Mississippi imposes a state income tax on income earned by residents of the state, as well as those who otherwise earn income from a Mississippi-based source. This means that for those who meet the filing requirements they must file a state income tax return, as governed by the Mississippi Department of Revenue. This state income tax return is separate from that filed for federal income tax purposes with the Internal Revenue Service (IRS).
Answers to frequently asked questions about Mississippi state income tax are below. For additional information about filing federal income taxes, see our “Tax Relief” page.
Is it necessary for me to file a Mississippi state income tax return?
You must file a Mississippi state income tax return if any of the following are true:
- You have Mississippi income tax withheld from your wages
- You are a non-resident or part-year resident with income taxed by Mississippi
- You are filing as Single and you have gross income in excess of $8,300 plus $1,500 for each dependent
- You are filing as Married and you have gross income in exceed of $16,600 plus $1,500 for each dependent
- You are a minor with gross income in excess of your personal exemption and the standard deduction for your filing status
- You are a resident of Mississippi and you work out of state
- You are a resident of Mississippi and you work out of the country
- You are the survivor of a deceased spouse, in which case you must file the decedent’s final tax return
You must also file a Mississippi state income tax return if you had state income tax withheld on your W-2 and you want to obtain a refund of that tax.
What tax rate does Mississippi use for calculating state income tax?
Mississippi uses a marginal tax rate as follows for calculating the income tax amount owed:
|Taxable Income||Tax Rate|
|Up to $5,000||3%|
|Over $5,000 and up to $10,000||4%|
What are the standard deductions and exemptions used for Mississippi state income tax?
|Filing Status||Exemption||Standard Deduction|
|Married filing Jointly||$12,000||$4,600|
|Married, spouse died during tax year||$12,000||$4,600|
|Married filing Separately||$6,000||$2,300|
|Head of Family Individual||$8,000||$3,400|
In addition, an additional exemption of $1,500 is granted for each dependent claimed on your tax return, as well as for any taxpayer who is over the age of 65 or blind.
What happens if I cannot file my tax return by the original due date?
Mississippi state income tax returns are due April 15, or if April 15 falls on a holiday or a weekend, tax returns are due on the first non-holiday business day after April 15.
If you cannot file your state income tax return by April 15, you can receive an automatic six-month extension if you have obtained an extension for filing your federal income tax return.
Remember that receiving an extension to the filing date of your state income tax return does not mean you can delay paying any tax liability you owe. You still need to calculate and pay an estimate of the tax you will owe by April 15. You will be assessed a late fee if you do not and you will be charged interest on any unpaid balance.
Can an attorney help me with questions about my state income tax return?
Yes, there are attorneys who specialize in the tax laws of the state of Mississippi. You should call the number at the top of this page and a tax attorney will contact you who can answer your questions about state income tax and help you file your return. An initial conversation with the attorney is free and requires no further obligation on your part, so call to get help today.
- Louisiana State Income Tax Overview (taxlawhome.com)
Mark has been a contributor to legal web sites related to bankruptcy, tax, and criminal law since 2011. He has an Accounting degree from Texas A&M University.