Filing your Mississippi income tax return for 2018 is essential for residents, part-year residents, and non-residents with taxable income from within the state. Understanding the 2018 tax year rules helps you avoid unnecessary penalties, secure your refund on time, and maintain accurate financial records. This guide offers a straightforward process to help you complete your return efficiently and meet all legal obligations.

Your state return works with your federal income tax return, which means details such as adjusted gross income, taxable income, and applicable credits should be consistent across both filings. Employers, financial institutions, and other income sources must provide the necessary forms so you can correctly report income and deductions. Keeping your documents organized before filing will save you time and reduce errors when you claim exemptions, credits, or refunds.

The process of filing involves determining your filing status, calculating the amount you owe, and making any required payment. You can pay tax online, by mail, or in person; each method has specific steps. For official instructions and updates for the 2018 Mississippi tax year, you can review the Mississippi Department of Revenue’s individual income tax page.

Overview of Mississippi State Income Tax for the 2018 Tax Year

Who Needs to File

You must file a Mississippi income tax return for the 2018 tax year if your income meets or exceeds the state’s filing threshold based on your status. Single residents must file if their gross income exceeds $8,300, plus an additional $1,500 for each dependent. Married taxpayers filing a joint return must file if their combined gross income exceeds $16,600, with the same dependent allowance. Part-year residents and non-residents must file if they earned income from Mississippi sources. Residents working outside the state or the United States must report all taxable income regardless of where it was earned. Income from an employer, self-employment, or a financial institution must be reported in full.

Key Deadlines

The original deadline to file and pay tax for 2018 was April 15, 2019. Mississippi grants an automatic extension to taxpayers who receive a federal filing extension, but an extension applies only to filing, not payment. Estimated tax payments for the 2018 tax year were due on April 15, June 15, September 15, and January 15 of the following year. Failure to submit payment on time can result in a bill, interest, and penalties.

Notable 2018 Changes

In 2018, Mississippi began phasing out the 3% income tax rate, exempting the first $1,000 of taxable income. Self-employed individuals could claim a 34% deduction on federal self-employment taxes. The state also adopted specific federal income tax return provisions from the IRS, including limits on state and local tax deductions, changes to moving expense deductions, and adjustments to miscellaneous itemized deductions.

Required Forms, Schedules, and IRS Links

You need the correct forms and schedules before preparing your Mississippi income tax return for the 2018 tax year. The Mississippi Department of Revenue provides all required documents, and many rely on details from your federal income tax return to ensure accuracy. Having the proper forms helps you complete the filing process without delays, avoid a notice from the IRS, and allow you to claim all eligible deductions and credits.

Main Forms

  • Form 80-105: For residents filing a full-year return.

  • Form 80-205: For non-residents and part-year residents who earned Mississippi income.

  • Form 80-110: A simplified version for those with straightforward income and deductions.

Supporting Schedules

  • Form 80-107: Used to report income and withholding from your employer, including wages, tips, and other compensation.

  • Form 80-108: Covers supplemental income and deductions, including itemized deductions and investment income from a financial institution.

  • Form 80-160: For credit on taxes paid to another state, which can apply if you worked outside Mississippi or in Illinois.

  • Form 80-401: Summarizes multiple tax credits, such as the earned income or child tax credit.

  • Form 80-106: Payment voucher used when you pay tax by mail with a check or money order.

You can download these forms from the IRS Forms and Publications page or Mississippi’s official tax portal. Keep copies of all completed forms in a secure account for your records. Accurate completion of these documents ensures your return is processed promptly and any refund or payment is handled correctly.

Step-by-Step Guide: How to File Your Mississippi Tax Return for 2018

Step 1 – Gather Your Documents

Begin by collecting every document you need for your Mississippi income tax return for the 2018 tax year. This includes W-2 forms from each employer, 1099 forms for other income sources, and statements from a financial institution showing interest or dividend earnings. You should also have receipts for deductible expenses, your federal income tax return, and Social Security numbers for yourself, your spouse, and any dependents you plan to claim. Keeping these materials in one place ensures you can complete your return without unnecessary delays or the risk of missing essential items.

Step 2 – Complete Personal Information

Enter your full name, address, and Social Security number on your selected form—whether Form 80-105, 80-205, or 80-110. If you are filing a joint return, include the exact details for your spouse. Be sure to provide your county code as listed in the instructions for the form. This step may seem simple, but incomplete or incorrect information can lead to a notice from the IRS or the Mississippi Department of Revenue, which can delay your refund or create complications in processing your payment.

Step 3 – Select Filing Status

Choose the filing status that reflects your situation for the 2018 tax year. Options include single, married filing a joint return, married filing separately, head of family, or qualifying widow(er). Your filing status determines your standard deduction and exemption amounts, directly affecting your taxable income and any amount you may owe or expect to receive as a refund. Selecting the wrong status can impact your ability to claim certain deductions or credits.

Step 4 – Calculate Deductions and Exemptions

Determine whether you will use the standard deduction or itemize your deductions on the appropriate schedule. The choice should be based on which option provides the greater tax benefit. If you itemize, you will need receipts for allowable expenses such as mortgage interest, medical costs above the threshold, and charitable contributions. Be sure to include exemptions for each dependent and additional amounts for taxpayers or spouses who are 65 or older or blind. These adjustments reduce taxable income and can increase your refund or reduce your tax bill.

Step 5 – Report All Income

Use Form 80-107 to report all wages, tips, and other compensation from your employer, as well as business income, rental income, and investment earnings from a financial institution. Transfer the totals from your schedules to your main return form. Be sure to include all income sources, even those outside of Mississippi, if you are a resident. Failing to report income can result in penalties, interest, and additional tax due.

Step 6 – Apply Credits

Credits directly reduce the amount of tax you owe. Typical examples for 2018 include the child tax credit and the earned income credit. Residents who paid taxes to another state, such as Illinois, may be able to claim a credit using Form 80-160. Review the eligibility requirements carefully to ensure you qualify. Applying credits accurately can help you avoid paying more tax than necessary and may increase your refund.

Step 7 – Determine Tax and Payments

Calculate your Mississippi taxable income, apply the appropriate tax rate, and subtract any credits to determine your total tax liability. Compare this figure to the total payments you have made during the year through withholding or estimated payments. If your payments exceed your tax due, you can expect a refund. You must pay the balance if your payments are less than the tax owed. Payment can be made online, by mail, or in person, and it is essential to submit the payment on time to avoid a bill with interest and penalties.

Federal Income Tax Return Considerations

Why Your Federal Return Matters

Your federal income tax return is a key document when preparing your Mississippi income tax return for the 2018 tax year. The state filing process uses information from your federal return, such as adjusted gross income, taxable income, and certain deductions, to determine your state tax liability. Details from your federal return help confirm the accuracy of your Mississippi filing and ensure that credits, such as the earned income credit or child tax credit, are applied correctly. Correct federal figures can also help you avoid receiving a notice from the IRS or the Mississippi Department of Revenue.

Using Federal Data for State Filing

When completing your Mississippi return, use the adjusted gross income from your federal form to calculate your taxable income. You should also review your federal schedules to ensure all reported income from an employer, a financial institution, or other sources is included. This alignment helps prevent discrepancies that could delay your refund or require additional documentation. Keeping a copy of your federal return with your state return provides an explicit reference in case you need to verify figures during the review process.

Reviewing your federal tax documents thoroughly before preparing your state return can help you understand how federal tax law applies to your Mississippi filing. This process ensures you claim all eligible deductions and credits and confirm that your payment or refund amounts are correct for the 2018 tax year.

Filing Options and Submission Process

Your Mississippi income tax return for 2018 can be completed electronically or on paper. Electronic filing offers faster processing, automatic error checking, and the ability to receive a refund through direct deposit into your account. Paper filing is an option for those who prefer mailing forms, but it typically takes longer. Whether you file electronically or on paper, ensure the information on your return matches your federal income tax return details to avoid delays or a notice from the IRS.

When submitting a paper return, use the correct mailing address based on whether you expect a refund or need to pay tax. If you owe money, include your payment and Form 80-106 to ensure it is credited to the correct account. Refund returns without a fee should be sent to the designated address for refund processing. Always mail your forms early enough to meet the deadline, allowing extra time if you send them close to April 15. Certified mail or a secure delivery service helps confirm that your documents and funds have reached the Mississippi Department of Revenue.

Before finalizing your submission, review all entries for accuracy, confirm that required schedules and supporting documents are attached, and verify that your payment method is valid if you owe a balance. Keeping copies of your complete return, receipts, and payment confirmations for the current year is essential in case you need to reference them for future filings or respond to any questions about your return.

How to Pay Your Mississippi Income Tax for 2018

Online Payments: The Taxpayer Access Point (TAP) allows you to pay tax securely through an electronic funds transfer from your account. This method ensures faster processing, provides immediate confirmation, and reduces the risk of lost payments. It is a preferred option for many taxpayers because it helps manage funds efficiently and can be accessed anytime during the current year.

Credit Card or E-Check Payments: Major credit cards or electronic checks can be used to make payments. While this option is convenient, the payment processor may charge processing fees. Reviewing the fee structure before submitting your payment is essential to avoid unexpected charges on your bill. Ensure your financial institution approves the transaction to prevent delays in tax payment processing.

Mail-in Payments: If you mail your payment, use Form 80-106 and make the check or money order payable to the Mississippi Department of Revenue. Always include identifying information on the payment, such as your Social Security number and tax year. Mailing your payment early ensures it arrives before the due date, reducing the possibility of interest and penalties.

In-Person Payments: Payments can also be made at designated district service offices. This option is helpful for those who prefer to handle transactions directly or have questions about their account. Be prepared with all required forms, payment funds, and identification to complete the process efficiently.

Paying the correct amount on time helps avoid additional charges. It also ensures your Mississippi income tax return for the 2018 tax year is closed without further action from the IRS or the state.

How to Track Your Refund or Balance Due

Online Refund Tracking

You can monitor the status of your Mississippi income tax return for the 2018 tax year through the state’s online refund tracking tool. You will need your Social Security number, the exact refund amount, and the filing status on your return to use this service. This process allows you to confirm whether your refund has been issued, if additional documentation is required, or if your return is still being processed. Regular checks can help you respond quickly if the Mississippi Department of Revenue requests further information.

Processing Timeframes

Electronic returns are typically processed faster than paper filings. Most e-filed returns are completed within six to eight weeks, while paper returns can take eight to ten weeks or longer. Filing early in the current year often results in faster turnaround times. Delays may occur if your return requires additional review or if there are discrepancies between your state and federal tax return information. Ensuring all forms and schedules are accurate before submission reduces the likelihood of delays.

Reasons for Refund Delays

Refunds may be delayed for several reasons, such as incorrect personal information, missing forms or schedules, unpaid state debts, or an IRS notice requiring verification. Additional delays can occur if your account is flagged for review due to unusual activity or mismatched employer-reported income. By checking your refund status regularly, you can identify and resolve issues before they affect your payment timeline. Taking prompt action helps ensure your funds are deposited or mailed without interruptions.

Final Filing Checklist

Before submitting your Mississippi income tax return for the 2018 tax year, it is essential to review all details to ensure accuracy and completeness. A thorough review reduces the risk of delays, prevents a notice from the IRS or the Mississippi Department of Revenue, and helps secure your refund or confirm the correct amount you need to pay tax.

Document Checklist

  • Completed and signed return: Ensure all required parties use and sign the correct form.

  • All W-2 and 1099 forms: Include copies from each employer or financial institution that issued them.

  • Federal income tax return copy: Attach the full return behind your state filing.

  • Required schedules and forms: Include Form 80-107, Form 80-108, and other applicable documents.

Verifying your documentation ensures the smooth processing of your return. It also helps prevent errors that could lead to a bill or payment dispute, saving you time and avoiding unnecessary correspondence or delays with the Mississippi Department of Revenue.

Accuracy Checklist

  • Correct Social Security numbers: Verify each number for yourself, your spouse, and dependents.

  • Accurate calculations: Double-check taxable income, deductions, credits, and payment totals.

  • Proper mailing address: Ensure the address matches your contact details for the current year.

Completing this checklist before submission helps you avoid delays, confirm that all required forms are included, and ensure your account is credited correctly. This preparation also makes responding promptly to questions or verification requests easier.

Frequently Asked Questions

What if I missed the filing deadline?

Suppose you missed the April 15, 2019, deadline for your Mississippi income tax return for the 2018 tax year. File as soon as possible to limit penalties and interest. Late filing penalties are calculated monthly and can reach a maximum percentage of the tax owed. Interest will also accrue until the balance is paid. Filing promptly reduces costs and avoids additional notices or enforcement actions from the Mississippi Department of Revenue.

How do I claim the earned income credit?

To claim the earned income credit, complete the relevant section on your Mississippi return using your federal income tax details. Confirm that your adjusted gross income meets the 2018 eligibility limits and include all required supporting schedules. Maintain copies in your account for potential verification. Providing accurate information ensures you receive the correct credit amount without refund delays or payment disputes that could lead to penalties.

Can I pay my bill in installments?

Yes, the Mississippi Department of Revenue offers installment payment plans for taxpayers who cannot pay their full balance. Request the plan before your payment deadline to prevent added penalties. You may need to provide details about your financial institution accounts, income, and expenses. Following the plan’s terms and paying on schedule helps avoid collection actions, ensures your account remains in good standing, and prevents additional enforcement fees.

What if I received a notice from the IRS after filing?

If you receive a notice from the IRS after filing your Mississippi return, read it carefully and compare the changes to your state return. Some IRS adjustments require you to amend your Mississippi filing to match federal figures. Act quickly to avoid discrepancies, which can delay your refund or result in extra tax owed. Always keep all correspondence and records related to your returns for reference.

Can Illinois residents file a Mississippi return?

Yes, Illinois residents who earned taxable income in Mississippi during the 2018 tax year must file a Mississippi return. Non-residents should file using Form 80-205 and report only Mississippi-sourced income. If eligible, they may claim a credit for taxes paid to Illinois, ensuring they do not pay tax twice on the same income. Proper documentation and schedules must be included to qualify for this credit without delays.

Can I file my return for free?

Some Mississippi taxpayers qualify to file their return for free through approved online filing systems. Eligibility typically depends on income level, age, or filing status for the current year. Free filing can help save money, ensure accuracy, and speed up processing. Review the Mississippi Department of Revenue’s guidance to verify if you qualify, and use only secure, reputable systems to protect your information and account details.

How do I correct my return if I discover an error?

If you find an error on your Mississippi return, file an amended return using the form you initially submitted. Mark the “Amended” box and attach all corrected forms and schedules. Include a clear explanation of the changes and any required documentation. Timely submission of an accurate amended return helps resolve issues quickly, prevents delays, and ensures the Mississippi Department of Revenue updates your account correctly.