Mississippi Income Tax Forms and Mississippi Income Tax Rate Information

Mississippi Income Tax E-File Information

Tax sites must retain MS 8453 and all supporting documents for three years. Allows state only e-file.

 

Who must file Mississippi Income Tax?

Residents must file a MS tax return if their income exceeds the following amounts: single, $8,300; married filing jointly, $16,600. With either status add $1,500 for each dependent. Part-year and nonresidents must file if they have any MS income. Follows general residency requirements.

 

What are Mississippi Income Tax Forms?

Full year residents file Form 80-105; Part year and nonresidents file Form 80-205.

 

What are Mississippi Income Tax deductions, income exclusions, and income tax exemptions?

May choose to itemize or take standard deduction, regardless of federal election. Standard deductions are as follows: $4,600 for married couples filing jointly or spouse who died in 2014; $2,300 for married filing jointly and single individuals; $3,400 for head of household.

May exclude Social Security income. 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.

 

Mississippi Tax Residents

The first $15,000 of salary received by those serving in the National Guard or Reserve forces is excluded from income. Compensation that 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 state active duty (emergency duty).

Personal exemptions: $12,000 for married couples filing jointly/spouse died in 2014;

$6,000 for married filing separate returns and single individuals, and $8,000 for head of household.

May exclude all retirement pay. Mississippi does not tax benefits received from U.S. Social Security, Railroad Retirement Public Welfare assistance, Veterans’ Administration payments, or workers’ compensation. Any portion of such income, which may be taxed under federal law, is not subject to Mississippi’s income tax.

Since Mississippi does not tax Social Security benefits, the deductions related to that income such as Medicare tax withheld are not allowed.

 

What are Mississippi income tax deadlines?

File on or before April 15, 2015. 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. Please contact the Office of Tax Administration at 601-923-7000 for tax assistance regarding the filing extension.

 

Mississippi income tax contact information

Mississippi Department of Revenue
P.O. Box 1033
Jackson, MS 39215-1033

 

General Information: (601) 923-7089
Forms: (601) 923-7815
Web site: Department of Revenue
Income Tax Page: Individual Income Tax
Refund Status: (601) 923-7801; Refund
Electronic Filing: 

State filing addresses:

(601) 923-7001/7055

 

Mississippi Tax Contact Info

Payment enclosed:              Refund expected or no payment:
        Mississippi Department of Revenue                Mississippi Department of Revenue
        P. O. Box 23050                                          P.O. Box 23058
        Jackson, MS 39225-3050                                Jackson, MS 39225-3058