, tornadoes, high winds, flood, hail and force majeure.

The term ""Catastrophic Event"" also includes any event or occurrence for which a Presidential declaration of disaster, or declaration of disaster by the Governor, is issued.

Back to top Why do I want a catastrophe savings account? Will it help with my taxes? · The money will be available to pay for the above described deductibles or damage from a catastrophic event.· The contributions and interest earned from a catastrophe savings account are excluded from Mississippi taxable gross income as long as the contributions are not in excess of the limitations established by law.· Distributions to pay for qualified catastrophe expenses are excluded from Mississippi taxable income.

Back to top Is my catastrophe savings account subject to attachment, levy, garnishment, or legal process in Mississippi? No, a Catastrophe savings account is not subject to attachment, levy, garnishment, or legal process in Mississippi, provided that no funds in an account are derived from or the result of a fraudulent conveyance making contributions to the account.

Back to top How much money can I put into my catastrophe savings account? If a qualified insurance deductible is less than or equal to $1,000, then the total amount that may be contributed to a catastrophe savings account cannot be more than $2,000. If a qualified insurance deductible is greater than $1,000, then the total amount that may be contributed to a catastrophe savings account will be $15,000 or twice the amount of the deductible, whichever is less.

Example 1 - Bob has a $10,000 deductible; he can contribute $15,000 to his catastrophe savings account. Example 2 - Mary has a $6,000 deductible; she can contribute $12,000 to her catastrophe savings account.

In the case of a self-insured individual who chooses not to obtain insurance on his or her legal residence, then the total amount that may be contributed to a catastrophe savings account will be the lesser of $350,000 or the value of the taxpayer’s legal residence. Example 3 - Jim self-insures his legal residence which is valued at $200,000; he may contribute up to $200,000 to his catastrophe savings account.

Example 4 - Donna self-insures her legal residence which is valued at $500,000; she may contribute up to $350,000 to her catastrophe savings account.

Back to top Can deductible contributions be made to the catastrophe savings over multiple years? Yes, contributions to a catastrophe savings account can be made over multiple years until the maximum limitation amount has been met. As long as taxpayers are making contributions to a catastrophe savings account, a deduction to Mississippi gross income is allowed. Back to top Can my spouse and I both establish a catastrophe savings account and receive more than once deduction?

No, the deduction is limited to a taxpayer’s legal residence in Mississippi, and married taxpayers filing jointly are only entitled to one deduction. Back to top Is there a penalty if I use the money in my catastrophe savings account for something other than qualified catastrophe expenses?

Yes, if a distribution taken from the catastrophe savings account exceeds the qualified distribution expenses during the taxable year, then an additional two and one-half percent (2-1/2%) tax is due on the excess distributions. The excess distributions are also reported as Mississippi taxable income. This additional tax does not apply if either of the following apply:1.

The taxpayer no longer owns a legal residence that qualifies for homestead exemption under Miss. Code Ann. §27-33-1 et seq. ; or2. The distribution from a catastrophe savings account is made on or after the date on which the taxpayers attains the age of seventy (70) years.

Back to top Can I make contributions to a catastrophe savings account to cover damages to a second home? No, a catastrophe savings account is only established for a taxpayer’s legal residence in Mississippi.

Back to top What if I put too much money into my catastrophe savings account? If a taxpayer contributes in excess of the limits provided by law, the taxpayer shall withdraw the amount of the excess contributions and include that amount in the Mississippi taxable gross income in the year of withdrawal. Back to top Can I transfer money from my regular savings account into a catastrophe savings account?

Yes, funds contributed to the catastrophe savings account can come from any source. Back to top What records do I need to keep regarding withdrawals from my catastrophe savings account to pay for qualified catastrophe expenses? Taxpayers should maintain receipts for the qualified expenses paid from the distributions made from a catastrophe savings account.

Receipts should be provided to the Department of Revenue upon request. Back to top If I withdraw money from my catastrophe savings account to cover repair costs of my home, can I replenish the account and receive another deduction? Yes, if a distribution is made to cover repairs made as a result of a catastrophic event, then contributions can be made up to the limit established by law. These contributions can be excluded from Mississippi taxable income. Example 1 – Tim established a catastrophe savings account in 2015 making contributions of $2,000.

Tim reached his contribution limit. In 2016 his house is damaged in a tornado and the county in which he lives has been declared a disaster by the Governor of Mississippi. Tim uses all of his $2,000 to cover his insurance deductible. In 2017, Tim makes contributions to his catastrophe savings account of $1,000.

On his 2017 Mississippi return, Tim is able to exclude the $1,000 contribution he made. Exa mple 2 – Bob established a catastrophe savings account in 2016 making contributions of $2,000 which is his contribution limit.

In 2016, his house is damaged in a flood and the county is declared a disaster by the Governor of Mississippi. Bob uses all of his $2,000 to cover his insurance deductible. Bob then decides to contribute $1,000 to his catastrophe savings account to replenish what he took out in 2016.

Bob is still limited to $2,000 for his exclusion from Mississippi taxable income. Back to top Is the interest earned on the account taxable for Mississippi income tax purposes? No, the interest earned on the catastrophe savings account is excluded from Mississippi gross income. Back to top How are the distributions reported? Does the financial institution issue a 1099 showing the distributions? A catastrophe savings account is regular savings account or money market account that the taxpayer must specify as a catastrophe savings account when opening the account.

The only 1099 issued on this account will be for the interest earned on the account. This interest is excluded from Mississippi gross income.

Back to top What happens when a taxpayer moves to a different residence or out of state? Are they required to take out the money in the catastrophe savings account and therefore have to report it as income? Or are they allowed to keep the savings account and only report the income to MS when they actually withdraw the money? · If a new home is purchased in Mississippi and the deductible does not change, nothing needs to be done. The account would remain in effect. If the deductible changes, it would depend on if the deductible increased or decreased.

If the deductible increases the taxpayer may be able to contribute additional funds to the account and deduct the contribution. If the deductible decreases, then a distribution must be taken to reduce the amount in the account and reported as taxable income to Mississippi in the year the funds are withdrawn.· If the home is self-insured, it will depend on the fair market value (“FMV”) of the new home. If the FMV of the new home is greater than the original home, then additional contributions up to the lesser of the FMV of the new home or $350,000 may be taken.

If the FMV of the new home is less than the FMV of the prior home or $350,000, then a distribution must be taken to reduce the value of the account and reported as taxable income to Mississippi in the year the funds are withdrawn.· If the home is sold and the taxpayer moves out of state, the funds in the account would have not been used for the intended purpose (provide reimbursement for deductible amounts and other uninsured portions of risks of loss to owners of residential property from a windstorm) and the funds would need to be withdrawn from the account and reported as taxable income to Mississippi in the year the funds are withdrawn.

Back to top What if they moved from Mississippi to Alabama where both states have the ability to have a catastrophe savings account, does that matter?

No, if the taxpayer moves to a state that also has a catastrophe savings account, they would still need to withdraw the funds from the Mississippi catastrophe savings account and report it as taxable income to Mississippi in the year the funds are withdrawn. Then a new catastrophe savings account can be established in Alabama based on that state’s statute and take the deduction per Alabama requirements. Back to top Where is my refund? A few common reasons you may not have received your refund: An incorrect or incomplete mailing address was on your return.

Your refund is being held because of a prior year tax liability. Examples: Income Tax, Sales Tax, Withholding Tax, etc.

Also, if you owe for child support, unemployment, student loans, etc. You have filed for Bankruptcy Randomly selected for review. If additional information is needed, then you will be contacted by mail. Insufficient time has been allowed for processing the return The return has not been received A W-2 is needed to verify Mississippi withholding. You may call the automated refund line at 601-923-7801 or check online here. Please be aware that neither the online system nor the automated refund line will have the status of your return until the return has completed processing and your refund is ready to be issued.

Back to top How long will it take to get my refund? Electronic return filers please allow ten business days before calling about your refund. All other returns which are filed early are processed before and usually more quickly than returns filed closer to the due date.

Ordinarily, within ten weeks after we receive your completed return, we will mail your refund check. Therefore, allow at least ten weeks for your refund to arrive before contacting us. Back to top How do I get another refund check if mine is lost?

You should request a tracer from the Department of Revenue in writing. Mail your request to: Individual Income Tax Division PO Box 1033 Jackson, MS 39215-1033Include name, address, social security number, contact number, and detailed explanation. Please allow 8-10 weeks to process the request. Back to top How do I report Gambling Winnings? Gambling winnings reported on a W2G, 1099, or other informational return from Mississippi casinos are subject to a three percent (3%) non-refundable income tax. The casinos withhold the tax at the time of payout.

The amount withheld is non-refundable to the taxpayer. Section 27-7-901 of the Mississippi Code provides that the amount of winnings reported on W2G, 1099 or other informational return from Mississippi casinos are not included in Mississippi income and no income tax credit is allowed for the amount of withholding.

A non-resident taxpayer with only Mississippi gambling winnings and/or losses should not file a Mississippi tax return. The document provided by the casino is considered the income tax return for this type of Mississippi income and therefore is proof that the tax was paid to Mississippi. Back to top My refund check is dated more than a year ago, what should I do? Because the refund check was issued more than 12 months ago, it is now in the possession of the Division of Unclaimed Property at the State Treasury.

You may file a claim with the Treasury to obtain your refund at: Office of the State Treasurer Division of Unclaimed Property PO Box 138Jackson, MS 39205 (601) 359-3534Back to top Can I get my refund by direct deposit to my checking or savings account? Yes, direct deposit is a quick and convenient method to receive your Mississippi income tax refund. Direct deposit is available only if you file electronically. The Department of Revenue will deposit your refund in your checking or savings account.

Back to top I selected direct deposit and my bank account has been closed. What do I need to do to get my refund? You don't need to do anything. If you had requested to have your refund deposited directly into your bank account and your account has been closed, the refund will be returned to us.

We will issue a paper check and mail it to the address we have on our system. This will delay your refund by several weeks.

Back to top I am getting a refund this year, but I will not be able to file by the due date. Will I have to pay a penalty or interest? Late file penalties are only assessed on the deficiency or delinquency of tax due. If you are getting a refund, there is no deficiency or delinquency of tax due.

You are encouraged to file your return as close to the due date as possible. Back to top How many years can I go back and file for a refund? You have 3 years from the due date of the original tax return to file for a refund. Back to top How do I file an income tax return and request a refund for a decedent?

Complete an income tax return Form 80-105 Resident Return or Form 80-205 Non-Resident / Part-Year Return. Attach the following required documents to the return: Completed federal Form 1310Copy of Death Certificate If requestor is a personal representative, verification of appointment. Back to top Can I obtain a refund for taxes withheld from gambling winnings in Mississippi?

No. Taxes withheld by Mississippi casinos as a result of gambling winnings are not refundable in Mississippi. Mississippi residents are not required to report Mississippi gambling winnings as income on their state return.

Out-of-state residents are not required to file a return if the only income earned in Mississippi was Mississippi gambling winnings. Back to top As the survivor or representative of deceased taxpayer, how do I cash a refund check? In order to cash a refund of a decedent, the following documents are required: Refund check payable to descendent Affidavit of heirship Form 80-605 (The form may be obtained from the Mississippi Department of Revenue). If a refund of less than $500.00 is requested on the decedents return, a refund may be paid, without the necessity of administration.

Back to top I received a notice that my refund was taken to offset another debt. Why? Before the Department of Revenue issues a refund, we are required to check for any outstanding debt that you may have with the agencies for which we have received notification.

If any such debt is found, the amount you owe may be deducted from your refund. Examples of this type of indebtedness would be back child support, owing a university for a student loan, and unemployment, etc.

If you disagree with the amount, you should contact the agency that is due the outstanding debt. Back to top Why did you take my federal refund? The Department of Revenue participates in a federal offset program once an individual tax liability has reached final status. The federal program will hold federal refunds for the state tax liability and remit the refund to the Department of Revenue to apply to the taxpayer’s liability.

All taxpayers are notified of the Department of Revenues participation in this program when the taxpayer is issued a Notice of Intent to Offset. Back to top Can I file a prior year return or an amended return electronically? No, prior year returns and amended returns must be submitted on paper forms.

Back to top Do I have to file a Mississippi return? If you are a Mississippi resident or have Mississippi income and the income exceeds the allowable deductions and exemptions, you are required to file a return. If you are not required to file a Mississippi return, but you received a W-2 form stating you had Mississippi tax withheld, you must file a Mississippi return to get a refund of your Mississippi withholding.

Back to top When should I file my return? Calendar year taxpayers must file no later than April 15th. Fiscal year filers must file no later than the 15th day of the fourth month following the close of their taxable year.

If the due date falls on a weekend, then the due date is the next business day. Back to top Where do I send my Mississippi state income tax return? For Income Tax Refunds: P. O. Box 23058, Jackson, MS 39225For all other Income Tax Returns: P. O.

Box 23050, Jackson, MS 39225Back to top Am I considered to have filed on time if my return is postmarked by the due date? Yes, your return is considered to be filed timely if the postmark is by the filing due date. Back to top If I am unable to file my return by the due date, can I get an extension?

If you receive an extension of time to file your federal income tax return, you are automatically allowed an extension of time to file your Mississippi income tax return. You will need to attach a copy of your federal extension (federal Form 4868 or 2688) with your Mississippi income tax return when you file.

An extension of time to file does not extend the time to pay any tax due. To avoid interest and penalty charges, you should pay your tax by the April 15th due date. Back to top If I am moving in two weeks, what address should I put on my tax form? You should put the address where you want the refund mailed.

Back to top What should I do if I moved after filing my return? If you move after filing your Mississippi income tax return, you will need to notify the Department of Revenue of your new address by letter to: Individual Income Tax Division PO Box 1033Jackson, MS 39215-1033Include name, correct address, social security number, contact number, and detailed explanation.

The U. S. Postal Service generally does not forward refund checks. Back to top I am a nonresident. What form do I need? You will need to file a Non-Resident or Part-Year Resident Individual Income Tax Return Form 80-205 .

Back to top Why do I have to report total income on my non-resident or part-year return? Total income is reported in order to prorate exemptions and deductions a taxpayer is allowed. Back to top How should my income be reported to Mississippi if I am a resident of another state but I work in Mississippi and other states? You must include all income on your Mississippi non-resident retu

rn. If you perform services partly in and partly out of the state, only the wages you are paid for the services performed in Mississippi are subject to Mississippi income tax. The W-2 forms issued to you from your employer (s) should indicate the state in which the wages were paid, along with the wages you earned in that state.

Back to top I was a part-year Mississippi resident. What form do I need? Taxpayers who were part-year Mississippi residents file Form 80-205 , Non-Resident or Part-Year Resident Income Tax Return.

Back to top I am a Mississippi resident who earns income in another state and pays income tax to the other state. How must I report my income to Mississi

ppi? If you are a Mississippi resident and earn income from another state, you must include all income on your Resident form. You may be entitled to claim a credit against your Mississippi tax liability for the income taxes paid to the other state. You must include a copy of the other state's return to receive that credit. Please note, credit for taxes paid to other states is the other state's actual tax liability, not the other state's withholding.

Back to top What are the reporting requirements as the result of an IRS audit? When there is an IRS change, the taxpayer has 30 days to report the change to the Department of Revenue without penalties on a Resident Return Form 80-105 or Non-Resident / Part-Year Return Form 80-205 and checking the amended box.

A complete copy of the federal change must be included with the amended return. If the taxpayer fails to notify the Department of Revenue of the change, the Department of Revenue has three years from the date the IRS disposes of the tax liability in question to issue an assessment. Also, the taxpayer has three years from the date the IRS disposes of the change to request a refund.

Penalties and interest will be due along with the additional tax. Back to top If I file a joint tax return and both husband and wife have income can I use column B? Married individuals who elect to file a combined return (both spouses having earned income) should separate incomes using column A for taxpayer and column B for spouse.

Back to top How do we file a tax return when one spouse is a resident of Mississippi and the other is not?

You must file a Mississippi Non-Resident / Part-Year Return Form 80-205 . The resident spouse will report all income earned in both the Mississippi income only column and the income from all sources column. The spouse that is not a resident will report any income earned in Mississippi in the Mississippi income column only, but will declare his or her total income for purposes of prorating the income and deductions.

Back to top How do I file my tax return if my spouse died? A final income tax return must be filed by the due date for a taxpayer who died in the taxable year.

As the surviving spouse, you should file as married spouse died. Any income received for your deceased spouse in the year after his/her death and for any succeeding taxable years until the estate is completed, must be reported each year on Mississippi Fiduciary Income Tax Return Form 81-110 .

Back to top What are the requirements for filing and paying estimated tax? You can make estimate payments online through TAP!Every individual taxpayer who does not have at least eighty percent (80%) of his/her annual tax liability prepaid through withholding must make estimated tax payments if his/her annual tax liability exceeds two hundred dollars ($200).

Estimated tax payments must not be less than 80% of the annual income tax liability. Any taxpayer who fails to file the estimated tax voucher Form 80-106 with payment within the time prescribed or underestimates the required amount shall be liable for interest of 7/10% per month on underpayment of tax from the date payment is due until paid.

Back to top When are estimated tax payments due? April 15th, June 15th, September 15th, and January 15th. Back to top I live and work on a reservation. Do I have to file a Mississippi return? You do not need to file a Mississippi Income Tax return if you lived the entire year on the reservation, all of your income was earned on the reservation, and you are an enrolled member.

Back to top When should I file an Affidavit In Support of Reservation Indian Income Exclusion from Mississippi State Income Taxes Form 80-340? An Affidavit In Support of Reservation Indian Income Exclusion from Mississippi State Income Taxes Form 80-340 must be filed with any income tax return including exempt reservation income.

Back to top I am an enrolled tribal member living on a Reservation and have both reservation income and income earned off the reservation? You should not report the taxable income on a resident return and take full advantage of exemptions and deductions.

Instead, you should report the taxable income on a Mississippi Non-Resident / Part-Year Return Form 80-205 and prorate by total income. Back to top I am an enrolled tribal member that lives and works on a Reservation and my only taxable income is in the form of dividends or interest earned off of the Reservation.

Do I need to file an income tax return? You do not need to file a Mississippi Income Tax return. Back to top I am an enrolled tribal member and receive a distribution from the tribal casino operations whether or not I live on the Reservation.

Is this income taxable? If you reside on the Reservation the income is not taxable but the income is taxable if you reside off the Reservation. Back to top How can I receive my withholding back where I live and work on the reservation and Mississippi withholding was withheld from my earnings?

You must file a Mississippi Resident Form 80-105, attach W2, and Mississippi Affidavit In Support Of Reservation Indian Income Tax Exclusion Form Mississippi State Income Taxes Form 80-340 .

Back to top What is Head of Family? An Individual that is a taxpayer who is single and maintains a household which constitutes the principle place of abode for himself/herself and have one or more dependents living in the home. Back to top If I am married but separated do I qualify for head of family? A married individual must live apart from his/her spouse for the entire year and have one or more dependents living in the home for the entire year to qualify as head of family.

Back to top The IRS is allowing preparers to apply for an alternative identification number that is used instead of a social security number. On a Mississippi return, can a preparer use this number? Yes, if the preparer sends us a copy of the IRS Application for Preparer Tax Identification Number (IRS for W-7P) and a copy of the approved IRS notice with the assigned tax identification number.

They can still use the federal identification number of their firm or their social security number. Back to top I serve in the United States military. What income is taxable to Mississippi? Military pay is subject to income tax to the state that is your home of record. If you entered the military in Mississippi, you are presumed to be a resident of Mississippi unless you change that designation.

Back to top Does Mississippi exempt any portion of military pay? Yes, income paid to a member of the armed forces as additional compensation for hazardous duty pay in a combat zone (designated by the President) is exempt from Mississippi Income Tax. The first $15,000 of salary received by those serving in the National Guard or reserve forces is excluded from income. Compensation which qualifies for exclusion includes payment received for inactive duty training (monthly or special drills or meetings,) active duty training (summer camps, special schools, cruises,) and for state active duty (emergency duty.) Back to top I am in the military and I am temporarily stationed in Mississippi. My spouse and I are not Mississippi residents. My spouse earned wages working in Mississippi. Is my spouse required to file a Mississippi return and pay Mississippi taxes on that income?

Yes, if your spouse has Mississippi wages your spouse is required to file a nonresident tax return and pay taxes on the income earned in Mississippi, unless your spouse qualifies for the Military Spouses Residency Relief Act.

No. Taxes withheld by Mississippi casinos as a result of gambling winnings are not refundable in Mississippi. Mississippi residents are not required to report Mississippi gambling winnings as income on their state return.

Individual Income Tax FAQs

"The following is intended to provide general information concerning a frequently asked question about taxes administered by the Mississippi Department of Revenue (DOR.) It is an informal interpretation of the tax law and is not intended to serve as a rule, regulation, declaratory opinion, or letter ruling.

Legislation, regulations, court decisions, notices and announcements could affect the accuracy of this information. Please refer to the Mississippi Code Annotated and the Mississippi Administrative Code for the most current version of the law and administrative procedures.

Online access to your tax account is available through TAP. What is a catastrophe savings account? Can I make catastrophe savings contributions to an existing savings account or money market account that contains funds held for a separate purpose? How many catastrophe savings accounts can I have? What can the money in a catastrophe savings account be used for? What is a Catastrophic Event? Why do I want a catastrophe savings account? Will it help with my taxes?

Is my catastrophe savings account subject to attachment, levy, garnishment, or legal process in Mississippi? How much money can I put into my catastrophe savings account? Can deductible contributions be made to the catastrophe savings over multiple years? Can my spouse and I both establish a catastrophe savings account and receive more than once deduction? Is there a penalty if I use the money in my catastrophe savings account for something other than qualified catastrophe expenses?

Can I make contributions to a catastrophe savings account to cover damages to a second home? What if I put too much money into my catastrophe savings account? Can I transfer money from my regular savings account into a catastrophe savings account? What records do I need to keep regarding withdrawals from my catastrophe savings account to pay for qualified catastrophe expenses?

If I withdraw money from my catastrophe savings account to cover repair costs of my home, can I replenish the account and receive another deduction? Is the interest earned on the account taxable for Mississippi income tax purposes? How are the distributions reported?

Does the financial institution issue a 1099 showing the distributions? What happens when a taxpayer moves to a different residence or out of state? Are they required to take out the money in the catastrophe savings account and therefore have to report it as income? Or are they allowed to keep the savings account and only report the income to MS when they actually withdraw the money?

What if they moved from Mississippi to Alabama where both states have the ability to have a catastrophe savings account, does that matter? Where is my refund? How long will it take to get my refund? How do I get another refund check if mine is lost? How do I report Gambling Winnings? My refund check is dated more than a year ago, what should I do?

Can I get my refund by direct deposit to my checking or savings account? I selected direct deposit and my bank account has been closed.

What do I need to do to get my refund? I am getting a refund this year, but I will not be able to file by the due date. Will I have to pay a penalty or interest? How many years can I go back and file for a refund? How do I file an income tax return and request a refund for a decedent? Can I obtain a refund for taxes withheld from gambling winnings in Mississippi? As the survivor or representative of deceased taxpayer, how do I cash a refund check?

I received a notice that my refund was taken to offset another debt. Why? Why did you take my federal refund? Can I file a prior year return or an amended return electronically? Do I have to file a Mississippi return? When should I file my return? Where do I send my Mississippi state income tax return? Am I considered to have filed on time if my return is postmarked by the due date?

If I am unable to file my return by the due date, can I get an extension? If I am moving in two weeks, what address should I put on my tax form? What should I do if I moved after filing my return? I am a nonresident. What form do I need? Why do I have to report total income on my non-resident or part-year return?

How should my income be reported to Mississippi if I am a resident of another state but I work in Mississippi and other states?

I was a part-year Mississippi resident. What form do I need? I am a Mississippi resident who earns income in another state and pays income tax to the other state. How must I report my income to Mississippi? What are the reporting requirements as the result of an IRS audit?

If I file a joint tax return and both husband and wife have income can I use column B? How do we file a tax return when one spouse is a resident of Mississippi and the other is not? How do I file my tax return if my spouse died? What are the requirements for filing and paying estimated tax? When are estimated tax payments due? I live and work on a reservation. Do I have to file a Mississippi return?

When should I file an Affidavit In Support of Reservation Indian Income Exclusion from Mississippi State Income Taxes Form 80-340? I am an enrolled tribal member living on a Reservation and have both reservation income and income earned off the reservation? I am an enrolled tribal member that lives and works on a Reservation and my only taxable income is in the form of dividends or interest earned off of the Reservation.

Do I need to file an income tax return? I am an enrolled tribal member and receive a distribution from the tribal casino operations whether or not I live on the Reservation.

Is this income taxable? How can I receive my withholding back where I live and work on the reservation and Mississippi withholding was withheld from my earnings?

What is Head of Family? If I am married but separated do I qualify for head of family? The IRS is allowing preparers to apply for an alternative identification number that is used instead of a social security number. On a Mississippi return, can a preparer use this number? I serve in the United States military. What income is taxable to Mississippi?

Does Mississippi exempt any portion of military pay? I am in the military and I am temporarily stationed in Mississippi. My spouse and I are not Mississippi residents. My spouse earned wages working in Mississippi. Is my spouse required to file a Mississippi return and pay Mississippi taxes on that income? I am in the military and stationed outside Mississippi. I am a Mississippi resident. My spouse, who is also from Mississippi, is living with me.

My spouse is not in the military but is earning income outside Mississippi. Is my spouse still considered a Mississippi resident? Is my spouse still required to pay taxes to Mississippi on income earned outside Mississippi? What should I do if I have already filed my return but I receive additional tax information such as Form W2 or Form 1099?

How do I amend my return? I filed an amended return. How long does it take to get the refund? Is retirement income taxable?

Is Social Security taxable in Mississippi? At what rate does Mississippi tax my income? Is unemployment taxable? I am claimed as a dependent on my parent or guardian’s income tax return. Does Mississippi allow me the personal exemption allowance? I itemized deductions on my federal return. What amount do I use on my Mississippi return? What deductions are not allowed on Mississippi itemized deduction Schedule A?

If I itemize my deductions, can I deduct my auto registration and ad valorem tax? Does Mississippi recognize common law marriages? Does Mississippi recognize same-sex marriage? How does Mississippi treat Net Operating Loss (NOL)? What is the Mississippi tax treatment of long-term capital gains? What is the Mississippi tax treatment of long-term capital losses?

Is the scholarship I am receiving taxable? Does Mississippi follow the Internal Revenue Code for Qualified Tuition Programs? Can I deduct child care expenses on my Mississippi income tax return? Does Mississippi have an Individual child care tax credit? Can I deduct mileage as a business expense? What is the penalty and interest for late payment? I am unable to pay the tax owed by the due date.

Can I get a payment plan? What is a 1099-G and why did you send it to me? How can I obtain copies of returns I filed? What identifying information is needed when I write in with a question on my state income tax return?

Where can I obtain blank tax forms for prior years? My employer didn’t send me a W-2 form. What should I do? My employer went out of business/or will not give me a W-2 form. What can I do? What should I do if my Form W-2 is incorrect? What is MPACT? How can I report someone who used my child/children's Social Security Number and claimed them on their return without my permission?

Are tips/gratuity subject to Mississippi income and withholding? What are my payment options? What is a catastrophe savings account?

A catastrophe savings account is a tax advantaged regular savings account or money market account established by a Mississippi resident after January 1, 2015, at a financial institution to help pay the insurance deductible, to help pay expenses not covered by the insurance policy after the deductible is paid and to help pay self-insured losses for the taxpayer’s legal residence under an insurance policy that covers hurricane, flood, windstorm, or other catastrophic event damage on the taxpayer’s legal residence.

In order to qualify as a catastrophe savings account, the account must be labeled as a ""Catastrophe savings account”. Back to top Can I make catastrophe savings contributions to an existing savings account or money market account that contains funds held for a separate purpose?

No, a catastrophe savings account must be segregated into a new, separate savings or money market account and be labeled as a ""Catastrophe Savings Account"". You must designate all monies in this account for this purpose. Back to top How many catastrophe savings accounts can I have?

A Mississippi income taxpayer may establish only one catastrophe savings account for the taxpayer’s legal residence and shall specify that the purpose of the account is to cover the aggregate amount of insurance policy deductibles and other uninsured portions of risks of loss from a hurricane, flood, windstorm or other catastrophic event.

Back to top What is a Catastrophic Event? ""Catastrophic Event"" means windstorms, cyclones, earthquakes, hurricanes, ice storms, tornadoes, high winds, flood, hail and force majeure.

The term ""Catastrophic Event"" also includes any event or occurrence for which a Presidential declaration of disaster, or declaration of disaster by the Governor, is issued.

Back to top Why do I want a catastrophe savings account? Will it help with my taxes? · The money will be available to pay for the above described deductibles or damage from a catastrophic event.· The contributions and interest earned from a catastrophe savings account are excluded from Mississippi taxable gross income as long as the contributions are not in excess of the limitations established by law.· Distributions to pay for qualified catastrophe expenses are excluded from Mississippi taxable income.

Back to top Is my catastrophe savings account subject to attachment, levy, garnishment, or legal process in Mississippi? No, a Catastrophe savings account is not subject to attachment, levy, garnishment, or legal process in Mississippi, provided that no funds in an account are derived from or the result of a fraudulent conveyance making contributions to the account.

Back to top How much money can I put into my catastrophe savings account? If a qualified insurance deductible is less than or equal to $1,000, then the total amount that may be contributed to a catastrophe savings account cannot be more than $2,000. If a qualified insurance deductible is greater than $1,000, then the total amount that may be contributed to a catastrophe savings account will be $15,000 or twice the amount of the deductible, whichever is less.

Example 1 - Bob has a $10,000 deductible; he can contribute $15,000 to his catastrophe savings account. Example 2 - Mary has a $6,000 deductible; she can contribute $12,000 to her catastrophe savings account.

In the case of a self-insured individual who chooses not to obtain insurance on his or her legal residence, then the total amount that may be contributed to a catastrophe savings account will be the lesser of $350,000 or the value of the taxpayer’s legal residence. Example 3 - Jim self-insures his legal residence which is valued at $200,000; he may contribute up to $200,000 to his catastrophe savings account.

Example 4 - Donna self-insures her legal residence which is valued at $500,000; she may contribute up to $350,000 to her catastrophe savings account.

Back to top Can deductible contributions be made to the catastrophe savings over multiple years? Yes, contributions to a catastrophe savings account can be made over multiple years until the maximum limitation amount has been met. As long as taxpayers are making contributions to a catastrophe savings account, a deduction to Mississippi gross income is allowed. Back to top Can my spouse and I both establish a catastrophe savings account and receive more than once deduction?

No, the deduction is limited to a taxpayer’s legal residence in Mississippi, and married taxpayers filing jointly are only entitled to one deduction. Back to top Is there a penalty if I use the money in my catastrophe savings account for something other than qualified catastrophe expenses?

Yes, if a distribution taken from the catastrophe savings account exceeds the qualified distribution expenses during the taxable year, then an additional two and one-half percent (2-1/2%) tax is due on the excess distributions. The excess distributions are also reported as Mississippi taxable income. This additional tax does not apply if either of the following apply:1.

The taxpayer no longer owns a legal residence that qualifies for homestead exemption under Miss. Code Ann. §27-33-1 et seq. ; or2. The distribution from a catastrophe savings account is made on or after the date on which the taxpayers attains the age of seventy (70) years.

Back to top Can I make contributions to a catastrophe savings account to cover damages to a second home? No, a catastrophe savings account is only established for a taxpayer’s legal residence in Mississippi.

Back to top What if I put too much money into my catastrophe savings account? If a taxpayer contributes in excess of the limits provided by law, the taxpayer shall withdraw the amount of the excess contributions and include that amount in the Mississippi taxable gross income in the year of withdrawal. Back to top Can I transfer money from my regular savings account into a catastrophe savings account?

Yes, funds contributed to the catastrophe savings account can come from any source. Back to top What records do I need to keep regarding withdrawals from my catastrophe savings account to pay for qualified catastrophe expenses? Taxpayers should maintain receipts for the qualified expenses paid from the distributions made from a catastrophe savings account.

Tim reached his contribution limit. In 2016 his house is damaged in a tornado and the county in which he lives has been declared a disaster by the Governor of Mississippi. Tim uses all of his $2,000 to cover his insurance deductible. In 2017, Tim makes contributions to his catastrophe savings account of $1,000.

On his 2017 Mississippi return, Tim is able to exclude the $1,000 contribution he made. Exa mple 2 – Bob established a catastrophe savings account in 2016 making contributions of $2,000 which is his contribution limit.

In 2016, his house is damaged in a flood and the county is declared a disaster by the Governor of Mississippi. Bob uses all of his $2,000 to cover his insurance deductible. Bob then decides to contribute $1,000 to his catastrophe savings account to replenish what he took out in 2016.

The only 1099 issued on this account will be for the interest earned on the account. This interest is excluded from Mississippi gross income.

Back to top What if they moved from Mississippi to Alabama where both states have the ability to have a catastrophe savings account, does that matter?

Your refund is being held because of a prior year tax liability. Examples: Income Tax, Sales Tax, Withholding Tax, etc.

Back to top How long will it take to get my refund? Electronic return filers please allow ten business days before calling about your refund. All other returns which are filed early are processed before and usually more quickly than returns filed closer to the due date.

Ordinarily, within ten weeks after we receive your completed return, we will mail your refund check. Therefore, allow at least ten weeks for your refund to arrive before contacting us. Back to top How do I get another refund check if mine is lost?

You should request a tracer from the Department of Revenue in writing. Mail your request to: Individual Income Tax Division PO Box 1033 Jackson, MS 39215-1033Include name, address, social security number, contact number, and detailed explanation. Please allow 8-10 weeks to process the request. Back to top How do I report Gambling Winnings? Gambling winnings reported on a W2G, 1099, or other informational return from Mississippi casinos are subject to a three percent (3%) non-refundable income tax. The casinos withhold the tax at the time of payout.

The amount withheld is non-refundable to the taxpayer. Section 27-7-901 of the Mississippi Code provides that the amount of winnings reported on W2G, 1099 or other informational return from Mississippi casinos are not included in Mississippi income and no income tax credit is allowed for the amount of withholding.

A non-resident taxpayer with only Mississippi gambling winnings and/or losses should not file a Mississippi tax return. The document provided by the casino is considered the income tax return for this type of Mississippi income and therefore is proof that the tax was paid to Mississippi. Back to top My refund check is dated more than a year ago, what should I do? Because the refund check was issued more than 12 months ago, it is now in the possession of the Division of Unclaimed Property at the State Treasury.

You may file a claim with the Treasury to obtain your refund at: Office of the State Treasurer Division of Unclaimed Property PO Box 138Jackson, MS 39205 (601) 359-3534Back to top Can I get my refund by direct deposit to my checking or savings account? Yes, direct deposit is a quick and convenient method to receive your Mississippi income tax refund. Direct deposit is available only if you file electronically. The Department of Revenue will deposit your refund in your checking or savings account.

Back to top I selected direct deposit and my bank account has been closed. What do I need to do to get my refund? You don't need to do anything. If you had requested to have your refund deposited directly into your bank account and your account has been closed, the refund will be returned to us.

We will issue a paper check and mail it to the address we have on our system. This will delay your refund by several weeks.

Back to top I am getting a refund this year, but I will not be able to file by the due date. Will I have to pay a penalty or interest? Late file penalties are only assessed on the deficiency or delinquency of tax due. If you are getting a refund, there is no deficiency or delinquency of tax due.

You are encouraged to file your return as close to the due date as possible. Back to top How many years can I go back and file for a refund? You have 3 years from the due date of the original tax return to file for a refund. Back to top How do I file an income tax return and request a refund for a decedent?

Complete an income tax return Form 80-105 Resident Return or Form 80-205 Non-Resident / Part-Year Return. Attach the following required documents to the return: Completed federal Form 1310Copy of Death Certificate If requestor is a personal representative, verification of appointment. Back to top Can I obtain a refund for taxes withheld from gambling winnings in Mississippi?

No. Taxes withheld by Mississippi casinos as a result of gambling winnings are not refundable in Mississippi. Mississippi residents are not required to report Mississippi gambling winnings as income on their state return.

Back to top I received a notice that my refund was taken to offset another debt. Why? Before the Department of Revenue issues a refund, we are required to check for any outstanding debt that you may have with the agencies for which we have received notification.

If any such debt is found, the amount you owe may be deducted from your refund. Examples of this type of indebtedness would be back child support, owing a university for a student loan, and unemployment, etc.

If you disagree with the amount, you should contact the agency that is due the outstanding debt. Back to top Why did you take my federal refund? The Department of Revenue participates in a federal offset program once an individual tax liability has reached final status. The federal program will hold federal refunds for the state tax liability and remit the refund to the Department of Revenue to apply to the taxpayer’s liability.

All taxpayers are notified of the Department of Revenues participation in this program when the taxpayer is issued a Notice of Intent to Offset. Back to top Can I file a prior year return or an amended return electronically? No, prior year returns and amended returns must be submitted on paper forms.

Back to top Do I have to file a Mississippi return? If you are a Mississippi resident or have Mississippi income and the income exceeds the allowable deductions and exemptions, you are required to file a return. If you are not required to file a Mississippi return, but you received a W-2 form stating you had Mississippi tax withheld, you must file a Mississippi return to get a refund of your Mississippi withholding.

Back to top When should I file my return? Calendar year taxpayers must file no later than April 15th. Fiscal year filers must file no later than the 15th day of the fourth month following the close of their taxable year.

If the due date falls on a weekend, then the due date is the next business day. Back to top Where do I send my Mississippi state income tax return? For Income Tax Refunds: P. O. Box 23058, Jackson, MS 39225For all other Income Tax Returns: P. O.

Box 23050, Jackson, MS 39225Back to top Am I considered to have filed on time if my return is postmarked by the due date? Yes, your return is considered to be filed timely if the postmark is by the filing due date. Back to top If I am unable to file my return by the due date, can I get an extension?

If you receive an extension of time to file your federal income tax return, you are automatically allowed an extension of time to file your Mississippi income tax return. You will need to attach a copy of your federal extension (federal Form 4868 or 2688) with your Mississippi income tax return when you file.

An extension of time to file does not extend the time to pay any tax due. To avoid interest and penalty charges, you should pay your tax by the April 15th due date. Back to top If I am moving in two weeks, what address should I put on my tax form? You should put the address where you want the refund mailed.

Back to top What should I do if I moved after filing my return? If you move after filing your Mississippi income tax return, you will need to notify the Department of Revenue of your new address by letter to: Individual Income Tax Division PO Box 1033Jackson, MS 39215-1033Include name, correct address, social security number, contact number, and detailed explanation.

The U. S. Postal Service generally does not forward refund checks. Back to top I am a nonresident. What form do I need? You will need to file a Non-Resident or Part-Year Resident Individual Income Tax Return Form 80-205 .

Back to top Why do I have to report total income on my non-resident or part-year return? Total income is reported in order to prorate exemptions and deductions a taxpayer is allowed. Back to top How should my income be reported to Mississippi if I am a resident of another state but I work in Mississippi and other states? You must include all income on your Mississippi non-resident retu

rn. If you perform services partly in and partly out of the state, only the wages you are paid for the services performed in Mississippi are subject to Mississippi income tax. The W-2 forms issued to you from your employer (s) should indicate the state in which the wages were paid, along with the wages you earned in that state.

Back to top I was a part-year Mississippi resident. What form do I need? Taxpayers who were part-year Mississippi residents file Form 80-205 , Non-Resident or Part-Year Resident Income Tax Return.

Back to top I am a Mississippi resident who earns income in another state and pays income tax to the other state. How must I report my income to Mississi

ppi? If you are a Mississippi resident and earn income from another state, you must include all income on your Resident form. You may be entitled to claim a credit against your Mississippi tax liability for the income taxes paid to the other state. You must include a copy of the other state's return to receive that credit. Please note, credit for taxes paid to other states is the other state's actual tax liability, not the other state's withholding.

Back to top What are the reporting requirements as the result of an IRS audit? When there is an IRS change, the taxpayer has 30 days to report the change to the Department of Revenue without penalties on a Resident Return Form 80-105 or Non-Resident / Part-Year Return Form 80-205 and checking the amended box.

A complete copy of the federal change must be included with the amended return. If the taxpayer fails to notify the Department of Revenue of the change, the Department of Revenue has three years from the date the IRS disposes of the tax liability in question to issue an assessment. Also, the taxpayer has three years from the date the IRS disposes of the change to request a refund.

Penalties and interest will be due along with the additional tax. Back to top If I file a joint tax return and both husband and wife have income can I use column B? Married individuals who elect to file a combined return (both spouses having earned income) should separate incomes using column A for taxpayer and column B for spouse.

Back to top How do we file a tax return when one spouse is a resident of Mississippi and the other is not?

You must file a Mississippi Non-Resident / Part-Year Return Form 80-205 . The resident spouse will report all income earned in both the Mississippi income only column and the income from all sources column. The spouse that is not a resident will report any income earned in Mississippi in the Mississippi income column only, but will declare his or her total income for purposes of prorating the income and deductions.

Back to top How do I file my tax return if my spouse died? A final income tax return must be filed by the due date for a taxpayer who died in the taxable year.

As the surviving spouse, you should file as married spouse died. Any income received for your deceased spouse in the year after his/her death and for any succeeding taxable years until the estate is completed, must be reported each year on Mississippi Fiduciary Income Tax Return Form 81-110 .

Back to top What are the requirements for filing and paying estimated tax? You can make estimate payments online through TAP!Every individual taxpayer who does not have at least eighty percent (80%) of his/her annual tax liability prepaid through withholding must make estimated tax payments if his/her annual tax liability exceeds two hundred dollars ($200).

Estimated tax payments must not be less than 80% of the annual income tax liability. Any taxpayer who fails to file the estimated tax voucher Form 80-106 with payment within the time prescribed or underestimates the required amount shall be liable for interest of 7/10% per month on underpayment of tax from the date payment is due until paid.

Back to top When are estimated tax payments due? April 15th, June 15th, September 15th, and January 15th. Back to top I live and work on a reservation. Do I have to file a Mississippi return? You do not need to file a Mississippi Income Tax return if you lived the entire year on the reservation, all of your income was earned on the reservation, and you are an enrolled member.

Back to top When should I file an Affidavit In Support of Reservation Indian Income Exclusion from Mississippi State Income Taxes Form 80-340? An Affidavit In Support of Reservation Indian Income Exclusion from Mississippi State Income Taxes Form 80-340 must be filed with any income tax return including exempt reservation income.

Back to top I am an enrolled tribal member living on a Reservation and have both reservation income and income earned off the reservation? You should not report the taxable income on a resident return and take full advantage of exemptions and deductions.

Instead, you should report the taxable income on a Mississippi Non-Resident / Part-Year Return Form 80-205 and prorate by total income. Back to top I am an enrolled tribal member that lives and works on a Reservation and my only taxable income is in the form of dividends or interest earned off of the Reservation.

Do I need to file an income tax return? You do not need to file a Mississippi Income Tax return. Back to top I am an enrolled tribal member and receive a distribution from the tribal casino operations whether or not I live on the Reservation.

Is this income taxable? If you reside on the Reservation the income is not taxable but the income is taxable if you reside off the Reservation. Back to top How can I receive my withholding back where I live and work on the reservation and Mississippi withholding was withheld from my earnings?

You must file a Mississippi Resident Form 80-105, attach W2, and Mississippi Affidavit In Support Of Reservation Indian Income Tax Exclusion Form Mississippi State Income Taxes Form 80-340 .

Back to top What is Head of Family? An Individual that is a taxpayer who is single and maintains a household which constitutes the principle place of abode for himself/herself and have one or more dependents living in the home. Back to top If I am married but separated do I qualify for head of family? A married individual must live apart from his/her spouse for the entire year and have one or more dependents living in the home for the entire year to qualify as head of family.

Back to top The IRS is allowing preparers to apply for an alternative identification number that is used instead of a social security number. On a Mississippi return, can a preparer use this number? Yes, if the preparer sends us a copy of the IRS Application for Preparer Tax Identification Number (IRS for W-7P) and a copy of the approved IRS notice with the assigned tax identification number.

They can still use the federal identification number of their firm or their social security number. Back to top I serve in the United States military. What income is taxable to Mississippi? Military pay is subject to income tax to the state that is your home of record. If you entered the military in Mississippi, you are presumed to be a resident of Mississippi unless you change that designation.

Yes, if your spouse has Mississippi wages your spouse is required to file a nonresident tax return and pay taxes on the income earned in Mississippi, unless your spouse qualifies for the Military Spouses Residency Relief Act.

te. Pensions and State Taxes While the state where you earned your pension may not tax your retirement income, you may still have to pay taxes on the income in your state of residency. For example, if you earn a pension in South Carolina, then move to North Carolina, the state of North Carolina may require you to pay taxes on this income. Tax rules on retirement income vary significantly by state. Nine states, including Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming charge no state income taxes. Alabama, Mississippi and Pennsylvania exclude virtually all pension income from state taxes.

Do You Pay Taxes on Pensions From the State You Retired In or the State You're Living In?

"Some tax law variations once allowed for double-dipping, where more than one state could tax a single pension. More Articles1. Is California Pension Income Taxable Outside California?2. Taxation of Pensions in Florida3. Are There New York State Income Taxes on State Retirement Benefits? Trying to file your taxes can be tough enough without the added worry of whether you're filing in the correct state. For many years, retirees faced confusion over whether to pay taxes on pension income in the state where the money was earned or their current state of residence. Fortunately, changes to federal law helped to eliminate some confusion and clarify the tax process for seniors.

History Prior to 1996, some states maintained statutes allowing for ""source taxes."" These statutes required people who earned pension income in a state to continue paying taxes to that state even if they no longer lived there.

For example, a 1989 report in the Schenectady Gazette describes the plight of a retired woman who earned a pension from California. Though the woman had moved to Nevada more than nine years earlier, she still received a tax bill from the state of California for her pension income.

Seniors across the United States faced similar scenarios, thanks to various incarnations of this source tax law. Source Tax Law On Jan. 10, 1996, Congress enacted the Pension Source Tax Act of 1996 (P. L. 104-94).

This law specifically stipulates that, ""No State may impose an income tax on any retirement income of an individual who is not a resident or domiciliary of such State.""

While the Source Tax law still allows individual states to define residency on their own terms, it prohibits any state from taxing non-residents for pensions earned within the state. If you earn a pension in Vermont, for instance, then retire to New York, Vermont may not tax your pension income. Residency Requirements You may still have to pay state taxes on pension income to the state where you earned the money and your state of residence in some instances, however.

For example, if you retire and move from California to Maryland in June, you may be considered a partial resident of both states and be required to file returns and pay taxes in both states in the year you move.

Some states also require part year residents to pay income tax on retirement income earned in the state, even if they live part of the year in another state. In Oregon, for example, people who maintain at least part-time residency must pay taxes on pensions earned in Oregon, even if they live part of the year in another state. Check with your state tax department to learn about specific rules in your sta

Many other states also allow partial exemptions or special rules for pension income. References (5)Resources (1)Photo Credits Creatas/Creatas/Getty Images About the Author Emily Beach works in the commercial construction industry in Maryland.

She received her LEED accreditation from the U. S. Green Building Council in 2008 and is in the process of working towards an Architectural Hardware Consultant certification from the Door and Hardware Institute. She received a bachelor's degree in economics and management from Goucher College in Towson, Maryland. "

Individual Income Tax FAQs

"The following is intended to provide general information concerning a frequently asked question about taxes administered by the Mississippi Department of Revenue (DOR.) It is an informal interpretation of the tax law and is not intended to serve as a rule, regulation, declaratory opinion, or letter ruling.

Legislation, regulations, court decisions, notices and announcements could affect the accuracy of this information. Please refer to the Mississippi Code Annotated and the Mississippi Administrative Code for the most current version of the law and administrative procedures.

Online access to your tax account is available through TAP. What is a catastrophe savings account? Can I make catastrophe savings contributions to an existing savings account or money market account that contains funds held for a separate purpose? How many catastrophe savings accounts can I have? What can the money in a catastrophe savings account be used for? What is a Catastrophic Event? Why do I want a catastrophe savings account? Will it help with my taxes?

Is my catastrophe savings account subject to attachment, levy, garnishment, or legal process in Mississippi? How much money can I put into my catastrophe savings account? Can deductible contributions be made to the catastrophe savings over multiple years? Can my spouse and I both establish a catastrophe savings account and receive more than once deduction? Is there a penalty if I use the money in my catastrophe savings account for something other than qualified catastrophe expenses?

Can I make contributions to a catastrophe savings account to cover damages to a second home? What if I put too much money into my catastrophe savings account? Can I transfer money from my regular savings account into a catastrophe savings account? What records do I need to keep regarding withdrawals from my catastrophe savings account to pay for qualified catastrophe expenses?

If I withdraw money from my catastrophe savings account to cover repair costs of my home, can I replenish the account and receive another deduction? Is the interest earned on the account taxable for Mississippi income tax purposes? How are the distributions reported?

Does the financial institution issue a 1099 showing the distributions? What happens when a taxpayer moves to a different residence or out of state? Are they required to take out the money in the catastrophe savings account and therefore have to report it as income? Or are they allowed to keep the savings account and only report the income to MS when they actually withdraw the money?

What if they moved from Mississippi to Alabama where both states have the ability to have a catastrophe savings account, does that matter? Where is my refund? How long will it take to get my refund? How do I get another refund check if mine is lost? How do I report Gambling Winnings? My refund check is dated more than a year ago, what should I do?

Can I get my refund by direct deposit to my checking or savings account? I selected direct deposit and my bank account has been closed.

What do I need to do to get my refund? I am getting a refund this year, but I will not be able to file by the due date. Will I have to pay a penalty or interest? How many years can I go back and file for a refund? How do I file an income tax return and request a refund for a decedent? Can I obtain a refund for taxes withheld from gambling winnings in Mississippi? As the survivor or representative of deceased taxpayer, how do I cash a refund check?

I received a notice that my refund was taken to offset another debt. Why? Why did you take my federal refund? Can I file a prior year return or an amended return electronically? Do I have to file a Mississippi return? When should I file my return? Where do I send my Mississippi state income tax return? Am I considered to have filed on time if my return is postmarked by the due date?

If I am unable to file my return by the due date, can I get an extension? If I am moving in two weeks, what address should I put on my tax form? What should I do if I moved after filing my return? I am a nonresident. What form do I need? Why do I have to report total income on my non-resident or part-year return?

How should my income be reported to Mississippi if I am a resident of another state but I work in Mississippi and other states?

I was a part-year Mississippi resident. What form do I need? I am a Mississippi resident who earns income in another state and pays income tax to the other state. How must I report my income to Mississippi? What are the reporting requirements as the result of an IRS audit?

If I file a joint tax return and both husband and wife have income can I use column B? How do we file a tax return when one spouse is a resident of Mississippi and the other is not? How do I file my tax return if my spouse died? What are the requirements for filing and paying estimated tax? When are estimated tax payments due? I live and work on a reservation. Do I have to file a Mississippi return?

When should I file an Affidavit In Support of Reservation Indian Income Exclusion from Mississippi State Income Taxes Form 80-340? I am an enrolled tribal member living on a Reservation and have both reservation income and income earned off the reservation? I am an enrolled tribal member that lives and works on a Reservation and my only taxable income is in the form of dividends or interest earned off of the Reservation.

Do I need to file an income tax return? I am an enrolled tribal member and receive a distribution from the tribal casino operations whether or not I live on the Reservation.

Is this income taxable? How can I receive my withholding back where I live and work on the reservation and Mississippi withholding was withheld from my earnings?

What is Head of Family? If I am married but separated do I qualify for head of family? The IRS is allowing preparers to apply for an alternative identification number that is used instead of a social security number. On a Mississippi return, can a preparer use this number? I serve in the United States military. What income is taxable to Mississippi?

Does Mississippi exempt any portion of military pay? I am in the military and I am temporarily stationed in Mississippi. My spouse and I are not Mississippi residents. My spouse earned wages working in Mississippi. Is my spouse required to file a Mississippi return and pay Mississippi taxes on that income? I am in the military and stationed outside Mississippi. I am a Mississippi resident. My spouse, who is also from Mississippi, is living with me.

My spouse is not in the military but is earning income outside Mississippi. Is my spouse still considered a Mississippi resident? Is my spouse still required to pay taxes to Mississippi on income earned outside Mississippi? What should I do if I have already filed my return but I receive additional tax information such as Form W2 or Form 1099?

How do I amend my return? I filed an amended return. How long does it take to get the refund? Is retirement income taxable?

Is Social Security taxable in Mississippi? At what rate does Mississippi tax my income? Is unemployment taxable? I am claimed as a dependent on my parent or guardian’s income tax return. Does Mississippi allow me the personal exemption allowance? I itemized deductions on my federal return. What amount do I use on my Mississippi return? What deductions are not allowed on Mississippi itemized deduction Schedule A?

If I itemize my deductions, can I deduct my auto registration and ad valorem tax? Does Mississippi recognize common law marriages? Does Mississippi recognize same-sex marriage? How does Mississippi treat Net Operating Loss (NOL)? What is the Mississippi tax treatment of long-term capital gains? What is the Mississippi tax treatment of long-term capital losses?

Is the scholarship I am receiving taxable? Does Mississippi follow the Internal Revenue Code for Qualified Tuition Programs? Can I deduct child care expenses on my Mississippi income tax return? Does Mississippi have an Individual child care tax credit? Can I deduct mileage as a business expense? What is the penalty and interest for late payment? I am unable to pay the tax owed by the due date.

Can I get a payment plan? What is a 1099-G and why did you send it to me? How can I obtain copies of returns I filed? What identifying information is needed when I write in with a question on my state income tax return?

Where can I obtain blank tax forms for prior years? My employer didn’t send me a W-2 form. What should I do? My employer went out of business/or will not give me a W-2 form. What can I do? What should I do if my Form W-2 is incorrect? What is MPACT? How can I report someone who used my child/children's Social Security Number and claimed them on their return without my permission?

Are tips/gratuity subject to Mississippi income and withholding? What are my payment options? What is a catastrophe savings account?

A catastrophe savings account is a tax advantaged regular savings account or money market account established by a Mississippi resident after January 1, 2015, at a financial institution to help pay the insurance deductible, to help pay expenses not covered by the insurance policy after the deductible is paid and to help pay self-insured losses for the taxpayer’s legal residence under an insurance policy that covers hurricane, flood, windstorm, or other catastrophic event damage on the taxpayer’s legal residence.

In order to qualify as a catastrophe savings account, the account must be labeled as a ""Catastrophe savings account”. Back to top Can I make catastrophe savings contributions to an existing savings account or money market account that contains funds held for a separate purpose?

No, a catastrophe savings account must be segregated into a new, separate savings or money market account and be labeled as a ""Catastrophe Savings Account"". You must designate all monies in this account for this purpose. Back to top How many catastrophe savings accounts can I have?

A Mississippi income taxpayer may establish only one catastrophe savings account for the taxpayer’s legal residence and shall specify that the purpose of the account is to cover the aggregate amount of insurance policy deductibles and other uninsured portions of risks of loss from a hurricane, flood, windstorm or other catastrophic event.

Back to top What is a Catastrophic Event? ""Catastrophic Event"" means windstorms, cyclones, earthquakes, hurricanes, ice storms, tornadoes, high winds, flood, hail and force majeure.

The term ""Catastrophic Event"" also includes any event or occurrence for which a Presidential declaration of disaster, or declaration of disaster by the Governor, is issued.

Back to top Why do I want a catastrophe savings account? Will it help with my taxes? · The money will be available to pay for the above described deductibles or damage from a catastrophic event.· The contributions and interest earned from a catastrophe savings account are excluded from Mississippi taxable gross income as long as the contributions are not in excess of the limitations established by law.· Distributions to pay for qualified catastrophe expenses are excluded from Mississippi taxable income.

Back to top Is my catastrophe savings account subject to attachment, levy, garnishment, or legal process in Mississippi? No, a Catastrophe savings account is not subject to attachment, levy, garnishment, or legal process in Mississippi, provided that no funds in an account are derived from or the result of a fraudulent conveyance making contributions to the account.

Back to top How much money can I put into my catastrophe savings account? If a qualified insurance deductible is less than or equal to $1,000, then the total amount that may be contributed to a catastrophe savings account cannot be more than $2,000. If a qualified insurance deductible is greater than $1,000, then the total amount that may be contributed to a catastrophe savings account will be $15,000 or twice the amount of the deductible, whichever is less.

Example 1 - Bob has a $10,000 deductible; he can contribute $15,000 to his catastrophe savings account. Example 2 - Mary has a $6,000 deductible; she can contribute $12,000 to her catastrophe savings account.

In the case of a self-insured individual who chooses not to obtain insurance on his or her legal residence, then the total amount that may be contributed to a catastrophe savings account will be the lesser of $350,000 or the value of the taxpayer’s legal residence. Example 3 - Jim self-insures his legal residence which is valued at $200,000; he may contribute up to $200,000 to his catastrophe savings account.

Example 4 - Donna self-insures her legal residence which is valued at $500,000; she may contribute up to $350,000 to her catastrophe savings account.

Back to top Can deductible contributions be made to the catastrophe savings over multiple years? Yes, contributions to a catastrophe savings account can be made over multiple years until the maximum limitation amount has been met. As long as taxpayers are making contributions to a catastrophe savings account, a deduction to Mississippi gross income is allowed. Back to top Can my spouse and I both establish a catastrophe savings account and receive more than once deduction?

No, the deduction is limited to a taxpayer’s legal residence in Mississippi, and married taxpayers filing jointly are only entitled to one deduction. Back to top Is there a penalty if I use the money in my catastrophe savings account for something other than qualified catastrophe expenses?

Yes, if a distribution taken from the catastrophe savings account exceeds the qualified distribution expenses during the taxable year, then an additional two and one-half percent (2-1/2%) tax is due on the excess distributions. The excess distributions are also reported as Mississippi taxable income. This additional tax does not apply if either of the following apply:1.

The taxpayer no longer owns a legal residence that qualifies for homestead exemption under Miss. Code Ann. §27-33-1 et seq. ; or2. The distribution from a catastrophe savings account is made on or after the date on which the taxpayers attains the age of seventy (70) years.

Back to top Can I make contributions to a catastrophe savings account to cover damages to a second home? No, a catastrophe savings account is only established for a taxpayer’s legal residence in Mississippi.

Back to top What if I put too much money into my catastrophe savings account? If a taxpayer contributes in excess of the limits provided by law, the taxpayer shall withdraw the amount of the excess contributions and include that amount in the Mississippi taxable gross income in the year of withdrawal. Back to top Can I transfer money from my regular savings account into a catastrophe savings account?

Yes, funds contributed to the catastrophe savings account can come from any source. Back to top What records do I need to keep regarding withdrawals from my catastrophe savings account to pay for qualified catastrophe expenses? Taxpayers should maintain receipts for the qualified expenses paid from the distributions made from a catastrophe savings account.

Tim reached his contribution limit. In 2016 his house is damaged in a tornado and the county in which he lives has been declared a disaster by the Governor of Mississippi. Tim uses all of his $2,000 to cover his insurance deductible. In 2017, Tim makes contributions to his catastrophe savings account of $1,000.

On his 2017 Mississippi return, Tim is able to exclude the $1,000 contribution he made. Exa mple 2 – Bob established a catastrophe savings account in 2016 making contributions of $2,000 which is his contribution limit.

In 2016, his house is damaged in a flood and the county is declared a disaster by the Governor of Mississippi. Bob uses all of his $2,000 to cover his insurance deductible. Bob then decides to contribute $1,000 to his catastrophe savings account to replenish what he took out in 2016.

The only 1099 issued on this account will be for the interest earned on the account. This interest is excluded from Mississippi gross income.

Back to top What if they moved from Mississippi to Alabama where both states have the ability to have a catastrophe savings account, does that matter?

Your refund is being held because of a prior year tax liability. Examples: Income Tax, Sales Tax, Withholding Tax, etc.

Back to top How long will it take to get my refund? Electronic return filers please allow ten business days before calling about your refund. All other returns which are filed early are processed before and usually more quickly than returns filed closer to the due date.

Ordinarily, within ten weeks after we receive your completed return, we will mail your refund check. Therefore, allow at least ten weeks for your refund to arrive before contacting us. Back to top How do I get another refund check if mine is lost?

You should request a tracer from the Department of Revenue in writing. Mail your request to: Individual Income Tax Division PO Box 1033 Jackson, MS 39215-1033Include name, address, social security number, contact number, and detailed explanation. Please allow 8-10 weeks to process the request. Back to top How do I report Gambling Winnings? Gambling winnings reported on a W2G, 1099, or other informational return from Mississippi casinos are subject to a three percent (3%) non-refundable income tax. The casinos withhold the tax at the time of payout.

The amount withheld is non-refundable to the taxpayer. Section 27-7-901 of the Mississippi Code provides that the amount of winnings reported on W2G, 1099 or other informational return from Mississippi casinos are not included in Mississippi income and no income tax credit is allowed for the amount of withholding.

A non-resident taxpayer with only Mississippi gambling winnings and/or losses should not file a Mississippi tax return. The document provided by the casino is considered the income tax return for this type of Mississippi income and therefore is proof that the tax was paid to Mississippi. Back to top My refund check is dated more than a year ago, what should I do? Because the refund check was issued more than 12 months ago, it is now in the possession of the Division of Unclaimed Property at the State Treasury.

You may file a claim with the Treasury to obtain your refund at: Office of the State Treasurer Division of Unclaimed Property PO Box 138Jackson, MS 39205 (601) 359-3534Back to top Can I get my refund by direct deposit to my checking or savings account? Yes, direct deposit is a quick and convenient method to receive your Mississippi income tax refund. Direct deposit is available only if you file electronically. The Department of Revenue will deposit your refund in your checking or savings account.

Back to top I selected direct deposit and my bank account has been closed. What do I need to do to get my refund? You don't need to do anything. If you had requested to have your refund deposited directly into your bank account and your account has been closed, the refund will be returned to us.

We will issue a paper check and mail it to the address we have on our system. This will delay your refund by several weeks.

Back to top I am getting a refund this year, but I will not be able to file by the due date. Will I have to pay a penalty or interest? Late file penalties are only assessed on the deficiency or delinquency of tax due. If you are getting a refund, there is no deficiency or delinquency of tax due.

You are encouraged to file your return as close to the due date as possible. Back to top How many years can I go back and file for a refund? You have 3 years from the due date of the original tax return to file for a refund. Back to top How do I file an income tax return and request a refund for a decedent?

Complete an income tax return Form 80-105 Resident Return or Form 80-205 Non-Resident / Part-Year Return. Attach the following required documents to the return: Completed federal Form 1310Copy of Death Certificate If requestor is a personal representative, verification of appointment. Back to top Can I obtain a refund for taxes withheld from gambling winnings in Mississippi?

No. Taxes withheld by Mississippi casinos as a result of gambling winnings are not refundable in Mississippi. Mississippi residents are not required to report Mississippi gambling winnings as income on their state return.

Back to top I received a notice that my refund was taken to offset another debt. Why? Before the Department of Revenue issues a refund, we are required to check for any outstanding debt that you may have with the agencies for which we have received notification.

If any such debt is found, the amount you owe may be deducted from your refund. Examples of this type of indebtedness would be back child support, owing a university for a student loan, and unemployment, etc.

If you disagree with the amount, you should contact the agency that is due the outstanding debt. Back to top Why did you take my federal refund? The Department of Revenue participates in a federal offset program once an individual tax liability has reached final status. The federal program will hold federal refunds for the state tax liability and remit the refund to the Department of Revenue to apply to the taxpayer’s liability.

All taxpayers are notified of the Department of Revenues participation in this program when the taxpayer is issued a Notice of Intent to Offset. Back to top Can I file a prior year return or an amended return electronically? No, prior year returns and amended returns must be submitted on paper forms.

Back to top Do I have to file a Mississippi return? If you are a Mississippi resident or have Mississippi income and the income exceeds the allowable deductions and exemptions, you are required to file a return. If you are not required to file a Mississippi return, but you received a W-2 form stating you had Mississippi tax withheld, you must file a Mississippi return to get a refund of your Mississippi withholding.

Back to top When should I file my return? Calendar year taxpayers must file no later than April 15th. Fiscal year filers must file no later than the 15th day of the fourth month following the close of their taxable year.

If the due date falls on a weekend, then the due date is the next business day. Back to top Where do I send my Mississippi state income tax return? For Income Tax Refunds: P. O. Box 23058, Jackson, MS 39225For all other Income Tax Returns: P. O.

Box 23050, Jackson, MS 39225Back to top Am I considered to have filed on time if my return is postmarked by the due date? Yes, your return is considered to be filed timely if the postmark is by the filing due date. Back to top If I am unable to file my return by the due date, can I get an extension?

If you receive an extension of time to file your federal income tax return, you are automatically allowed an extension of time to file your Mississippi income tax return. You will need to attach a copy of your federal extension (federal Form 4868 or 2688) with your Mississippi income tax return when you file.

An extension of time to file does not extend the time to pay any tax due. To avoid interest and penalty charges, you should pay your tax by the April 15th due date. Back to top If I am moving in two weeks, what address should I put on my tax form? You should put the address where you want the refund mailed.

Back to top What should I do if I moved after filing my return? If you move after filing your Mississippi income tax return, you will need to notify the Department of Revenue of your new address by letter to: Individual Income Tax Division PO Box 1033Jackson, MS 39215-1033Include name, correct address, social security number, contact number, and detailed explanation.

The U. S. Postal Service generally does not forward refund checks. Back to top I am a nonresident. What form do I need? You will need to file a Non-Resident or Part-Year Resident Individual Income Tax Return Form 80-205 .

Back to top Why do I have to report total income on my non-resident or part-year return? Total income is reported in order to prorate exemptions and deductions a taxpayer is allowed. Back to top How should my income be reported to Mississippi if I am a resident of another state but I work in Mississippi and other states? You must include all income on your Mississippi non-resident retu

rn. If you perform services partly in and partly out of the state, only the wages you are paid for the services performed in Mississippi are subject to Mississippi income tax. The W-2 forms issued to you from your employer (s) should indicate the state in which the wages were paid, along with the wages you earned in that state.

Back to top I was a part-year Mississippi resident. What form do I need? Taxpayers who were part-year Mississippi residents file Form 80-205 , Non-Resident or Part-Year Resident Income Tax Return.

Back to top I am a Mississippi resident who earns income in another state and pays income tax to the other state. How must I report my income to Mississi

ppi? If you are a Mississippi resident and earn income from another state, you must include all income on your Resident form. You may be entitled to claim a credit against your Mississippi tax liability for the income taxes paid to the other state. You must include a copy of the other state's return to receive that credit. Please note, credit for taxes paid to other states is the other state's actual tax liability, not the other state's withholding.

Back to top What are the reporting requirements as the result of an IRS audit? When there is an IRS change, the taxpayer has 30 days to report the change to the Department of Revenue without penalties on a Resident Return Form 80-105 or Non-Resident / Part-Year Return Form 80-205 and checking the amended box.

A complete copy of the federal change must be included with the amended return. If the taxpayer fails to notify the Department of Revenue of the change, the Department of Revenue has three years from the date the IRS disposes of the tax liability in question to issue an assessment. Also, the taxpayer has three years from the date the IRS disposes of the change to request a refund.

Penalties and interest will be due along with the additional tax. Back to top If I file a joint tax return and both husband and wife have income can I use column B? Married individuals who elect to file a combined return (both spouses having earned income) should separate incomes using column A for taxpayer and column B for spouse.

Back to top How do we file a tax return when one spouse is a resident of Mississippi and the other is not?

You must file a Mississippi Non-Resident / Part-Year Return Form 80-205 . The resident spouse will report all income earned in both the Mississippi income only column and the income from all sources column. The spouse that is not a resident will report any income earned in Mississippi in the Mississippi income column only, but will declare his or her total income for purposes of prorating the income and deductions.

Back to top How do I file my tax return if my spouse died? A final income tax return must be filed by the due date for a taxpayer who died in the taxable year.

As the surviving spouse, you should file as married spouse died. Any income received for your deceased spouse in the year after his/her death and for any succeeding taxable years until the estate is completed, must be reported each year on Mississippi Fiduciary Income Tax Return Form 81-110 .

Back to top What are the requirements for filing and paying estimated tax? You can make estimate payments online through TAP!Every individual taxpayer who does not have at least eighty percent (80%) of his/her annual tax liability prepaid through withholding must make estimated tax payments if his/her annual tax liability exceeds two hundred dollars ($200).

Estimated tax payments must not be less than 80% of the annual income tax liability. Any taxpayer who fails to file the estimated tax voucher Form 80-106 with payment within the time prescribed or underestimates the required amount shall be liable for interest of 7/10% per month on underpayment of tax from the date payment is due until paid.

Back to top When are estimated tax payments due? April 15th, June 15th, September 15th, and January 15th. Back to top I live and work on a reservation. Do I have to file a Mississippi return? You do not need to file a Mississippi Income Tax return if you lived the entire year on the reservation, all of your income was earned on the reservation, and you are an enrolled member.

Back to top When should I file an Affidavit In Support of Reservation Indian Income Exclusion from Mississippi State Income Taxes Form 80-340? An Affidavit In Support of Reservation Indian Income Exclusion from Mississippi State Income Taxes Form 80-340 must be filed with any income tax return including exempt reservation income.

Back to top I am an enrolled tribal member living on a Reservation and have both reservation income and income earned off the reservation? You should not report the taxable income on a resident return and take full advantage of exemptions and deductions.

Instead, you should report the taxable income on a Mississippi Non-Resident / Part-Year Return Form 80-205 and prorate by total income. Back to top I am an enrolled tribal member that lives and works on a Reservation and my only taxable income is in the form of dividends or interest earned off of the Reservation.

Do I need to file an income tax return? You do not need to file a Mississippi Income Tax return. Back to top I am an enrolled tribal member and receive a distribution from the tribal casino operations whether or not I live on the Reservation.

Is this income taxable? If you reside on the Reservation the income is not taxable but the income is taxable if you reside off the Reservation. Back to top How can I receive my withholding back where I live and work on the reservation and Mississippi withholding was withheld from my earnings?

You must file a Mississippi Resident Form 80-105, attach W2, and Mississippi Affidavit In Support Of Reservation Indian Income Tax Exclusion Form Mississippi State Income Taxes Form 80-340 .

Back to top What is Head of Family? An Individual that is a taxpayer who is single and maintains a household which constitutes the principle place of abode for himself/herself and have one or more dependents living in the home. Back to top If I am married but separated do I qualify for head of family? A married individual must live apart from his/her spouse for the entire year and have one or more dependents living in the home for the entire year to qualify as head of family.

Back to top The IRS is allowing preparers to apply for an alternative identification number that is used instead of a social security number. On a Mississippi return, can a preparer use this number? Yes, if the preparer sends us a copy of the IRS Application for Preparer Tax Identification Number (IRS for W-7P) and a copy of the approved IRS notice with the assigned tax identification number.

They can still use the federal identification number of their firm or their social security number. Back to top I serve in the United States military. What income is taxable to Mississippi? Military pay is subject to income tax to the state that is your home of record. If you entered the military in Mississippi, you are presumed to be a resident of Mississippi unless you change that designation.

Yes, if your spouse has Mississippi wages your spouse is required to file a nonresident tax return and pay taxes on the income earned in Mississippi, unless your spouse qualifies for the Military Spouses Residency Relief Act.

rn. If you perform services partly in and partly out of the state, only the wages you are paid for the services performed in Mississippi are subject to Mississippi income tax. The W-2 forms issued to you from your employer (s) should indicate the state in which the wages were paid, along with the wages you earned in that state.

Individual Income Tax FAQs

"The following is intended to provide general information concerning a frequently asked question about taxes administered by the Mississippi Department of Revenue (DOR.) It is an informal interpretation of the tax law and is not intended to serve as a rule, regulation, declaratory opinion, or letter ruling.

Legislation, regulations, court decisions, notices and announcements could affect the accuracy of this information. Please refer to the Mississippi Code Annotated and the Mississippi Administrative Code for the most current version of the law and administrative procedures.

Online access to your tax account is available through TAP. What is a catastrophe savings account? Can I make catastrophe savings contributions to an existing savings account or money market account that contains funds held for a separate purpose? How many catastrophe savings accounts can I have? What can the money in a catastrophe savings account be used for? What is a Catastrophic Event? Why do I want a catastrophe savings account? Will it help with my taxes?

Is my catastrophe savings account subject to attachment, levy, garnishment, or legal process in Mississippi? How much money can I put into my catastrophe savings account? Can deductible contributions be made to the catastrophe savings over multiple years? Can my spouse and I both establish a catastrophe savings account and receive more than once deduction? Is there a penalty if I use the money in my catastrophe savings account for something other than qualified catastrophe expenses?

Can I make contributions to a catastrophe savings account to cover damages to a second home? What if I put too much money into my catastrophe savings account? Can I transfer money from my regular savings account into a catastrophe savings account? What records do I need to keep regarding withdrawals from my catastrophe savings account to pay for qualified catastrophe expenses?

If I withdraw money from my catastrophe savings account to cover repair costs of my home, can I replenish the account and receive another deduction? Is the interest earned on the account taxable for Mississippi income tax purposes? How are the distributions reported?

Does the financial institution issue a 1099 showing the distributions? What happens when a taxpayer moves to a different residence or out of state? Are they required to take out the money in the catastrophe savings account and therefore have to report it as income? Or are they allowed to keep the savings account and only report the income to MS when they actually withdraw the money?

What if they moved from Mississippi to Alabama where both states have the ability to have a catastrophe savings account, does that matter? Where is my refund? How long will it take to get my refund? How do I get another refund check if mine is lost? How do I report Gambling Winnings? My refund check is dated more than a year ago, what should I do?

Can I get my refund by direct deposit to my checking or savings account? I selected direct deposit and my bank account has been closed.

What do I need to do to get my refund? I am getting a refund this year, but I will not be able to file by the due date. Will I have to pay a penalty or interest? How many years can I go back and file for a refund? How do I file an income tax return and request a refund for a decedent? Can I obtain a refund for taxes withheld from gambling winnings in Mississippi? As the survivor or representative of deceased taxpayer, how do I cash a refund check?

I received a notice that my refund was taken to offset another debt. Why? Why did you take my federal refund? Can I file a prior year return or an amended return electronically? Do I have to file a Mississippi return? When should I file my return? Where do I send my Mississippi state income tax return? Am I considered to have filed on time if my return is postmarked by the due date?

If I am unable to file my return by the due date, can I get an extension? If I am moving in two weeks, what address should I put on my tax form? What should I do if I moved after filing my return? I am a nonresident. What form do I need? Why do I have to report total income on my non-resident or part-year return?

How should my income be reported to Mississippi if I am a resident of another state but I work in Mississippi and other states?

I was a part-year Mississippi resident. What form do I need? I am a Mississippi resident who earns income in another state and pays income tax to the other state. How must I report my income to Mississippi? What are the reporting requirements as the result of an IRS audit?

If I file a joint tax return and both husband and wife have income can I use column B? How do we file a tax return when one spouse is a resident of Mississippi and the other is not? How do I file my tax return if my spouse died? What are the requirements for filing and paying estimated tax? When are estimated tax payments due? I live and work on a reservation. Do I have to file a Mississippi return?

When should I file an Affidavit In Support of Reservation Indian Income Exclusion from Mississippi State Income Taxes Form 80-340? I am an enrolled tribal member living on a Reservation and have both reservation income and income earned off the reservation? I am an enrolled tribal member that lives and works on a Reservation and my only taxable income is in the form of dividends or interest earned off of the Reservation.

Do I need to file an income tax return? I am an enrolled tribal member and receive a distribution from the tribal casino operations whether or not I live on the Reservation.

Is this income taxable? How can I receive my withholding back where I live and work on the reservation and Mississippi withholding was withheld from my earnings?

What is Head of Family? If I am married but separated do I qualify for head of family? The IRS is allowing preparers to apply for an alternative identification number that is used instead of a social security number. On a Mississippi return, can a preparer use this number? I serve in the United States military. What income is taxable to Mississippi?

Does Mississippi exempt any portion of military pay? I am in the military and I am temporarily stationed in Mississippi. My spouse and I are not Mississippi residents. My spouse earned wages working in Mississippi. Is my spouse required to file a Mississippi return and pay Mississippi taxes on that income? I am in the military and stationed outside Mississippi. I am a Mississippi resident. My spouse, who is also from Mississippi, is living with me.

My spouse is not in the military but is earning income outside Mississippi. Is my spouse still considered a Mississippi resident? Is my spouse still required to pay taxes to Mississippi on income earned outside Mississippi? What should I do if I have already filed my return but I receive additional tax information such as Form W2 or Form 1099?

How do I amend my return? I filed an amended return. How long does it take to get the refund? Is retirement income taxable?

Is Social Security taxable in Mississippi? At what rate does Mississippi tax my income? Is unemployment taxable? I am claimed as a dependent on my parent or guardian’s income tax return. Does Mississippi allow me the personal exemption allowance? I itemized deductions on my federal return. What amount do I use on my Mississippi return? What deductions are not allowed on Mississippi itemized deduction Schedule A?

If I itemize my deductions, can I deduct my auto registration and ad valorem tax? Does Mississippi recognize common law marriages? Does Mississippi recognize same-sex marriage? How does Mississippi treat Net Operating Loss (NOL)? What is the Mississippi tax treatment of long-term capital gains? What is the Mississippi tax treatment of long-term capital losses?

Is the scholarship I am receiving taxable? Does Mississippi follow the Internal Revenue Code for Qualified Tuition Programs? Can I deduct child care expenses on my Mississippi income tax return? Does Mississippi have an Individual child care tax credit? Can I deduct mileage as a business expense? What is the penalty and interest for late payment? I am unable to pay the tax owed by the due date.

Can I get a payment plan? What is a 1099-G and why did you send it to me? How can I obtain copies of returns I filed? What identifying information is needed when I write in with a question on my state income tax return?

Where can I obtain blank tax forms for prior years? My employer didn’t send me a W-2 form. What should I do? My employer went out of business/or will not give me a W-2 form. What can I do? What should I do if my Form W-2 is incorrect? What is MPACT? How can I report someone who used my child/children's Social Security Number and claimed them on their return without my permission?

Are tips/gratuity subject to Mississippi income and withholding? What are my payment options? What is a catastrophe savings account?

A catastrophe savings account is a tax advantaged regular savings account or money market account established by a Mississippi resident after January 1, 2015, at a financial institution to help pay the insurance deductible, to help pay expenses not covered by the insurance policy after the deductible is paid and to help pay self-insured losses for the taxpayer’s legal residence under an insurance policy that covers hurricane, flood, windstorm, or other catastrophic event damage on the taxpayer’s legal residence.

In order to qualify as a catastrophe savings account, the account must be labeled as a ""Catastrophe savings account”. Back to top Can I make catastrophe savings contributions to an existing savings account or money market account that contains funds held for a separate purpose?

No, a catastrophe savings account must be segregated into a new, separate savings or money market account and be labeled as a ""Catastrophe Savings Account"". You must designate all monies in this account for this purpose. Back to top How many catastrophe savings accounts can I have?

A Mississippi income taxpayer may establish only one catastrophe savings account for the taxpayer’s legal residence and shall specify that the purpose of the account is to cover the aggregate amount of insurance policy deductibles and other uninsured portions of risks of loss from a hurricane, flood, windstorm or other catastrophic event.

Back to top What is a Catastrophic Event? ""Catastrophic Event"" means windstorms, cyclones, earthquakes, hurricanes, ice storms, tornadoes, high winds, flood, hail and force majeure.

The term ""Catastrophic Event"" also includes any event or occurrence for which a Presidential declaration of disaster, or declaration of disaster by the Governor, is issued.

Back to top Why do I want a catastrophe savings account? Will it help with my taxes? · The money will be available to pay for the above described deductibles or damage from a catastrophic event.· The contributions and interest earned from a catastrophe savings account are excluded from Mississippi taxable gross income as long as the contributions are not in excess of the limitations established by law.· Distributions to pay for qualified catastrophe expenses are excluded from Mississippi taxable income.

Back to top Is my catastrophe savings account subject to attachment, levy, garnishment, or legal process in Mississippi? No, a Catastrophe savings account is not subject to attachment, levy, garnishment, or legal process in Mississippi, provided that no funds in an account are derived from or the result of a fraudulent conveyance making contributions to the account.

Back to top How much money can I put into my catastrophe savings account? If a qualified insurance deductible is less than or equal to $1,000, then the total amount that may be contributed to a catastrophe savings account cannot be more than $2,000. If a qualified insurance deductible is greater than $1,000, then the total amount that may be contributed to a catastrophe savings account will be $15,000 or twice the amount of the deductible, whichever is less.

Example 1 - Bob has a $10,000 deductible; he can contribute $15,000 to his catastrophe savings account. Example 2 - Mary has a $6,000 deductible; she can contribute $12,000 to her catastrophe savings account.

In the case of a self-insured individual who chooses not to obtain insurance on his or her legal residence, then the total amount that may be contributed to a catastrophe savings account will be the lesser of $350,000 or the value of the taxpayer’s legal residence. Example 3 - Jim self-insures his legal residence which is valued at $200,000; he may contribute up to $200,000 to his catastrophe savings account.

Example 4 - Donna self-insures her legal residence which is valued at $500,000; she may contribute up to $350,000 to her catastrophe savings account.

Back to top Can deductible contributions be made to the catastrophe savings over multiple years? Yes, contributions to a catastrophe savings account can be made over multiple years until the maximum limitation amount has been met. As long as taxpayers are making contributions to a catastrophe savings account, a deduction to Mississippi gross income is allowed. Back to top Can my spouse and I both establish a catastrophe savings account and receive more than once deduction?

No, the deduction is limited to a taxpayer’s legal residence in Mississippi, and married taxpayers filing jointly are only entitled to one deduction. Back to top Is there a penalty if I use the money in my catastrophe savings account for something other than qualified catastrophe expenses?

Yes, if a distribution taken from the catastrophe savings account exceeds the qualified distribution expenses during the taxable year, then an additional two and one-half percent (2-1/2%) tax is due on the excess distributions. The excess distributions are also reported as Mississippi taxable income. This additional tax does not apply if either of the following apply:1.

The taxpayer no longer owns a legal residence that qualifies for homestead exemption under Miss. Code Ann. §27-33-1 et seq. ; or2. The distribution from a catastrophe savings account is made on or after the date on which the taxpayers attains the age of seventy (70) years.

Back to top Can I make contributions to a catastrophe savings account to cover damages to a second home? No, a catastrophe savings account is only established for a taxpayer’s legal residence in Mississippi.

Back to top What if I put too much money into my catastrophe savings account? If a taxpayer contributes in excess of the limits provided by law, the taxpayer shall withdraw the amount of the excess contributions and include that amount in the Mississippi taxable gross income in the year of withdrawal. Back to top Can I transfer money from my regular savings account into a catastrophe savings account?

Yes, funds contributed to the catastrophe savings account can come from any source. Back to top What records do I need to keep regarding withdrawals from my catastrophe savings account to pay for qualified catastrophe expenses? Taxpayers should maintain receipts for the qualified expenses paid from the distributions made from a catastrophe savings account.

Tim reached his contribution limit. In 2016 his house is damaged in a tornado and the county in which he lives has been declared a disaster by the Governor of Mississippi. Tim uses all of his $2,000 to cover his insurance deductible. In 2017, Tim makes contributions to his catastrophe savings account of $1,000.

On his 2017 Mississippi return, Tim is able to exclude the $1,000 contribution he made. Exa mple 2 – Bob established a catastrophe savings account in 2016 making contributions of $2,000 which is his contribution limit.

In 2016, his house is damaged in a flood and the county is declared a disaster by the Governor of Mississippi. Bob uses all of his $2,000 to cover his insurance deductible. Bob then decides to contribute $1,000 to his catastrophe savings account to replenish what he took out in 2016.

The only 1099 issued on this account will be for the interest earned on the account. This interest is excluded from Mississippi gross income.

Back to top What if they moved from Mississippi to Alabama where both states have the ability to have a catastrophe savings account, does that matter?

Your refund is being held because of a prior year tax liability. Examples: Income Tax, Sales Tax, Withholding Tax, etc.

Back to top How long will it take to get my refund? Electronic return filers please allow ten business days before calling about your refund. All other returns which are filed early are processed before and usually more quickly than returns filed closer to the due date.

Ordinarily, within ten weeks after we receive your completed return, we will mail your refund check. Therefore, allow at least ten weeks for your refund to arrive before contacting us. Back to top How do I get another refund check if mine is lost?

You should request a tracer from the Department of Revenue in writing. Mail your request to: Individual Income Tax Division PO Box 1033 Jackson, MS 39215-1033Include name, address, social security number, contact number, and detailed explanation. Please allow 8-10 weeks to process the request. Back to top How do I report Gambling Winnings? Gambling winnings reported on a W2G, 1099, or other informational return from Mississippi casinos are subject to a three percent (3%) non-refundable income tax. The casinos withhold the tax at the time of payout.

The amount withheld is non-refundable to the taxpayer. Section 27-7-901 of the Mississippi Code provides that the amount of winnings reported on W2G, 1099 or other informational return from Mississippi casinos are not included in Mississippi income and no income tax credit is allowed for the amount of withholding.

A non-resident taxpayer with only Mississippi gambling winnings and/or losses should not file a Mississippi tax return. The document provided by the casino is considered the income tax return for this type of Mississippi income and therefore is proof that the tax was paid to Mississippi. Back to top My refund check is dated more than a year ago, what should I do? Because the refund check was issued more than 12 months ago, it is now in the possession of the Division of Unclaimed Property at the State Treasury.

You may file a claim with the Treasury to obtain your refund at: Office of the State Treasurer Division of Unclaimed Property PO Box 138Jackson, MS 39205 (601) 359-3534Back to top Can I get my refund by direct deposit to my checking or savings account? Yes, direct deposit is a quick and convenient method to receive your Mississippi income tax refund. Direct deposit is available only if you file electronically. The Department of Revenue will deposit your refund in your checking or savings account.

Back to top I selected direct deposit and my bank account has been closed. What do I need to do to get my refund? You don't need to do anything. If you had requested to have your refund deposited directly into your bank account and your account has been closed, the refund will be returned to us.

We will issue a paper check and mail it to the address we have on our system. This will delay your refund by several weeks.

Back to top I am getting a refund this year, but I will not be able to file by the due date. Will I have to pay a penalty or interest? Late file penalties are only assessed on the deficiency or delinquency of tax due. If you are getting a refund, there is no deficiency or delinquency of tax due.

You are encouraged to file your return as close to the due date as possible. Back to top How many years can I go back and file for a refund? You have 3 years from the due date of the original tax return to file for a refund. Back to top How do I file an income tax return and request a refund for a decedent?

Complete an income tax return Form 80-105 Resident Return or Form 80-205 Non-Resident / Part-Year Return. Attach the following required documents to the return: Completed federal Form 1310Copy of Death Certificate If requestor is a personal representative, verification of appointment. Back to top Can I obtain a refund for taxes withheld from gambling winnings in Mississippi?

No. Taxes withheld by Mississippi casinos as a result of gambling winnings are not refundable in Mississippi. Mississippi residents are not required to report Mississippi gambling winnings as income on their state return.

Back to top I received a notice that my refund was taken to offset another debt. Why? Before the Department of Revenue issues a refund, we are required to check for any outstanding debt that you may have with the agencies for which we have received notification.

If any such debt is found, the amount you owe may be deducted from your refund. Examples of this type of indebtedness would be back child support, owing a university for a student loan, and unemployment, etc.

If you disagree with the amount, you should contact the agency that is due the outstanding debt. Back to top Why did you take my federal refund? The Department of Revenue participates in a federal offset program once an individual tax liability has reached final status. The federal program will hold federal refunds for the state tax liability and remit the refund to the Department of Revenue to apply to the taxpayer’s liability.

All taxpayers are notified of the Department of Revenues participation in this program when the taxpayer is issued a Notice of Intent to Offset. Back to top Can I file a prior year return or an amended return electronically? No, prior year returns and amended returns must be submitted on paper forms.

Back to top Do I have to file a Mississippi return? If you are a Mississippi resident or have Mississippi income and the income exceeds the allowable deductions and exemptions, you are required to file a return. If you are not required to file a Mississippi return, but you received a W-2 form stating you had Mississippi tax withheld, you must file a Mississippi return to get a refund of your Mississippi withholding.

Back to top When should I file my return? Calendar year taxpayers must file no later than April 15th. Fiscal year filers must file no later than the 15th day of the fourth month following the close of their taxable year.

If the due date falls on a weekend, then the due date is the next business day. Back to top Where do I send my Mississippi state income tax return? For Income Tax Refunds: P. O. Box 23058, Jackson, MS 39225For all other Income Tax Returns: P. O.

Box 23050, Jackson, MS 39225Back to top Am I considered to have filed on time if my return is postmarked by the due date? Yes, your return is considered to be filed timely if the postmark is by the filing due date. Back to top If I am unable to file my return by the due date, can I get an extension?

If you receive an extension of time to file your federal income tax return, you are automatically allowed an extension of time to file your Mississippi income tax return. You will need to attach a copy of your federal extension (federal Form 4868 or 2688) with your Mississippi income tax return when you file.

An extension of time to file does not extend the time to pay any tax due. To avoid interest and penalty charges, you should pay your tax by the April 15th due date. Back to top If I am moving in two weeks, what address should I put on my tax form? You should put the address where you want the refund mailed.

Back to top What should I do if I moved after filing my return? If you move after filing your Mississippi income tax return, you will need to notify the Department of Revenue of your new address by letter to: Individual Income Tax Division PO Box 1033Jackson, MS 39215-1033Include name, correct address, social security number, contact number, and detailed explanation.

The U. S. Postal Service generally does not forward refund checks. Back to top I am a nonresident. What form do I need? You will need to file a Non-Resident or Part-Year Resident Individual Income Tax Return Form 80-205 .

Back to top Why do I have to report total income on my non-resident or part-year return? Total income is reported in order to prorate exemptions and deductions a taxpayer is allowed. Back to top How should my income be reported to Mississippi if I am a resident of another state but I work in Mississippi and other states? You must include all income on your Mississippi non-resident retu

rn. If you perform services partly in and partly out of the state, only the wages you are paid for the services performed in Mississippi are subject to Mississippi income tax. The W-2 forms issued to you from your employer (s) should indicate the state in which the wages were paid, along with the wages you earned in that state.

Back to top I was a part-year Mississippi resident. What form do I need? Taxpayers who were part-year Mississippi residents file Form 80-205 , Non-Resident or Part-Year Resident Income Tax Return.

Back to top I am a Mississippi resident who earns income in another state and pays income tax to the other state. How must I report my income to Mississi

ppi? If you are a Mississippi resident and earn income from another state, you must include all income on your Resident form. You may be entitled to claim a credit against your Mississippi tax liability for the income taxes paid to the other state. You must include a copy of the other state's return to receive that credit. Please note, credit for taxes paid to other states is the other state's actual tax liability, not the other state's withholding.

Back to top What are the reporting requirements as the result of an IRS audit? When there is an IRS change, the taxpayer has 30 days to report the change to the Department of Revenue without penalties on a Resident Return Form 80-105 or Non-Resident / Part-Year Return Form 80-205 and checking the amended box.

A complete copy of the federal change must be included with the amended return. If the taxpayer fails to notify the Department of Revenue of the change, the Department of Revenue has three years from the date the IRS disposes of the tax liability in question to issue an assessment. Also, the taxpayer has three years from the date the IRS disposes of the change to request a refund.

Penalties and interest will be due along with the additional tax. Back to top If I file a joint tax return and both husband and wife have income can I use column B? Married individuals who elect to file a combined return (both spouses having earned income) should separate incomes using column A for taxpayer and column B for spouse.

Back to top How do we file a tax return when one spouse is a resident of Mississippi and the other is not?

You must file a Mississippi Non-Resident / Part-Year Return Form 80-205 . The resident spouse will report all income earned in both the Mississippi income only column and the income from all sources column. The spouse that is not a resident will report any income earned in Mississippi in the Mississippi income column only, but will declare his or her total income for purposes of prorating the income and deductions.

Back to top How do I file my tax return if my spouse died? A final income tax return must be filed by the due date for a taxpayer who died in the taxable year.

As the surviving spouse, you should file as married spouse died. Any income received for your deceased spouse in the year after his/her death and for any succeeding taxable years until the estate is completed, must be reported each year on Mississippi Fiduciary Income Tax Return Form 81-110 .

Back to top What are the requirements for filing and paying estimated tax? You can make estimate payments online through TAP!Every individual taxpayer who does not have at least eighty percent (80%) of his/her annual tax liability prepaid through withholding must make estimated tax payments if his/her annual tax liability exceeds two hundred dollars ($200).

Estimated tax payments must not be less than 80% of the annual income tax liability. Any taxpayer who fails to file the estimated tax voucher Form 80-106 with payment within the time prescribed or underestimates the required amount shall be liable for interest of 7/10% per month on underpayment of tax from the date payment is due until paid.

Back to top When are estimated tax payments due? April 15th, June 15th, September 15th, and January 15th. Back to top I live and work on a reservation. Do I have to file a Mississippi return? You do not need to file a Mississippi Income Tax return if you lived the entire year on the reservation, all of your income was earned on the reservation, and you are an enrolled member.

Back to top When should I file an Affidavit In Support of Reservation Indian Income Exclusion from Mississippi State Income Taxes Form 80-340? An Affidavit In Support of Reservation Indian Income Exclusion from Mississippi State Income Taxes Form 80-340 must be filed with any income tax return including exempt reservation income.

Back to top I am an enrolled tribal member living on a Reservation and have both reservation income and income earned off the reservation? You should not report the taxable income on a resident return and take full advantage of exemptions and deductions.

Instead, you should report the taxable income on a Mississippi Non-Resident / Part-Year Return Form 80-205 and prorate by total income. Back to top I am an enrolled tribal member that lives and works on a Reservation and my only taxable income is in the form of dividends or interest earned off of the Reservation.

Do I need to file an income tax return? You do not need to file a Mississippi Income Tax return. Back to top I am an enrolled tribal member and receive a distribution from the tribal casino operations whether or not I live on the Reservation.

Is this income taxable? If you reside on the Reservation the income is not taxable but the income is taxable if you reside off the Reservation. Back to top How can I receive my withholding back where I live and work on the reservation and Mississippi withholding was withheld from my earnings?

You must file a Mississippi Resident Form 80-105, attach W2, and Mississippi Affidavit In Support Of Reservation Indian Income Tax Exclusion Form Mississippi State Income Taxes Form 80-340 .

Back to top What is Head of Family? An Individual that is a taxpayer who is single and maintains a household which constitutes the principle place of abode for himself/herself and have one or more dependents living in the home. Back to top If I am married but separated do I qualify for head of family? A married individual must live apart from his/her spouse for the entire year and have one or more dependents living in the home for the entire year to qualify as head of family.

Back to top The IRS is allowing preparers to apply for an alternative identification number that is used instead of a social security number. On a Mississippi return, can a preparer use this number? Yes, if the preparer sends us a copy of the IRS Application for Preparer Tax Identification Number (IRS for W-7P) and a copy of the approved IRS notice with the assigned tax identification number.

They can still use the federal identification number of their firm or their social security number. Back to top I serve in the United States military. What income is taxable to Mississippi? Military pay is subject to income tax to the state that is your home of record. If you entered the military in Mississippi, you are presumed to be a resident of Mississippi unless you change that designation.

Yes, if your spouse has Mississippi wages your spouse is required to file a nonresident tax return and pay taxes on the income earned in Mississippi, unless your spouse qualifies for the Military Spouses Residency Relief Act.

ppi? If you are a Mississippi resident and earn income from another state, you must include all income on your Resident form. You may be entitled to claim a credit against your Mississippi tax liability for the income taxes paid to the other state. You must include a copy of the other state's return to receive that credit. Please note, credit for taxes paid to other states is the other state's actual tax liability, not the other state's withholding.

Individual Income Tax FAQs

"The following is intended to provide general information concerning a frequently asked question about taxes administered by the Mississippi Department of Revenue (DOR.) It is an informal interpretation of the tax law and is not intended to serve as a rule, regulation, declaratory opinion, or letter ruling.

Legislation, regulations, court decisions, notices and announcements could affect the accuracy of this information. Please refer to the Mississippi Code Annotated and the Mississippi Administrative Code for the most current version of the law and administrative procedures.

Online access to your tax account is available through TAP. What is a catastrophe savings account? Can I make catastrophe savings contributions to an existing savings account or money market account that contains funds held for a separate purpose? How many catastrophe savings accounts can I have? What can the money in a catastrophe savings account be used for? What is a Catastrophic Event? Why do I want a catastrophe savings account? Will it help with my taxes?

Is my catastrophe savings account subject to attachment, levy, garnishment, or legal process in Mississippi? How much money can I put into my catastrophe savings account? Can deductible contributions be made to the catastrophe savings over multiple years? Can my spouse and I both establish a catastrophe savings account and receive more than once deduction? Is there a penalty if I use the money in my catastrophe savings account for something other than qualified catastrophe expenses?

Can I make contributions to a catastrophe savings account to cover damages to a second home? What if I put too much money into my catastrophe savings account? Can I transfer money from my regular savings account into a catastrophe savings account? What records do I need to keep regarding withdrawals from my catastrophe savings account to pay for qualified catastrophe expenses?

If I withdraw money from my catastrophe savings account to cover repair costs of my home, can I replenish the account and receive another deduction? Is the interest earned on the account taxable for Mississippi income tax purposes? How are the distributions reported?

Does the financial institution issue a 1099 showing the distributions? What happens when a taxpayer moves to a different residence or out of state? Are they required to take out the money in the catastrophe savings account and therefore have to report it as income? Or are they allowed to keep the savings account and only report the income to MS when they actually withdraw the money?

What if they moved from Mississippi to Alabama where both states have the ability to have a catastrophe savings account, does that matter? Where is my refund? How long will it take to get my refund? How do I get another refund check if mine is lost? How do I report Gambling Winnings? My refund check is dated more than a year ago, what should I do?

Can I get my refund by direct deposit to my checking or savings account? I selected direct deposit and my bank account has been closed.

What do I need to do to get my refund? I am getting a refund this year, but I will not be able to file by the due date. Will I have to pay a penalty or interest? How many years can I go back and file for a refund? How do I file an income tax return and request a refund for a decedent? Can I obtain a refund for taxes withheld from gambling winnings in Mississippi? As the survivor or representative of deceased taxpayer, how do I cash a refund check?

I received a notice that my refund was taken to offset another debt. Why? Why did you take my federal refund? Can I file a prior year return or an amended return electronically? Do I have to file a Mississippi return? When should I file my return? Where do I send my Mississippi state income tax return? Am I considered to have filed on time if my return is postmarked by the due date?

If I am unable to file my return by the due date, can I get an extension? If I am moving in two weeks, what address should I put on my tax form? What should I do if I moved after filing my return? I am a nonresident. What form do I need? Why do I have to report total income on my non-resident or part-year return?

How should my income be reported to Mississippi if I am a resident of another state but I work in Mississippi and other states?

I was a part-year Mississippi resident. What form do I need? I am a Mississippi resident who earns income in another state and pays income tax to the other state. How must I report my income to Mississippi? What are the reporting requirements as the result of an IRS audit?

If I file a joint tax return and both husband and wife have income can I use column B? How do we file a tax return when one spouse is a resident of Mississippi and the other is not? How do I file my tax return if my spouse died? What are the requirements for filing and paying estimated tax? When are estimated tax payments due? I live and work on a reservation. Do I have to file a Mississippi return?

When should I file an Affidavit In Support of Reservation Indian Income Exclusion from Mississippi State Income Taxes Form 80-340? I am an enrolled tribal member living on a Reservation and have both reservation income and income earned off the reservation? I am an enrolled tribal member that lives and works on a Reservation and my only taxable income is in the form of dividends or interest earned off of the Reservation.

Do I need to file an income tax return? I am an enrolled tribal member and receive a distribution from the tribal casino operations whether or not I live on the Reservation.

Is this income taxable? How can I receive my withholding back where I live and work on the reservation and Mississippi withholding was withheld from my earnings?

What is Head of Family? If I am married but separated do I qualify for head of family? The IRS is allowing preparers to apply for an alternative identification number that is used instead of a social security number. On a Mississippi return, can a preparer use this number? I serve in the United States military. What income is taxable to Mississippi?

Does Mississippi exempt any portion of military pay? I am in the military and I am temporarily stationed in Mississippi. My spouse and I are not Mississippi residents. My spouse earned wages working in Mississippi. Is my spouse required to file a Mississippi return and pay Mississippi taxes on that income? I am in the military and stationed outside Mississippi. I am a Mississippi resident. My spouse, who is also from Mississippi, is living with me.

My spouse is not in the military but is earning income outside Mississippi. Is my spouse still considered a Mississippi resident? Is my spouse still required to pay taxes to Mississippi on income earned outside Mississippi? What should I do if I have already filed my return but I receive additional tax information such as Form W2 or Form 1099?

How do I amend my return? I filed an amended return. How long does it take to get the refund? Is retirement income taxable?

Is Social Security taxable in Mississippi? At what rate does Mississippi tax my income? Is unemployment taxable? I am claimed as a dependent on my parent or guardian’s income tax return. Does Mississippi allow me the personal exemption allowance? I itemized deductions on my federal return. What amount do I use on my Mississippi return? What deductions are not allowed on Mississippi itemized deduction Schedule A?

If I itemize my deductions, can I deduct my auto registration and ad valorem tax? Does Mississippi recognize common law marriages? Does Mississippi recognize same-sex marriage? How does Mississippi treat Net Operating Loss (NOL)? What is the Mississippi tax treatment of long-term capital gains? What is the Mississippi tax treatment of long-term capital losses?

Is the scholarship I am receiving taxable? Does Mississippi follow the Internal Revenue Code for Qualified Tuition Programs? Can I deduct child care expenses on my Mississippi income tax return? Does Mississippi have an Individual child care tax credit? Can I deduct mileage as a business expense? What is the penalty and interest for late payment? I am unable to pay the tax owed by the due date.

Can I get a payment plan? What is a 1099-G and why did you send it to me? How can I obtain copies of returns I filed? What identifying information is needed when I write in with a question on my state income tax return?

Where can I obtain blank tax forms for prior years? My employer didn’t send me a W-2 form. What should I do? My employer went out of business/or will not give me a W-2 form. What can I do? What should I do if my Form W-2 is incorrect? What is MPACT? How can I report someone who used my child/children's Social Security Number and claimed them on their return without my permission?

Are tips/gratuity subject to Mississippi income and withholding? What are my payment options? What is a catastrophe savings account?

A catastrophe savings account is a tax advantaged regular savings account or money market account established by a Mississippi resident after January 1, 2015, at a financial institution to help pay the insurance deductible, to help pay expenses not covered by the insurance policy after the deductible is paid and to help pay self-insured losses for the taxpayer’s legal residence under an insurance policy that covers hurricane, flood, windstorm, or other catastrophic event damage on the taxpayer’s legal residence.

In order to qualify as a catastrophe savings account, the account must be labeled as a ""Catastrophe savings account”. Back to top Can I make catastrophe savings contributions to an existing savings account or money market account that contains funds held for a separate purpose?

No, a catastrophe savings account must be segregated into a new, separate savings or money market account and be labeled as a ""Catastrophe Savings Account"". You must designate all monies in this account for this purpose. Back to top How many catastrophe savings accounts can I have?

A Mississippi income taxpayer may establish only one catastrophe savings account for the taxpayer’s legal residence and shall specify that the purpose of the account is to cover the aggregate amount of insurance policy deductibles and other uninsured portions of risks of loss from a hurricane, flood, windstorm or other catastrophic event.

Back to top What is a Catastrophic Event? ""Catastrophic Event"" means windstorms, cyclones, earthquakes, hurricanes, ice storms, tornadoes, high winds, flood, hail and force majeure.

The term ""Catastrophic Event"" also includes any event or occurrence for which a Presidential declaration of disaster, or declaration of disaster by the Governor, is issued.

Back to top Why do I want a catastrophe savings account? Will it help with my taxes? · The money will be available to pay for the above described deductibles or damage from a catastrophic event.· The contributions and interest earned from a catastrophe savings account are excluded from Mississippi taxable gross income as long as the contributions are not in excess of the limitations established by law.· Distributions to pay for qualified catastrophe expenses are excluded from Mississippi taxable income.

Back to top Is my catastrophe savings account subject to attachment, levy, garnishment, or legal process in Mississippi? No, a Catastrophe savings account is not subject to attachment, levy, garnishment, or legal process in Mississippi, provided that no funds in an account are derived from or the result of a fraudulent conveyance making contributions to the account.

Back to top How much money can I put into my catastrophe savings account? If a qualified insurance deductible is less than or equal to $1,000, then the total amount that may be contributed to a catastrophe savings account cannot be more than $2,000. If a qualified insurance deductible is greater than $1,000, then the total amount that may be contributed to a catastrophe savings account will be $15,000 or twice the amount of the deductible, whichever is less.

Example 1 - Bob has a $10,000 deductible; he can contribute $15,000 to his catastrophe savings account. Example 2 - Mary has a $6,000 deductible; she can contribute $12,000 to her catastrophe savings account.

In the case of a self-insured individual who chooses not to obtain insurance on his or her legal residence, then the total amount that may be contributed to a catastrophe savings account will be the lesser of $350,000 or the value of the taxpayer’s legal residence. Example 3 - Jim self-insures his legal residence which is valued at $200,000; he may contribute up to $200,000 to his catastrophe savings account.

Example 4 - Donna self-insures her legal residence which is valued at $500,000; she may contribute up to $350,000 to her catastrophe savings account.

Back to top Can deductible contributions be made to the catastrophe savings over multiple years? Yes, contributions to a catastrophe savings account can be made over multiple years until the maximum limitation amount has been met. As long as taxpayers are making contributions to a catastrophe savings account, a deduction to Mississippi gross income is allowed. Back to top Can my spouse and I both establish a catastrophe savings account and receive more than once deduction?

No, the deduction is limited to a taxpayer’s legal residence in Mississippi, and married taxpayers filing jointly are only entitled to one deduction. Back to top Is there a penalty if I use the money in my catastrophe savings account for something other than qualified catastrophe expenses?

Yes, if a distribution taken from the catastrophe savings account exceeds the qualified distribution expenses during the taxable year, then an additional two and one-half percent (2-1/2%) tax is due on the excess distributions. The excess distributions are also reported as Mississippi taxable income. This additional tax does not apply if either of the following apply:1.

The taxpayer no longer owns a legal residence that qualifies for homestead exemption under Miss. Code Ann. §27-33-1 et seq. ; or2. The distribution from a catastrophe savings account is made on or after the date on which the taxpayers attains the age of seventy (70) years.

Back to top Can I make contributions to a catastrophe savings account to cover damages to a second home? No, a catastrophe savings account is only established for a taxpayer’s legal residence in Mississippi.

Back to top What if I put too much money into my catastrophe savings account? If a taxpayer contributes in excess of the limits provided by law, the taxpayer shall withdraw the amount of the excess contributions and include that amount in the Mississippi taxable gross income in the year of withdrawal. Back to top Can I transfer money from my regular savings account into a catastrophe savings account?

Yes, funds contributed to the catastrophe savings account can come from any source. Back to top What records do I need to keep regarding withdrawals from my catastrophe savings account to pay for qualified catastrophe expenses? Taxpayers should maintain receipts for the qualified expenses paid from the distributions made from a catastrophe savings account.

Receipts should be provided to the Department of Revenue upon request. Back to top If I withdraw money from my catastrophe savings account to cover repair costs of my home, can I replenish the account and receive another deduction? Yes, if a distribution is made to cover repairs made as a result of a catastrophic event, then contributions can be made up to the limit established by law. These contributions can be excluded from Mississippi taxable income. Example 1 – Tim established a catastrophe savings account in 2015 making contributions of $2,000.

Tim reached his contribution limit. In 2016 his house is damaged in a tornado and the county in which he lives has been declared a disaster by the Governor of Mississippi. Tim uses all of his $2,000 to cover his insurance deductible. In 2017, Tim makes contributions to his catastrophe savings account of $1,000.

On his 2017 Mississippi return, Tim is able to exclude the $1,000 contribution he made. Exa mple 2 – Bob established a catastrophe savings account in 2016 making contributions of $2,000 which is his contribution limit.

In 2016, his house is damaged in a flood and the county is declared a disaster by the Governor of Mississippi. Bob uses all of his $2,000 to cover his insurance deductible. Bob then decides to contribute $1,000 to his catastrophe savings account to replenish what he took out in 2016.

The only 1099 issued on this account will be for the interest earned on the account. This interest is excluded from Mississippi gross income.

Back to top What if they moved from Mississippi to Alabama where both states have the ability to have a catastrophe savings account, does that matter?

Your refund is being held because of a prior year tax liability. Examples: Income Tax, Sales Tax, Withholding Tax, etc.

Back to top How long will it take to get my refund? Electronic return filers please allow ten business days before calling about your refund. All other returns which are filed early are processed before and usually more quickly than returns filed closer to the due date.

Ordinarily, within ten weeks after we receive your completed return, we will mail your refund check. Therefore, allow at least ten weeks for your refund to arrive before contacting us. Back to top How do I get another refund check if mine is lost?

You should request a tracer from the Department of Revenue in writing. Mail your request to: Individual Income Tax Division PO Box 1033 Jackson, MS 39215-1033Include name, address, social security number, contact number, and detailed explanation. Please allow 8-10 weeks to process the request. Back to top How do I report Gambling Winnings? Gambling winnings reported on a W2G, 1099, or other informational return from Mississippi casinos are subject to a three percent (3%) non-refundable income tax. The casinos withhold the tax at the time of payout.

The amount withheld is non-refundable to the taxpayer. Section 27-7-901 of the Mississippi Code provides that the amount of winnings reported on W2G, 1099 or other informational return from Mississippi casinos are not included in Mississippi income and no income tax credit is allowed for the amount of withholding.

A non-resident taxpayer with only Mississippi gambling winnings and/or losses should not file a Mississippi tax return. The document provided by the casino is considered the income tax return for this type of Mississippi income and therefore is proof that the tax was paid to Mississippi. Back to top My refund check is dated more than a year ago, what should I do? Because the refund check was issued more than 12 months ago, it is now in the possession of the Division of Unclaimed Property at the State Treasury.

You may file a claim with the Treasury to obtain your refund at: Office of the State Treasurer Division of Unclaimed Property PO Box 138Jackson, MS 39205 (601) 359-3534Back to top Can I get my refund by direct deposit to my checking or savings account? Yes, direct deposit is a quick and convenient method to receive your Mississippi income tax refund. Direct deposit is available only if you file electronically. The Department of Revenue will deposit your refund in your checking or savings account.

Back to top I selected direct deposit and my bank account has been closed. What do I need to do to get my refund? You don't need to do anything. If you had requested to have your refund deposited directly into your bank account and your account has been closed, the refund will be returned to us.

We will issue a paper check and mail it to the address we have on our system. This will delay your refund by several weeks.

Back to top I am getting a refund this year, but I will not be able to file by the due date. Will I have to pay a penalty or interest? Late file penalties are only assessed on the deficiency or delinquency of tax due. If you are getting a refund, there is no deficiency or delinquency of tax due.

You are encouraged to file your return as close to the due date as possible. Back to top How many years can I go back and file for a refund? You have 3 years from the due date of the original tax return to file for a refund. Back to top How do I file an income tax return and request a refund for a decedent?

Complete an income tax return Form 80-105 Resident Return or Form 80-205 Non-Resident / Part-Year Return. Attach the following required documents to the return: Completed federal Form 1310Copy of Death Certificate If requestor is a personal representative, verification of appointment. Back to top Can I obtain a refund for taxes withheld from gambling winnings in Mississippi?

No. Taxes withheld by Mississippi casinos as a result of gambling winnings are not refundable in Mississippi. Mississippi residents are not required to report Mississippi gambling winnings as income on their state return.

Back to top I received a notice that my refund was taken to offset another debt. Why? Before the Department of Revenue issues a refund, we are required to check for any outstanding debt that you may have with the agencies for which we have received notification.

If any such debt is found, the amount you owe may be deducted from your refund. Examples of this type of indebtedness would be back child support, owing a university for a student loan, and unemployment, etc.

If you disagree with the amount, you should contact the agency that is due the outstanding debt. Back to top Why did you take my federal refund? The Department of Revenue participates in a federal offset program once an individual tax liability has reached final status. The federal program will hold federal refunds for the state tax liability and remit the refund to the Department of Revenue to apply to the taxpayer’s liability.

All taxpayers are notified of the Department of Revenues participation in this program when the taxpayer is issued a Notice of Intent to Offset. Back to top Can I file a prior year return or an amended return electronically? No, prior year returns and amended returns must be submitted on paper forms.

Back to top Do I have to file a Mississippi return? If you are a Mississippi resident or have Mississippi income and the income exceeds the allowable deductions and exemptions, you are required to file a return. If you are not required to file a Mississippi return, but you received a W-2 form stating you had Mississippi tax withheld, you must file a Mississippi return to get a refund of your Mississippi withholding.

Back to top When should I file my return? Calendar year taxpayers must file no later than April 15th. Fiscal year filers must file no later than the 15th day of the fourth month following the close of their taxable year.

If the due date falls on a weekend, then the due date is the next business day. Back to top Where do I send my Mississippi state income tax return? For Income Tax Refunds: P. O. Box 23058, Jackson, MS 39225For all other Income Tax Returns: P. O.

Box 23050, Jackson, MS 39225Back to top Am I considered to have filed on time if my return is postmarked by the due date? Yes, your return is considered to be filed timely if the postmark is by the filing due date. Back to top If I am unable to file my return by the due date, can I get an extension?

If you receive an extension of time to file your federal income tax return, you are automatically allowed an extension of time to file your Mississippi income tax return. You will need to attach a copy of your federal extension (federal Form 4868 or 2688) with your Mississippi income tax return when you file.

An extension of time to file does not extend the time to pay any tax due. To avoid interest and penalty charges, you should pay your tax by the April 15th due date. Back to top If I am moving in two weeks, what address should I put on my tax form? You should put the address where you want the refund mailed.

Back to top What should I do if I moved after filing my return? If you move after filing your Mississippi income tax return, you will need to notify the Department of Revenue of your new address by letter to: Individual Income Tax Division PO Box 1033Jackson, MS 39215-1033Include name, correct address, social security number, contact number, and detailed explanation.

The U. S. Postal Service generally does not forward refund checks. Back to top I am a nonresident. What form do I need? You will need to file a Non-Resident or Part-Year Resident Individual Income Tax Return Form 80-205 .

Back to top Why do I have to report total income on my non-resident or part-year return? Total income is reported in order to prorate exemptions and deductions a taxpayer is allowed. Back to top How should my income be reported to Mississippi if I am a resident of another state but I work in Mississippi and other states? You must include all income on your Mississippi non-resident retu

rn. If you perform services partly in and partly out of the state, only the wages you are paid for the services performed in Mississippi are subject to Mississippi income tax. The W-2 forms issued to you from your employer (s) should indicate the state in which the wages were paid, along with the wages you earned in that state.

Back to top I was a part-year Mississippi resident. What form do I need? Taxpayers who were part-year Mississippi residents file Form 80-205 , Non-Resident or Part-Year Resident Income Tax Return.

Back to top I am a Mississippi resident who earns income in another state and pays income tax to the other state. How must I report my income to Mississi

ppi? If you are a Mississippi resident and earn income from another state, you must include all income on your Resident form. You may be entitled to claim a credit against your Mississippi tax liability for the income taxes paid to the other state. You must include a copy of the other state's return to receive that credit. Please note, credit for taxes paid to other states is the other state's actual tax liability, not the other state's withholding.

Back to top What are the reporting requirements as the result of an IRS audit? When there is an IRS change, the taxpayer has 30 days to report the change to the Department of Revenue without penalties on a Resident Return Form 80-105 or Non-Resident / Part-Year Return Form 80-205 and checking the amended box.

A complete copy of the federal change must be included with the amended return. If the taxpayer fails to notify the Department of Revenue of the change, the Department of Revenue has three years from the date the IRS disposes of the tax liability in question to issue an assessment. Also, the taxpayer has three years from the date the IRS disposes of the change to request a refund.

Penalties and interest will be due along with the additional tax. Back to top If I file a joint tax return and both husband and wife have income can I use column B? Married individuals who elect to file a combined return (both spouses having earned income) should separate incomes using column A for taxpayer and column B for spouse.

Back to top How do we file a tax return when one spouse is a resident of Mississippi and the other is not?

You must file a Mississippi Non-Resident / Part-Year Return Form 80-205 . The resident spouse will report all income earned in both the Mississippi income only column and the income from all sources column. The spouse that is not a resident will report any income earned in Mississippi in the Mississippi income column only, but will declare his or her total income for purposes of prorating the income and deductions.

Back to top How do I file my tax return if my spouse died? A final income tax return must be filed by the due date for a taxpayer who died in the taxable year.

As the surviving spouse, you should file as married spouse died. Any income received for your deceased spouse in the year after his/her death and for any succeeding taxable years until the estate is completed, must be reported each year on Mississippi Fiduciary Income Tax Return Form 81-110 .

Back to top What are the requirements for filing and paying estimated tax? You can make estimate payments online through TAP!Every individual taxpayer who does not have at least eighty percent (80%) of his/her annual tax liability prepaid through withholding must make estimated tax payments if his/her annual tax liability exceeds two hundred dollars ($200).

Estimated tax payments must not be less than 80% of the annual income tax liability. Any taxpayer who fails to file the estimated tax voucher Form 80-106 with payment within the time prescribed or underestimates the required amount shall be liable for interest of 7/10% per month on underpayment of tax from the date payment is due until paid.

Back to top When are estimated tax payments due? April 15th, June 15th, September 15th, and January 15th. Back to top I live and work on a reservation. Do I have to file a Mississippi return? You do not need to file a Mississippi Income Tax return if you lived the entire year on the reservation, all of your income was earned on the reservation, and you are an enrolled member.

Back to top When should I file an Affidavit In Support of Reservation Indian Income Exclusion from Mississippi State Income Taxes Form 80-340? An Affidavit In Support of Reservation Indian Income Exclusion from Mississippi State Income Taxes Form 80-340 must be filed with any income tax return including exempt reservation income.

Back to top I am an enrolled tribal member living on a Reservation and have both reservation income and income earned off the reservation? You should not report the taxable income on a resident return and take full advantage of exemptions and deductions.

Instead, you should report the taxable income on a Mississippi Non-Resident / Part-Year Return Form 80-205 and prorate by total income. Back to top I am an enrolled tribal member that lives and works on a Reservation and my only taxable income is in the form of dividends or interest earned off of the Reservation.

Do I need to file an income tax return? You do not need to file a Mississippi Income Tax return. Back to top I am an enrolled tribal member and receive a distribution from the tribal casino operations whether or not I live on the Reservation.

Is this income taxable? If you reside on the Reservation the income is not taxable but the income is taxable if you reside off the Reservation. Back to top How can I receive my withholding back where I live and work on the reservation and Mississippi withholding was withheld from my earnings?

You must file a Mississippi Resident Form 80-105, attach W2, and Mississippi Affidavit In Support Of Reservation Indian Income Tax Exclusion Form Mississippi State Income Taxes Form 80-340 .

Back to top What is Head of Family? An Individual that is a taxpayer who is single and maintains a household which constitutes the principle place of abode for himself/herself and have one or more dependents living in the home. Back to top If I am married but separated do I qualify for head of family? A married individual must live apart from his/her spouse for the entire year and have one or more dependents living in the home for the entire year to qualify as head of family.

Back to top The IRS is allowing preparers to apply for an alternative identification number that is used instead of a social security number. On a Mississippi return, can a preparer use this number? Yes, if the preparer sends us a copy of the IRS Application for Preparer Tax Identification Number (IRS for W-7P) and a copy of the approved IRS notice with the assigned tax identification number.

They can still use the federal identification number of their firm or their social security number. Back to top I serve in the United States military. What income is taxable to Mississippi? Military pay is subject to income tax to the state that is your home of record. If you entered the military in Mississippi, you are presumed to be a resident of Mississippi unless you change that designation.

Yes, if your spouse has Mississippi wages your spouse is required to file a nonresident tax return and pay taxes on the income earned in Mississippi, unless your spouse qualifies for the Military Spouses Residency Relief Act.

.3. The Mississippi Income Tax Mississippi collects a state income tax at a maximum marginal tax rate of %, spread across tax brackets. Unlike the Federal Income Tax, Mississippi's state income tax does not provide couples filing jointly with expanded income tax brackets. Notably, Mississippi has the highest maximum marginal tax bracket in the United States.

Mississippi State Income Tax Tax Year 2017

Mississippi Taxes: Income Tax | Sales Tax | Property Tax | Corporate Tax | Excise Taxes Mississippi State Income Tax Tax Year 20171.1 - Contents Contents Mississippi Tax Rates Mississippi Tax Calculator About Tax Deductions Filing My Tax Return Mississippi Tax Forms Mailing Addressese Filing Information Income Tax Refunds Quick Fact: The average family pays $1,360.00 in Mississippi income taxes.

[1]Rank: 28th out of 51Download Mississippi Tax Information Sheet Launch Mississippi Income Tax Calculator1. Mississippi Income Tax Table Tax Bracket (Single) [2] Tax Bracket (Couple) [3] Marginal Tax Rate$0+ $0+ 3.00%$5,000+ $5,000+ 4.00%$10,000+ $10,000+ 5.00%Note: We don't currently have Mississippi's income tax brackets for tax year 2018. Until updated 2018 tax rates become available for Mississippi, the tax brackets shown above and used in the income tax calculator will be from tax year 2016.

Learn how marginal tax brackets work2. Mississippi Income Tax Calculator My Income Filing Status Exemptions Claim an exemption for myself Claim an exemption for my spouse Dependants Estimate My Income Tax How To Use This Calculator You can use our free Mississippi income tax calculator to get a good estimate of what your tax liability will be come April.

On the next page, you will be able to add more details like itemized deductions, tax credits, capital gains, and more. Please remember that the income tax code is very complicated, and while we can provide a good estimate of your Federal and Mississippi income taxes, your actual tax liability may be different

You can learn more about how the Mississippi income tax compares to other states' income taxes by visiting our map of income taxes by state. Mississippi recently added a special income tax exemption for any contributions to a qualifying Individual Retirement Account (IRA), similar to the IRA exemption allowed on your federal return.

Mississippi is one of only four states to offer this exemption. There are 5 days left until Tax Day, on April 16th 2018. The IRS will start accepting e Filed tax returns in January 2015 - you can start your online tax return today for free with Turbo Tax .

Compare the state income tax rates in Mississippi with the income tax rates in4. Mississippi Tax Deductions Income tax deductions are expenses that can be deducted from your gross pre-tax income.

Using deductions is an excellent way to reduce your Mississippi income tax and maximize your refund, so be sure to research deductions that you mey be able to claim on your Federal and Mississippi tax returns. For details on specific deductions available in Mississippi, see the list of Mississippi income tax deductions .4.1 - Mississippi Standard Deduction Unlike many other states, Mississippi has no standard deduction.

Certain itemized deductions (including property tax, qualified charitable contributions, etc) may be allowed depending on the income level and filing type of the taxpayer.

Keep in mind that not all deductions allowed on your federal income tax return are necessarily going to be allowed on your Mississippi income tax return .4.2 - Mississippi Personal Exemptions Mississippi has no personal exemption.

The Federal Income Tax, however, does allow a personal exemption to be deducted from your gross income if you are responsible for supporting yourself financially.4.3 - Mississippi Dependent Deduction Unlike most states, Mississippi does not have a dependent deduction. You can, however, claim dependent deductions on your Federal Tax Return.4.4 - Mississippi Itemized Deductions Mississippi allows itemized deductions, and you can claim the same itemized deductions on your Mississippi tax return as you do on your Federal tax return.

You must choose between itemizing your deductions and choosing the Mississippi standard deduction, so it's generally only worth itemizing your deductions if your itemized total is more then the Mississippi and Federal standard deductions.

For more details, visit the list of Mississippi itemized deductions.5. Mississippi Income Tax Forms Tax-Rates.org provides easy access to five of the most commonly used Mississippi income tax forms, in downloadable PDF format.

For all of the tax forms we provide, visit our Mississippi tax forms library or the 's tax forms page.11/-0001Form 80-100 - Individual Income Tax Instructions Use this instructional booklet to aid you with filling out and filing your Form 80-105 tax return. You may file your Form 80-105 with paper forms through the mail or online with efiling.11/-0001Form 80-105 - Individual Income Tax Return Form 80-105 is the general individual income tax form for Mississippi residents.

You must file, online or through the mail, yearly by April 17.11/-0001Form 80-106 - Payment Voucher You must pay estimated income tax if you are self employed or do not pay sufficient tax withholding.

You need to file form 80-300 with the Mississippi Department of Revenue on a quarterly basis. This form is the replacement of the self employment vouchers11/-0001Form 80-110 - EZ Individual Income Tax Form This form should only be filed by a single person with no dependants and with only wages and interest income.11/-0001Form 80-320 - Estimated Tax Underpayment Form If you underpaid or failed to pay your estimated income tax for the previous tax year, you must file form 80-320 to calculate and pay any interest or penalties due.06/2013Printable Mississippi Tax Table & Tax Reference Tax-Rates.org provides a printable Mississippi datasheet including an income tax table, a list of Mississippi tax deductions, important URLs and addresses, and more.

This document is in PDF format. View all Mississippi tax forms If you are not a resident of Mississippi, have a complicated tax return, or have other specialized circumstances you may need to download additional tax forms from the website. You can find all of Mississippi's 2018 income tax forms on the income tax forms page .6. How To File Your Mississippi Income Tax Return Once you've filled out your Mississippi income tax return, you have several options for filing and paying your income tax.

You can mail your return to the at the correct address below, and include your payment by check or money order.

You may also electronically file your Mississippi tax return through a tax preparer or using online tax software, and pay your taxes instantly using direct debit or a credit card (an additional credit card fee may apply).7.

Where To Send Your Mississippi Tax Return If you filled out physical tax return forms, mail your completed Mississippi income tax return to the Mississippi no later then December 31st. Please be sure to send your completed tax forms to the correct address for your filing type. Income Tax Return Mississippi Department of Revenue P. O. Box 23050 Jackson, MS 39225 Income Tax Return (Refund Expected) Mississippi Department of Revenue P. O. Box 23058 Jackson, MS 392258. e-Filing: Submit Your Mississippi Tax Return Online Visit Mississippi's e File Program You can save time and money by electronically filing your Mississippi income tax directly with the .

Benefits of e-Filing your Mississippi tax return include instant submission, error checking, and faster refund response times. Most tax preparers can electronically file your return for you, or you can do it yourself using free or paid income tax software, like the examples listed below. To e-file your Mississippi and Federal income tax returns, you need a piece of tax software that is certified for e File by the IRS.

While most in-depth tax software charges a fee, there are several free options available through the states, and simple versions are also offered free of charge by most tax software companies.

The two most popular tax software packages are H&R Block At Home, sold by the H&R Block tax preparation company, and Turbo Tax Federal & State, sold by the Intuit software company. Both companies produce multiple editions for simple to very complex tax returns, so be sure to carefully compare the features offered by each package.9.

Getting Your Mississippi Tax Refund If your state tax witholdings are greater then the amount of income tax you owe the state of Mississippi, you will receive an income tax refund check from the government to make up the difference. It should take one to three weeks for your refund check to be processed after your income tax return is recieved. E-filing your return and filing early can help ensure your refund check gets sent as quickly as possible.

Once you've filed your tax return, all you have to do is wait for your refund to arrive. If you want to check the status of your Mississippi tax refund, you can visit the Mississippi Income Tax Refund page .

How can we improve this page? We value your comments and suggestions! Send Instant Feedback About This Page Promo10. References Our state ranking and income tax figures are based on a family of four (married parents with two children) earning the national median household income of $50,000 per year.

Deductions and personal exemptions are taken into account, but some state-specific deductions and tax credit programs may not be accounted for. Before the official 2018 Mississippi income tax rates are released, provisional 2018 tax rates are based on Mississippi's 2017 income tax brackets. The 2018 state personal income tax brackets are updated from the Mississippi and Tax Foundation data. Mississippi tax forms are sourced from the Mississippi income tax forms page, and are updated on a yearly basis. Please make sure the Mississippi forms you are using are up-to-date.

The Mississippi state government collects several types of taxes. The most significant are its income and sales taxes. While the personal income tax, which has a top rate of 5%, is slightly lower than the national average for state income taxes, the statewide sales tax of 7% is slightly above the national average.

Mississippi Income Tax Calculator

"Mississippi Income Tax Calculator Overview of Mississippi Taxes Mississippi has a progressive state income tax that is slightly lower than the national average. The state sales tax is slightly above the national average. Property taxes are among the lowest in the nation.

Retired? Use our Retirement Income Tax Calculator. FROM OUR PARTNER Estimate your tax refund with the Tax Caster Tax Calculator by Turbo Tax Enter your financial details to calculate your taxes Household Income Location Redmond, WA is not in Mississippi Dismiss Filing Status Single Advanced Your 2017 Estimated State Income Tax: $0Your 2017 Income Taxes (Pre-Trump Tax Plan)Tax Type Marginal Tax Rate Effective Tax Rate 2017 Taxes 2018 Trump Taxes*Federal 25.00% 15.94% $12,073 $9,962FICA 7.65% 7.65% $5,794 $5,794State 0.00% 0.00% $0 $0Local 0.00% 0.00% $0 $0Total Income Taxes $17,867 $15,756Income After Taxes $57,871 $59,982* These will be the taxes owed for the 2018 - 2019 filing season.

Your 2017 Tax Breakdown Income Tax $ 17,867Sales Tax $ 1,924Fuel Tax $ 229Property Tax $ 2,469Total Estimated Tax Burden $ 22,490Percent of income to taxes = 30 %Total Estimated Tax Burden$ 22,490Changes to Your Federal Income Taxes Under the Trump Tax Plan$0 $2.5k $5k $7.5k $10k $12.5k $15k2017$12,0732018$9,962Your marginal federal income tax rate will change from 25.00% to 22.00%.

Your effective federal income tax rate will change from 15.94% to 13.15%. Your federal income taxes will change from $12,073 to $9,962.

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Balance for APY: $0 Rate: 1.29%Open an Account Today and Earn 1.30% APY. Safe and Secure. Ad Disclosure Source: Smartasset.com From Our Partner Tax Caster Tax Calculator - Estimate your tax refund or how much you'll owe. W-4 Withholding Calculator - Easily estimate your paycheck withholdings Where's My Refund Tracker - Start tracking your tax refund today. Self-Employed Expense Estimator - See what you can deduct to reduce your taxes. More from Smart Asset Mississippi paycheck calculator Mississippi property taxes Mortgage rates in Mississippi Mississippi retirement taxes How helpful was this page in answering your question?not helpful very helpful Mississippi state tax quick facts Income tax: 3% - 5%Sales tax: 7% (8% in Jackson, Mississippi)Property tax: 0.8% average effective rate Gas tax: 18.79 cents per gallon of regular gasoline, 18.40 cents per gallon of diesel

That state sales tax used to be the only such tax collected in the state, but the capital city of Jackson recently enacted its own additional sales tax of 1%.

Jackson’s tax represents the only local sales tax in the state. Below, we will take a close look at these tax rates, as well as Mississippi’s property taxes. Mississippi Income Tax The income tax in the Magnolia State is based on three tax brackets, with rates of 3%, 4% and 5%.

The tax brackets for all four filing statuses are shown in the table below. Income Tax Brackets All Filers Mississippi Taxable Income Rate$0 - $5,000 3.00%$5,000 - $10,000 4.00%$10,000+ 5.00%Those tax rates do not apply to total income, but rather taxable income, which accounts for deductions and exemptions.

Mississippi allows the same itemized deductions as the IRS, with the exception of the deduction for state and local income taxes. The standard deduction in Mississippi is $2,300 for single filers and married individuals filing separately, $4,600 for married individuals filing jointly and $3,400 for heads of household.

If itemized deductions are less than the standard deduction, taxpayers receive the standard deduction. Along with those deductions, there is also a personal exemption in Mississippi. The exemption is $6,000 for single filers and married individuals filing separately, $12,000 for married individuals filing jointly and $8,000 for heads of household.

Taxpayers can claim additional exemptions of $1,500 per dependent. If you are looking to find some help on your taxes, consider tax preparation software like Credit Karma and Tax Act to help file your return. Mississippi does not have some of the tax credits common to other states, such as the Earned Income Tax Credit or the Child and Dependent Care Tax Credit. Mississippi Sales Tax

There is a single, statewide sales tax of 7% in Mississippi. That is the same, everywhere in the state, with one exception. As of 2015, the city of Jackson, Mississippi’s state capital, collects its own additional sales tax of 1%. This means the total sales tax there is 8%.

Mississippi state income tax along with a federal tax is usually withheld from your paycheck as you receive it each pay cycle. While the federal income tax rates are set for each income bracket, MS state income tax rates do not necessarily align with the federal figures.

Mississippi State Income Tax Rates MS State Tax Rates | MS Tax Calculator | Cost of Living Calculator Before using our Income Tax Calculator, here are some basic tax principles that you should know.

The variable income tax rate for Mississippi is determined by MS state tax legislation. How much income tax that is withheld from your paycheck depends on which tax bracket you fall under.

In general the more you make, the more you will be taxed. To find out more about MS income tax, sales tax, W4 forms, 1040 forms, tax returns, current state tax rates and general Mississippi tax information, click here for the Mississippi State Tax Commission. How Mississippi State income tax rates are structured The tax table below will show in detail the Mississippi state income tax rates by income tax bracket (s).

There are 3 income tax brackets for Mississippi. If your income range is between $0 and $5,000, your tax rate on every dollar of income earned is 3%. If your income range is between $5,001 and $10,000, your tax rate on every dollar of income earned is 4%. If your income range is $10,001 and over, your tax rate on every dollar of income earned is 5%. Income tax brackets data last updated March 3rd, 2009.

Filing for Mississippi State Income Tax Return The Mississippi state income tax and federal income tax filing deadline falls on April 15th of every year (but may fall later if April 15th falls on a day when there is no mail service).

An increasingly popular option to filing your federal and state income taxes is through the use of the web by e-file. E-file allows you to fill-out and submit all your income tax forms through the federal or state government websites.

You can access the Mississippi e-file page here. For any snail mail correspondence, you can contact the Mississippi State Department of Revenue at the address below.

Mississippi State Tax Commission Collection Division P. O. Box 23338 Jackson, MS 39225-3338Other State Income Tax Rates information Alabama Arizona Arkansas California Colorado Connecticut Delaware District of Columbia Georgia Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Rhode Island South Carolina Tennessee Utah Vermont Virginia West Virginia Wisconsin States without income tax rate information: Alaska Florida Nevada South Dakota Texas Washington Wyoming Mississippi Income Tax Calculator and Salary Wizard Find out what you are worth and how much Mississippi state income tax you would have to pay per paycheck through our Salary Wizard.

Offset those high MS income taxes with a higher paying job. Get a head start at your next salary review by buying a personalized salary report here.

Select a Job Category Enter Zip Code ORCost of Living Calculator If you are considering a move to a new city or state away from Mississippi, using Salary.com's cost-of-living calculator will compare living-cost indices and salary differentials to help you make an informed comparison.

Learn how your disposable income will be affected by a relocation between any combination of 300-plus U. S. cities. The Cost-of-Living Wizard also reports the salary adjustment needed to maintain your standard of living, and what salary increase or decrease is likely given local market factors. Click here for the Cost-of-Living Wizard.

ion.3. Taxpayer and Spouse Non-Residents - Taxpayer and spouse are residents of a different state. The spouse and taxpayer must file a Mississippi tax return due to one or both having Mississippi earned income. Main Info Screen. If both members are residents of another state, the parties should file as nonresidents

1. Taxpayer and Spouse Residents (Use also for Single Taxpayer) - Taxpayer and spouse are both Mississippi residents, lived at their present location all year, and one or both had income. Main Info Screen. Mississippi 80-105 Form. Married couples may file joint, combined, or separate, whichever is the best tax advantage.

NOTE: You will need to override the software in o rder to choose the Married Filing Separately option. Check all three options to see which one benefits the taxpayer more. In this example, filing Married - Combined will provide the largest refund . You must complete the County Code. Look up codes here . Residents living out of state enter a county code of 90.

Complete all other fields and forms with red or required information.2 . Taxpayer and Spouse - Different States of Residence - Taxpayer or spouse is a resident of Mississippi, while the other member is a resident of a different state.

A Mississippi income tax return must be prepared due to the taxpayer or spouse having Mississippi earned income. Main Info Screen. If the spouse is a domicile (resident) of another state, the parties should file as nonresidents .

For this example, the taxpayer is a resident of Mississippi while the spouse is a resident of North Dakota. Resident/Nonresident Worksheet. Review form to ensure income is split correctly for the appropriate states. Mississippi 80-205 Form. Married couples may file joint, combined, or separate, whichever is the best tax advantage.

Check all three options to see which one benefits the taxpayer more. In this example, filing Married - Combined will provide the largest refund . You must complete the County Code. Look up codes here . Residents living out of state enter a county code of 90. Mississippi Form 80-205 - Page 2 shows the apportionment of the income. Review the remainder of the Mississippi Form 80-205 to ensure the other state income is being subtracted correctly. Complete all other fields and forms with red or required informat

. For this example, the taxpayer and spouse are both residents of Wisconsin but must file a Mississippi income tax return because the spouse worked in Mississippi. Resident/Nonresident Worksheet. In order to comply with the Military Spouse Residency Relief Act, the nonresident military spouse's wages are set to zero as in the example. Link to a scratch pad from the indicated field. Using the example, enter the nonresident spouse's wages on the scratch pad.

Ensure the wages are entered as a negative number Mississippi 80-205 Form. Married couples may file joint, combined, or separate, whichever is the best tax advantage.

Check all three options to see which one benefits the taxpayer more. In this example, filing Married - Combined will provide the largest refund . You must complete the County Code. Look up codes here . Residents living out of state enter a county code of 90.

Mississippi Form 80-205 - Page 2 shows the apportionment of the income. Review the remainder of the Mississippi Form 80-205 to ensure the other state income is being subtracted correctly. Complete all other fields and forms with red or required information.4. Taxpayer Non-Resident - Spouse Part-Year Resident - Taxpayer and spouse moved to or from Mississippi during the tax year. The taxpayer is a resident of a different state. The Spouse is a part-year resident of Mississippi.

The Spouse and taxpayer must file a Mississippi tax return due to one or both of them having Mississippi earned income and possibly income from another state. Main Info Screen. For this example, the taxpayer is in the military and a resident of Indiana. The taxpayer and spouse moved from Mississippi to North Dakota during the year. The spouse was a resident of Mississippi but is now changing their residency to North Dakota for tax purposes. The spouse therefore was a part-year resident of both Mississippi and North Dakota and must file a Mississippi income tax return because the spouse worked in Mississippi.

Part Year Resident States Worksheet. Review form to ensure income is split correctly for the appropriate states. Mississippi 80-205 Form. Married couples may file joint, combined, or separate, whichever is the best tax advantage.

Check all three options to see which one benefits the taxpayer more. In this example, filing either Married - Combined or Married - joint return will provide the largest refund . You must complete the County Code. Look up codes here . Residents living out of state enter a county code of 90.

Mississippi Form 80-205 - Page 2 shows the apportionment of the income. Review the remainder of the Mississippi Form 80-205 to ensure the other state income is being subtracted correctly. Complete all other fields and forms with red or required information.5. Married or Single Military Resident of Mississippi with Income from Another State - Taxpayer is single.

The taxpayer must file a Mississippi tax return due to him or her having Mississippi earned income. Main Info Screen. For this example the taxpayer is a military member stationed in North Dakota but a resident of Mississippi. The taxpayer had a job in North Dakota therefore having North Dakota earned income. Resident/Nonresident Worksheet.

Review form to ensure income is split correctly for the appropriate states. Mississippi 80-105 Form. A resident Mississippi income tax return is prepared. Mississippi taxes residents on income from all sources, even income earned while living in another state (North Dakota as in this example).

You must complete the County Code. Look up codes here . Residents living out of state enter a county code of 90. Credit for Tax Paid to Another State - Link off line 25 to a Mississippi 80-160 form.

Mississippi 80-160 Form, Tax Credit for Income Tax Paid to one or More Other States. Mississippi 80-160 Form must be added to the tax return and prepared to give a credit for taxes paid to another state (North Dakota). You must complete the other states tax return first, then enter the amount of tax from the other states tax return. This is not the amount the taxpayer had withheld from his or her pay but the amount of tax imposed on them.

Line 1 is the amount of income earned in the other state (North Dakota). Enter amounts in Line 2 and Line 3 if available from other states income tax return (for our example, North Dakota uses the Federal Adjusted Gross Income to determine tax liability, therefore use the Standard Deduction and Personal Exemptions from the Federal 1040, 1040A, or 1040EZ form). Line 15 is the amount of income tax liability on the (North Dakota) tax return. Acopy of the other state's return must be attached to the Mississippi return if not e-filed. Complete all other fields and forms with red or required information.6. Amended Return - An amended Mississippi return must be filed because the taxpayer received new tax information after their Mississippi return was filed.

Federal 1040X Form. Before making any changes to the tax return add the US 1040X form to the tax return. You must check the box under Income and Deductions to lock in the entries in Column A - Original amount or as previously adjusted. Mississippi 80-105 - The same tax form used to prepare the return is used for amendments. Check the appropriate boxes to designate it as an amended return and to override the original entries, before making any changes to the return. Make whatever changes are required to the federal tax return. For this example, a new W-2 was received. Amended returns can not be e-filed. The taxpayer must mail the federal 1040X and any state amended returns if required to be filed.

pi. However, if you gained taxable income from Mississippi, that money is taxable for nonresidents and you must file a Mississippi nonresident return. You will only be taxed on income earned in Mississippi. File Form 80-205, the Mississippi Non-Resident or Part-Year Resident Individual Income Tax Return 2017. Be sure to accurately report all income you earned, along with the relevant dates and locations, in order to prorate your exemptions and deductions.

Mississippi Tax Filing

Mississippi Tax Filing Filing Your Mississippi Taxes You know it’s tax season. Mississippi state income tax returns for 2017 are due Tuesday, April 17. Filling out and filing your tax forms can be intimidating – but there is help. Here you will find answers, forms and more that will make your paperwork easier, faster and less stressful. The information below will help you determine your residency status, find the correct forms and get you the other information you need to get started.

Special note to married Mississippi taxpayers who want to file jointly: first determine your individual tax liability and then add your spouse’s. Online Tax Software: You Have Choicese-File.com and Tax Act are the most prominent online tax software providers for those who do their own taxes.

All are appropriate for many types of personal and business tax preparation. Each provider has its pros and cons - but we did all the work for you.

Just take a look at the chart below to find the best one for your needs.e-File.com also offers FREE state income tax filing for Mississippi, so make sure to check if you’re eligible.35Start E-File14Start E-File Fast Refund Pricing Ease of Use Accuracy Phone Support Local Support FREE Audit Support Mississippi Tax Forms MS Form 80-170 - Mississippi Amended Individual Income Tax Return MS Form 80-105 - Mississippi Individual Resident Income Tax Return (Long)Mississippi Form 80-100 - Mississippi Income Tax Booklet Mississippi Form 80-110 - Mississippi Individual Resident Income Tax Return (Short)Mississippi Form 80-205 - Mississippi Individual Part-year and Non-resident Income Tax Return Mississippi Form 80-108 - Mississippi Schedule A (Itemized Deductions Schedule), Schedule B (Interest & Dividends Schedule) and Schedule N (Other Income Schedule)Mississippi Form 80-106 - Mississippi Individual/Fiduciary Income Tax Voucher Determine Your Resident Status so You File the Right Forms What form you need to fill out and file to Mississippi is based on your legal residency, or where your permanent, official “home address” was during 2017.

Mississippi categorizes its residents in four ways: full-time Mississippi residents, part-year residents, Mississippi residents who worked in another state and nonresidents who worked in Mississippi or sold real estate or property located in Mississippi. Mississippi Residents You are a resident of this state if you maintained a home in Mississippi, benefited from a homestead exemption, or had voting or other citizen rights in Mississippi.

As a resident you are required to file a state income tax return if you had any income withheld for tax purposes, earned more than $8,300 (single; add $1,500 per dependent) or earned more than $16,600 (married; add $1,500 per dependent).

Also, minors who earned more income than their exemption status allows are required to file a state return. To file a Mississippi resident return use Form 80-105. Please find additional information on Form 80-100, the 2017 Mississippi Resident and Non-Resident/Part-Year Resident Income Tax Forms and Instructions which you can download above.

If you are filing as a single resident taxpayer, you are not claiming any dependents and your income came only from either employment compensation or interest gains, you can file using Form 80-110, the Mississippi EZ Individual Income Tax Return 2017. Part-Year Mississippi Residents You are a Mississippi part-year resident if you moved to or from Mississippi last year.

As a Mississippi part-year resident, you will pay taxes on all income, no matter where it was earned, while you were a Mississippi resident . Mississippi part-year residents are also required to prorate all exemptions and deductions. Form 80-205 is the Mississippi Non-Resident or Part-Year Resident Individual Income Tax Return.

Download Form 80-100, the 2017 Mississippi Resident and Non-Resident/Part-Year Resident Income Tax Forms and Instructions above if you need more information. Mississippi Residents – But Worked Elsewhere Mississippi residents who earned any or all of their income from a job located outside the state of Mississippi are required to report all income earned no matter where it was earned.

Mississippi taxes its residents on all of their income. However, you may qualify for a credit to avoid dual taxation if the state in which you worked also taxes you on this income.

You will need to file income tax returns for both states and make sure to include a copy of the other state return with your Mississippi return. To file a Mississippi resident return use Form-80-105. Download Form 80-100, the 2017 Mississippi Resident and Non-Resident/Part-Year Resident Income Tax Forms and Instructions above if you need more information. Nonresidents – But Worked, Sold Property in Mississippi If you did not reside in Mississippi at all last year, you are not a resident of Mississip

You may also need Form 80-100, the 2017 Mississippi Resident and Non-Resident/Part-Year Resident Income Tax Forms and Instructions.

ns. Pennsylvania and Mississippi are unique in that they are the only states in the country that exempt all retirement income, even IRA, and 401 (k) distributions. There are, however, a few states that are less than hospitable to retirees. Not only are their tax rates high, but they also fully tax pension income.

Learn Which States Are the Best for Retirees

Taxes State Taxes Learn Which States Are the Best for Retirees Share Flip Pin Email•••By Tonya Moreno, CPAUpdated July 03, 2017Some places are more tax-friendly than others for retirees.

And if you’re living on a fixed income, the less money you spend on taxes, the more you’ll have to enjoy your golden years. To find the most tax-friendly states for retirees, we’ll look at the three main types of state taxes: income tax, property tax, and sales tax. States Without an Income Tax There are seven states that do not impose an income tax: Alaska, Florida, Nevada, South Dakota, Texas, Washington, and Wyoming.

In New Hampshire and Tennessee , there is only tax dividend and interest income. While states that lack an income tax may seem like the most attractive option, they may have steep property or sales taxes, which could easily offset the lack of income tax.

State Income Tax Breaks for Retirees Most states with an income tax allow retirees to exclude some or all of their income from Social Security, pensions, or both. For many retirees, this makes income taxes the least of their worries. There are nine states that exempt all federal, military, and in-state pensions as well as all Social Security benefits from income tax: Alabama, Hawaii, Illinois, Louisiana, Massachusetts, Michigan, Mississippi, New York, and Pennsylvania. Alabama, Hawaii, and Illinois also exempt income from certain types of private pensio

These states and their top tax rates are: California (10.55 percent on income over $1 million), Rhode Island (9.9 percent on all income including capital gains), Vermont (8.95 percent), Connecticut (6.5 percent), and Nebraska (6.84 percent). All of these states, with the exception of California, tax some or all of Social Security benefits.

More information on state income taxes for retirees Property Tax Relief Property taxes can be especially difficult for retirees with low incomes and high housing costs. Fortunately, all 50 states offer some type of property tax relief program. Forty states provide homestead exemptions that reduce the assessed value of your home, or property tax credits that reduce your tax bill directly.

Most states also have special exemptions for senior residents over a certain age and who meet income requirements.

The Tax Foundation, a nonpartisan tax research group in Washington, D. C., found that people living in Louisiana, Hawaii, Alabama, the District of Columbia, Delaware, and Mississippi paid the least property taxes compared to home value.

Florida, a retirement mecca, came in nearly right in the middle, ranked 24th. Nevada, another popular retirement destination, gets an honorable mention for property taxes. This is because Nevada’s property tax is based on a mere 35 percent of the fair market value of the property, while most states use 100 percent of fair market value.

In addition, those over 62 who meet income limits can receive a rebate of up to 90 percent of their property taxes. States With the Lowest Sales Tax There are only five states that do not have a sales tax: Alaska, Delaware, Montana, New Hampshire, and Oregon.

Although Alaska does not charge a state sales tax, it does allow cities and counties to impose sales taxes, which range from 1 percent to 7 percent. Of the states that do charge sales tax, those with the lowest combined state and local tax rates, according to the Tax Foundation, are: Hawaii (4.38 percent), Maine (5.00 percent), Virginia (5.00 percent), Wyoming (5.38 percent), and Wisconsin (5.42 percent).

The Verdict So, which state is has the best overall tax climate for retired persons? It depends on the type and amount of income you will be bringing in, the value of your home, your cash-on-hand, and any specific tax issues you may have.

For example, if you will have a lot of income or will continue to work part-time after retirement, income taxes may be your first priority. Conversely, if you will be living on Social Security that is exempt in many states, property taxes may be more important. There are some clear front-runners, though. States that have no income tax or exempt pensions and Social Security income, and that also have low property and sales taxes top the list.

These states are Alaska, Nevada, Hawaii, Wyoming, Florida, Louisiana, Delaware, and Mississippi. Keep in mind that this list is for general use and does not take into account climate, access to quality medical care, or cost of living, among other things. Your financial outlook and what is important to you in a retirement community will determine your unique fit in a retirement destination. You should contact your CPA or financial advisor for more personalized guidance on this topic.

Mississippi is tax-friendly when it comes to retirees. In addition to low tax rates in general, retirees living in Mississippi do not have to pay any state income tax on qualified retirement income. They also gain an additional bonus exemption on property taxes upon reaching the age of 65. Mississippi residents benefit from the lowest per capita tax burden in the nation.

Mississippi Living: Taxes & Retirement

Mississippi Living: Taxes & Retirement Taxes

Kiplinger’s Personal Finance Magazine rates Mississippi sixth in the country and number one in the Sun Belt for least expensive tax states for retirees. Tax Structure Income Tax – Qualified retirement income is exempt from state income tax. Social Security is not taxed, regardless of total income.

Retirement income from IRAs, 401s/403s, Keoghs, and qualified public and private pension plans is not taxable. Interest income from federal securities and obligations of Mississippi and its political subdivisions are all exempt. The state’s income tax rates are 3%, 4%, and 5%. The first $5,000 of taxable income is taxed at 3%, the second $5,000 at 4%, and all above $10,000 is taxed at 5%.

A married couple filing joint returns with joint or separate earned income can separate their income, which would allow both individuals to take advantage of the lower rates. There is a standard deduction of $2,300 for single and $4,600 for married filing jointly and/or head of the household.

The same itemized deductions for federal income tax apply with the exception of state income tax. Single taxpayers can claim a $6,000 exemption, and married filing jointly can claim $12,000. Each additional exemption for dependents or for 65 and over is $1,500. Property Tax – Property and automobiles are both subject to ad valorem taxes – meaning that he tax is assessed in relationship to the value of the property.

Residential property used as a residence has a homestead credit of $300 against the ad valorem tax. Persons 65 years of age and older or persons who are disables receive a bonus – these persons are exempt from ad valorem taxes up to $75,000 of the market value on homestead property.

Any value over $75,000 is taxed as other property. Automobiles are assessed at 30% of market value, and the tax is reduced by a percentage assigned by the Legislature. Your property tax bill includes county, municipal, and school taxes. There is no state ad valorem tax.

The market value is determined by the local tax assessor, and there is a hearing procedure if you do not agree with the assessment. The taxes vary from city to city depending on the local rate levied. Real Estate Tax – There is no state real estate tax.

Sales Tax – The state sales tax rate is 7% for most goods and services. There is no local general sales tax, although some areas may have a small tourism or hotel/motel tax. The sales tax rate for automobiles is 5%. The following are exempt from sales tax: Prescription drugs Residential utilities Motor fuel Newspapers Health care services Payments made by Medicare and Medicaid Intangible Personal Property Tax – There is no intangible personal property tax. Gift Tax – There is no gift tax. Estate Tax – On estates of decedents who die after January 1, 2000, Mississippi Estate Tax is the amount of credit allowed on the Federal Estate Tax Return for State estate taxes paid. For more information, visit the Mississippi State Tax Commission website at www.dor.ms.gov.