How to File Mississippi State Tax Return for Tax Year 2012

Filing a Mississippi tax return for the 2012 tax year may seem overwhelming, but the process becomes manageable once you understand the basic steps. Every year, taxpayers must review their income tax return requirements and determine if they meet the state filing thresholds. Even if you already submitted a federal income tax return, Mississippi has its rules, forms, and due date, meaning state filing is a separate responsibility.

The goal of this guide is to walk you through how to prepare, complete, and file your state return for 2012. We will explain which forms apply, what schedules may be required, and how to send your documents by mail or file electronically. Taxpayers will also learn how to pay any balance owed, request a refund, and track the status of their return directly with the Mississippi Department of Revenue.

By following these step-by-step instructions, you can avoid common problems such as missing information, overlooked changes in exemptions, or late submissions. Whether you are filing as a resident, nonresident, or part-year resident, this article will provide the updated information you need. If you owe taxes, expect a refund, or simply want to ensure your account is accurate, this guide will help you complete the process on time and with confidence. 

Overview of Mississippi State Tax Return for 2012

Filing a Mississippi tax return for 2012 required residents and certain nonresidents to meet specific income thresholds. The Mississippi Department of Revenue outlined who must file, which helps taxpayers determine whether they are required to submit an income tax return for that year. Even if you filed a federal income tax return, you may still need to file a separate state return.

Who Must File in 2012

You needed to file if any of the following applied:

• Single taxpayers had gross income exceeding $8,300 plus $1,500 for each dependent.
  
  
• Married taxpayers filing jointly had a combined gross income exceeding $16,600 plus $1,500 for each dependent.
  
  
• Minors were required to file if their income exceeded the personal exemption plus the standard deduction for their filing status.
  
  
• Any taxpayer with Mississippi income tax withheld from wages by an employer must submit a return, even if income falls below thresholds.
  
  
• Residents working in another state had to file a Mississippi return.
  
  
• Nonresidents with Mississippi income were also required to file.

Key Changes Compared to 2011

For the 2012 tax year, filing requirements, standard deductions, and exemption amounts remained consistent with 2011. This meant that taxpayers could plan their return without unexpected changes. The exemption and deduction amounts were as follows:

• Married filing jointly or combined: $12,000 exemption and $4,600 standard deduction.
  
  
• Single individual: $6,000 exemption and $2,300 standard deduction
  
  
• Head of family: $8,000 exemption and $3,400 standard deduction
  
  
• Additional exemptions: $1,500 each for dependents, individuals age 65 or older, or individuals who were blind

This stability in amounts and rules gave taxpayers time to prepare their documents and ensure they filed correctly by the due date. The Mississippi Department of Revenue emphasized that all taxpayers should review their income levels, confirm which forms to use, and gather accurate information before beginning the process.

Mississippi 2012 Tax Forms

To file a Mississippi tax return for 2012, taxpayers were required to use official forms from the Mississippi Department of Revenue. Photocopies were not accepted, which meant you had to obtain original forms or download them directly from the department’s website.

Primary Forms

• Form 80-105 was used by Mississippi residents who lived in the state for the entire year and needed to file an individual income tax return.
  
  
• Form 80-205 was required for nonresidents or part-year residents who either moved into or out of Mississippi during 2012 or earned income from Mississippi while living elsewhere.
  
  
• Form 80-100 was the official instruction booklet that explained how to prepare, complete, and file your tax return correctly.

Why Forms Matter

Submitting the correct form was critical for ensuring your return was processed on time. Choosing the wrong form could cause the Department of Revenue to issue a notice or delay your refund. For this reason, taxpayers were encouraged to review their residency status carefully before they submitted their return.

Step-by-Step Instructions to File Your 2012 Mississippi Return

Filing a Mississippi income tax return in 2012 followed steps designed to help taxpayers report accurate information. Completing each step carefully made it less likely that your return would be reviewed for errors or returned with a problem that delayed processing.

Step 1: Choose Your Filing Status

• You filed as single if you were unmarried or legally separated as of December 31, 2012.
  
  
• If you and your spouse wanted to submit one return together, you filed as married filing jointly or combined, which allowed you to claim a $12,000 exemption.
  
  
• If both spouses submitted their returns, you filed as married filing separately, which allowed each person to claim a $6,000 exemption.
  
  
• You filed as Head of Family if you were single and maintained a household for qualifying dependents.
  
  
• You filed as a surviving spouse if your spouse died in 2012 and you otherwise qualified for joint status.

Step 2: Enter Personal Information

Taxpayers were required to enter their full legal name, Social Security number, and mailing address exactly as recorded with the Social Security Administration. If filing jointly, both spouses had to provide this information. Each return also needed a county code, which could be found in the instruction booklet.

Step 3: Report Income

All sources of income had to be reported. This included wages and salaries from each employer, which were documented on W-2 forms that had to be attached to the return. Additional income, such as business profits, rental income, interest, dividends from financial institutions, unemployment compensation, pensions, or capital gains, also had to be included. Depending on the type of income, taxpayers were required to complete additional schedules, such as Schedule C for business income or Schedule D for capital gains.

Step 4: Apply Adjustments

Certain adjustments to gross income could reduce the amount of tax owed. These included contributions to an IRA, alimony paid, moving expenses, contributions to a retirement plan for the self-employed, or up to $15,000 of Mississippi National Guard or Reserve pay.

Step 5: Deductions

Taxpayers could choose between the standard deduction and itemized deductions. The standard deduction was $2,300 for single filers, $4,600 for married couples filing jointly, and $3,400 for the head of the family. Itemizing was recommended if eligible deductions exceeded these amounts. However, certain expenses, such as state income tax paid and gambling losses, could not be deducted in Mississippi.

Step 6: Exemptions

Exemptions included a base amount tied to your filing status, plus $1,500 for each dependent. Taxpayers could also claim an additional $1,500 exemption if they were 65 or older or legally blind.

Documents You’ll Need Before Filing

Gathering all required documents helped taxpayers efficiently prepare their Mississippi tax return and avoid delays. Missing information was a common cause of errors, late notices, or requests for additional details from the Department of Revenue.

• You must collect all W-2 forms from each employer since they show your wages and taxes withheld throughout the year.
  
  
• You must include 1099 forms issued by financial institutions or other payers that reported interest, dividends, or miscellaneous income.
  
  
• You benefited from having a copy of your federal income tax return, which was a reference when completing your state return.
  
  
• You had to keep records of any estimated tax payments you made during the year, since those amounts were applied against your balance due.
  
  
• You needed receipts or other documentation to support any itemized deductions you planned to claim, such as mortgage interest or charitable contributions.
  
  
• You were asked to provide your bank account and routing numbers if you wanted your refund sent by direct deposit, which was faster than receiving a paper check by mail.

By assembling these documents before you prepare and submit your return, you reduce the chance of missing information and make it easier to file on time.

Common Mistakes to Avoid

Even when taxpayers take time to prepare their income tax return, small mistakes can create delays, result in notices, or cause refunds to be held. Reviewing your forms carefully before you submit them helps prevent these problems.

• Many taxpayers used photocopied forms instead of originals or official downloads, which the Department of Revenue would not accept. This often caused the return to be rejected.
  
  
• Some taxpayers forgot to include Social Security numbers for their dependents, which made it impossible to confirm exemption claims.
  
  
• Errors occurred when taxpayers selected the wrong filing status, such as marking “single” when they qualified as head of family or filing separate returns instead of joint.
  
  
• Math errors were common, especially when adding income, deductions, or exemptions. These mistakes slowed down the review process because the department had to correct them.
  
  
• Joint returns were sometimes sent without both signatures, which meant the return was incomplete and had to be returned for correction.
  
  
• Taxpayers occasionally stapled documents through barcodes or in the wrong locations, preventing scanning systems from correctly processing the forms.

By taking a few minutes to double-check your information before mailing or e-filing, you can avoid these problems and help your return get processed on time.

Filing Methods Available in 2012

Mississippi offered two primary ways to file a tax return for the 2012 tax year. Each method had advantages, but electronic filing was encouraged for faster processing.

Electronic Filing

Electronic filing allowed taxpayers to complete and submit their income tax returns online. This method offered faster processing times, reduced errors, and provided the option for direct deposit of refunds into a financial institution account. E-filing could be done through the Mississippi Department of Revenue’s approved system or by professional tax preparers who also submitted the federal income tax return.

Paper Filing

Paper filing remained an option for taxpayers who preferred mailing their forms. Returns had to be sent to the correct address depending on whether a refund was expected or taxes were owed. Paper return processing times were significantly longer than electronic submissions, often taking several weeks.

Filing Deadlines and Extensions

The due date for the Mississippi 2012 returns was April 15, 2013. If taxpayers received a federal extension and did not owe state taxes, that extension also applied to their Mississippi return. However, if money was owed, payment had to be submitted by the April 15 deadline even if the paperwork was filed later. Form 80-106 was required to make an extension payment.

Payment Options for 2012 Returns

Taxpayers who owed money on their 2012 Mississippi income tax return had several payment options. These options gave flexibility while ensuring the Department of Revenue received timely payment.

• Taxpayers can use the online Taxpayer Access Point (TAP) system to make direct electronic payments. The system allowed you to log in with your account information and securely pay your balance.
  
  
• Payments could also be made through OfficialPayments.com using a credit card or electronic check. While convenient, this method included a 2.5% processing fee for credit cards and a $3 fee for electronic checks.
  
  
• Traditional payments could be made by mailing a check or money order payable to the Department of Revenue. To ensure proper credit, taxpayers had to include Form 80-106, the payment voucher, and write their identification number on the check.
  
  
• If taxpayers cannot pay the full amount owed, they can contact the Department of Revenue to request an installment agreement. Interest and penalties continued to accrue, but this arrangement allowed taxpayers to make monthly payments instead of submitting the balance simultaneously.

Using the right payment option helped taxpayers stay compliant and avoid additional penalties. The Department of Revenue emphasized that payments should never be sent in cash through the mail, since this creates security risks and processing problems.

How to Track Your Refund or Balance Due

After taxpayers submit their Mississippi tax return, they often want to know when they will receive a refund or confirm whether a payment has been applied to their account. The Department of Revenue provided tools to help manage this process.

• The Taxpayer Access Point (TAP) system allowed taxpayers to check refund status online. By entering identifying information, you could see whether the return had been reviewed and if a refund had been issued.
  
  
• Electronic returns are generally processed within 10 business days, so taxpayers were advised to wait before checking their refund status.
  
  
• Paper returns could take up to 10 weeks to process, which meant taxpayers needed to allow extra time before contacting the department with questions.
  
  
• TAP also gave taxpayers access to account history, recent payments, and correspondence from the Department of Revenue. This helped confirm whether a payment had been received or a notice had been sent.
  
  
• Refunds could be deposited directly into a financial institution account faster than receiving a paper check by mail.

Using TAP helped taxpayers stay informed without needing to call or mail the department directly, saving time and effort.

Filing and Record-Keeping Checklists

Organizing documents and following a checklist ensured that taxpayers completed their return accurately. These steps reduced the chance of errors, helped avoid notices, and provided a record in case questions came up later.

Pre-Filing Checklist

• Ensure the return is signed and dated by the taxpayer and both spouses if filing jointly.
  
  
• Attach all W-2 forms from employers to the return, but exclude W-2Gs for gambling winnings.
  
  
• Include any schedules such as Schedule C, D, E, or F if they apply to your income sources.
  
  
• Confirm that dependent information, including Social Security numbers, is complete.
  
  
• Double-check math calculations to avoid errors that could delay the process.

Mailing Checklist

• Use the correct mailing address, which differs depending on whether you expect a refund or owe taxes.
  
  
• Apply enough postage to avoid the return being sent back for insufficient mailing.
  
  
• Confirm the envelope is postmarked by the April 15, 2013, due date for 2012 returns.
  
  
• Include banking information if you want your refund sent directly by deposit instead of by check.

Record-Keeping Checklist

• Keep a complete copy of your tax return, including schedules and attachments, for at least three years.
  
  
• Store receipts, W-2s, 1099s, and other supporting documents in case they are requested later.
  
  
• Save confirmation numbers for electronic payments or retain copies of canceled checks.
  
  
• File any extension requests or payment vouchers with your records for future reference.

These steps helped taxpayers prepare and submit a complete return while keeping essential documents on file in case of future audits or questions.

Frequently Asked Questions

What was the due date for the 2012 Mississippi tax return?

The due date for filing a Mississippi tax return for the 2012 tax year was April 15, 2013. If the date fell on a weekend or holiday, the deadline moved to the next business day. Taxpayers who did not submit their income tax return on time may have received a notice from the Department of Revenue and could owe additional taxes, penalties, or interest.

Can I still file my 2012 Mississippi tax return after the deadline?

You can still file your 2012 income tax return even after the original due date. Taxpayers who submit a late return may owe money for penalties and interest, but filing ensures the process is complete. If Mississippi taxes were withheld by an employer, filing late may still allow you to receive a refund directly. Contact the Department of Revenue for updated information if you have questions.

Do I need to file if I had no income in 2012?

If you did not earn enough income to meet the filing thresholds, you were not required to file a Mississippi income tax return. However, taxpayers who had taxes withheld by an employer or financial institution should still prepare and submit forms to claim a refund. Filing ensures your account is reviewed, and you can receive money that may remain unclaimed. This process helps avoid future problems with updated records.

How do I amend a Mississippi tax return for 2012?

Taxpayers may amend a 2012 Mississippi income tax return if they discover errors or the IRS has changed their federal income tax return. To do this, you must complete the appropriate forms, mark them as amended, and submit the updated schedules. The process allows you to correct information, pay any balance owed, or claim a refund. Contact the Department of Revenue directly by mail or online service for help.

How can I track my 2012 Mississippi tax refund?

You can track your refund using the Taxpayer Access Point (TAP) account on the Mississippi Department of Revenue website. This service lets you check whether your return has been reviewed and your refund has been approved. Refunds may be deposited directly into your financial institution account or mailed as a check. Processing time varied depending on whether you filed or mailed your completed forms electronically.

What happens if the IRS changes my 2012 federal income tax return?

If the IRS updates or reviews your 2012 federal income tax return and makes changes, you must submit an amended Mississippi return. Taxpayers must prepare new forms, include updated schedules, and send the information to the Department of Revenue. This process ensures that your account reflects the correct income tax owed or refund due. Not submitting the changes on time may result in a notice or additional problem.

What records should I keep after filing my 2012 Mississippi tax return?

Taxpayers should keep a copy of their complete Mississippi income tax return, schedules, and supporting forms for at least three years. This includes W-2s from an employer, 1099s from a financial institution, and receipts for deductions. Records help if questions arise about the return, or if a notice from the IRS requires updated information. Storing documents ensures you can quickly prepare answers and avoid taking extra time to resolve problems.