How to File Your Mississippi Tax Return for 2019: Step-by-Step Guide

Filing your Mississippi tax return for 2019 is essential for individuals, sole proprietors, and small business owners. Using the correct Mississippi tax forms and meeting the due date helps you avoid penalties, ensures faster refunds, and keeps you in compliance with the Revenue Department. As the state’s primary agency, the department collects tax revenues, enforces income tax laws, and administers various taxes that support state and local governments.

The Mississippi Department of Revenue also monitors ad valorem assessments, ensures consistent appraisal and valuation practices, and applies the local option law that impacts property and other local taxes. Its authority extends beyond income tax to include motor vehicle registration, alcoholic beverage regulation, and oversight of wholesale distributors. By understanding how these taxes are administered, taxpayers gain a clearer picture of how their contributions support state and local governments while staying compliant with state law.

This guide provides step-by-step instructions for accurately completing your Mississippi individual income tax return. It explains the forms required, online filing options, payment methods, and enforcement rules linked to IRS standards. Whether filing for the first time or reviewing Mississippi-specific requirements, you’ll find practical tips on avoiding errors, maximizing deductions, and ensuring your tax return is processed smoothly by the Department of Revenue.

Overview of Mississippi State Income Tax for 2019

Mississippi operates a graduated income tax system requiring most residents and non-residents to file annual returns. The state collects significant tax revenues through various taxes, including individual income tax, representing a considerable revenue component for state and local governments. Understanding your filing obligations helps ensure compliance while taking advantage of all available benefits and deductions under Mississippi law.

Who Needs to File

Mississippi residents must file an individual income tax return if they meet specific income thresholds or have Mississippi income tax withheld from their earnings. The filing requirements depend on your residency status, income level, and family situation.

Full-year residents: Must file if gross income exceeds filing thresholds based on filing status, plus additional amounts for dependents.
Part-year residents: File if you moved into or out of Mississippi in 2019 and earned income while residing there.
Non-residents: Required to file if you earned Mississippi-sourced income, excluding certain gambling winnings that may be exempt from filing requirements.
Minor taxpayers: Must file if gross income exceeds their exemption plus standard deduction amounts.
Mississippi residents working outside the state: Must report all income, regardless of where earned, as Mississippi taxes worldwide income for its residents.
Temporary workers abroad: Mississippi residents working temporarily in other countries must file a tax return and report their total gross income to the revenue department.

Income Thresholds and Filing Requirements

Mississippi uses specific income levels to determine when taxpayers must file returns. These thresholds assist the department in concentrating its enforcement efforts and ensuring that all taxpayers who are required to file meet their obligations.

Single taxpayers: Filing is required when gross income exceeds $8,300 plus $1,500 for each claimed dependent.
Married filing jointly: Must file when combined gross income exceeds $16,600 plus $1,500 for each dependent claimed on the return.
Head of family status: The Filing threshold starts at different levels depending on the number of qualifying dependents living in your household.
Married filing separately: Each spouse must evaluate their income against the single taxpayer thresholds to determine filing requirements.
Withholding situations: Any taxpayer with Mississippi income tax withheld from wages must file a return to claim refunds or apply withholding toward their tax liability.

Important Filing Deadlines

The original due date for 2019 Mississippi tax returns was April 15, 2020. However, the department extended this deadline to May 15, 2020, due to the COVID-19 pandemic disruptions. Taxpayers who missed these deadlines face penalties and interest charges that accumulate until complete payment.

Extension deadlines: Taxpayers who filed Form 80-106 extension requests received additional time until October 15, 2020, to submit their completed returns.
Fiscal year returns: Business taxpayers operating on fiscal years must file by the 15th day of the fourth month following their fiscal year-end date.
Payment requirements: Extensions to file do not extend the time to pay taxes owed, so interest and penalties apply from the original due date on any unpaid balances.

Key Changes for 2019

Several vital modifications affected 2019 Mississippi individual income tax calculations. These changes provided tax relief for many taxpayers while expanding available credits and deductions.

Tax rate phase-out continuation: The 3% tax rate continued its scheduled elimination, with the first $2,000 of income remaining tax-free and the next $3,000 taxed at the reduced 3% rate.
Self-employment tax deduction increase: Self-employed individuals could deduct 50% of their federal self-employment tax from their Mississippi adjusted gross income, up from 34% in previous years.
New tax credits: The Endow Mississippi Program Credit became available, offering a 25% credit for qualifying donations to community foundation endowed funds. The minimum donation is $1,000, and the maximum credit is $200,000.
Expanded charitable credits: Definitions for eligible charitable contributions were broadened, allowing more taxpayers to claim these valuable credits on their returns.

Mississippi Tax Forms to Use

Selecting the correct forms ensures accurate processing and prevents delays in refund payments or correspondence from the department. Mississippi provides different forms based on residency status, income complexity, and supporting schedules for specific situations. You may find all appropriate forms on their forms page.

Primary Individual Income Tax Forms

The primary forms depend on your residency status during 2019. Choose the appropriate form based on where you lived and worked throughout the tax year.

Form 80-105 (Mississippi Resident Individual Income Tax Return): Use this form if you maintained Mississippi residency for the entire 2019 tax year, regardless of where you earned income.
Form 80-205 (Mississippi Non-Resident/Part-Year Resident Individual Income Tax Return): Required for taxpayers who moved into or out of Mississippi during 2019, or non-residents who earned Mississippi-sourced income subject to state taxation.

Essential Supporting Schedules and Forms

Additional forms may be required depending on your income sources, deductions claimed, and credits applied. These supporting documents provide detailed information that supplements your primary tax return.

Form 80-107 (Income/Withholding Tax Schedule): Required when claiming credit for Mississippi income tax withheld from wages, retirement distributions, or other income sources during 2019.
Form 80-108 (Itemized Deductions and Additional Income): Contains multiple schedules, including itemized deductions, interest and dividend income, rental income, and other supplemental income sources.
Form 80-106 (Payment Voucher): This form should be used to make payments along with your return submission or request filing extensions from the department.
Form 80-160 (Credit for Income Tax Paid to Another State): Mississippi residents can claim tax credits paid to other states on the same income reported on their Mississippi return.
Form 80-401 (Tax Credits): Required for claiming various Mississippi tax credits, including the new Endow Mississippi Program Credit and other qualifying credit programs.

Step-by-Step Instructions to Complete Your Tax Return

A systematic approach ensures accuracy while reducing the time needed to complete your return. These detailed steps guide you through each section of the Mississippi individual income tax return process.

Step 1: Gather Required Documents

Collecting all necessary paperwork before starting prevents interruptions and ensures you have complete information for accurate reporting. Keep these documents organized and easily accessible throughout the preparation process.

Income documents: Collect all W-2 forms from employers, 1099 forms for interest, dividends, retirement distributions, and unemployment compensation, plus records of any other income sources.
Federal tax return: Mississippi requires a complete copy of your federal return, so ensure you have finished your federal filing before beginning your state return.

Step 2: Choose Your Filing Status

Your filing status affects your exemption amounts, tax rates, and available deductions. Select the status that provides the most beneficial tax treatment while accurately reflecting your family situation.

Married filing jointly: Generally provides the best tax benefits for married couples, with higher exemption amounts and potentially lower overall tax rates on combined income.
Head of family: This option is available for single taxpayers who maintain households for qualifying dependents. It offers higher exemptions than single status but lower than joint filing.

Step 3: Complete Taxpayer Information

Accurate taxpayer information prevents processing delays and ensures proper crediting of payments and refunds to your account. Double-check all entries for accuracy before submission.

Personal details: Enter your name, current address, and Social Security number exactly as they appear on official documents, including spouse information for joint returns.
County codes: Include your Mississippi county code, as specified in the instruction booklet appendix, to ensure the proper allocation of local tax revenues.

Step 4: Calculate Your Exemptions

Exemptions reduce your taxable income dollar-for-dollar, providing significant tax savings. Ensure you claim all eligible exemptions while maintaining proper documentation for dependents claimed.

Personal exemptions: Claim the amount shown for your filing status, plus additional exemptions for age 65 or older and blindness for you and your spouse.
Dependent exemptions: Add $1,500 for each qualifying dependent, ensuring you have their Social Security numbers and meet all dependency tests under federal guidelines.

Step 5: Report Your Income

Mississippi generally follows federal income reporting rules with specific modifications for certain income types. Report all required income while taking advantage of available exclusions for Mississippi residents.

Wages and salaries: Enter total wages from all W-2 forms, including tips and other compensation reported to employers during the tax year.
Business income: Report income from Schedule C businesses, partnerships reported on Schedule K-1, and S corporation distributions, attaching required federal schedules to support your Mississippi return.
Investment income: Include interest, dividends, and capital gains as reported on your federal return, completing Schedule B on Form 80-108 when required by income thresholds.
Retirement income: Report pension and annuity distributions, noting that Social Security and Railroad Retirement benefits remain exempt from Mississippi income tax.

Step 6: Calculate Adjustments to Income

Adjustments reduce your Mississippi adjusted gross income, providing tax savings at your marginal tax rate. Review all available adjustments to ensure you claim every eligible deduction.

Self-employment tax deduction: Deduct 50% of federal self-employment tax paid, representing a significant benefit for self-employed taxpayers in 2019.
Retirement contributions: Include IRA contributions, self-employed retirement plan contributions, and other qualifying retirement account deposits made during the tax year.
Health-related deductions: Claim self-employed health insurance premiums and Health Savings Account contributions when you meet federal eligibility requirements.
Moving expenses: Deduct qualifying moving expenses for job-related relocations when you meet federal distance and time tests as documented on federal Form 3903.

Step 7: Determine Your Deductions

You can choose between standard and itemized deductions based on which provides greater tax benefits. Most taxpayers benefit from standard deductions, but itemizing may offer additional savings to those with significant qualifying expenses.

Standard deduction: Amounts vary by filing status, and simple, guaranteed deduction amounts are provided without requiring detailed record-keeping or documentation.
Itemized deductions: Complete Schedule A on Form 80-108 when your qualifying expenses exceed standard deduction amounts, including medical expenses, charitable contributions, and other eligible deductions.

Step 8: Calculate Your Tax

Mississippi uses a graduated tax structure with different rates for various income levels. The tax calculation determines your gross tax liability before applying credits and withholding.

Tax computation: Use the tax tables or computation worksheets in the instruction booklet to determine your tax based on your taxable income and filing status.
Tax rates: For 2019, Mississippi applied 0% to the first $2,000, 3% to the next $3,000, and higher rates to the remaining income based on the graduated schedule.

Step 9: Apply Credits and Calculate Balance

Tax credits provide dollar-for-dollar reductions in your tax liability and may result in refunds when credits exceed your tax owed. Review all available credits to maximize your tax benefits.

Credit for taxes paid to other states: Use Form 80-160 to claim credits for income taxes paid to other states on income also subject to Mississippi taxation.
Mississippi tax credits: Complete Form 80-401 for various state credits, including the new Endow Mississippi Program Credit and other qualifying credit programs available to eligible taxpayers.

Step 10: Report Payments and Calculate Final Amount

Account for all tax payments made during 2019 to determine whether you owe additional tax or qualify for a refund. Accurate payment reporting ensures proper crediting and prevents unnecessary correspondence.

Withholding credits: Report Mississippi income tax withheld as shown on your W-2 and 1099 forms, completing Form 80-107 to document withholding sources.
Estimated tax payments: Include all quarterly estimated tax payments made during 2019 and any extension payments submitted with filing extension requests.

Common Mistakes to Avoid

Preventing common errors saves time and reduces the likelihood of penalties or processing delays. Review these frequent mistakes before submitting your return to ensure accuracy and completeness.

Missing attachments: Always attach your complete federal tax return, required schedules, and supporting forms to prevent processing delays and correspondence requests.
Incorrect filing status: Choosing the wrong filing status can result in higher taxes and missed deductions, so carefully review filing status requirements before selecting.
Signature omissions: Both spouses must sign joint returns, and all returns require dated signatures to be considered valid submissions to the department.
Social Security number errors: Double-check all Social Security numbers for accuracy, as errors cause processing delays and may prevent electronic filing acceptance.

How to File Your Return

Mississippi accepts electronic and paper filing methods, offering significant advantages in processing speed and accuracy. Choose the method that best fits your situation and comfort level with technology.

Electronic Filing (E-file)

Online filing provides the fastest and most secure method for submitting your Mississippi individual income tax return. The department strongly encourages electronic filing for all eligible taxpayers.

Processing advantages: Electronic returns process up to 8 weeks faster than paper returns when combined with direct deposit for refunds, and the system immediately acknowledges receipt.
Accuracy benefits: Built-in error checking reduces math errors and missing information issues commonly occurring with paper returns, resulting in fewer rejected returns and correspondence.
Approved software: Use tax preparation software approved by the Mississippi Department of Revenue, which handles state-specific requirements and ensures proper formatting for electronic submission.
Electronic signatures: Complete Form MS8453-IIT for electronic signature authorization, allowing you to sign your return electronically rather than mailing paper signature documents.

Paper Filing

Paper filing remains available for taxpayers who prefer traditional submission methods or cannot access electronic filing options. Proper preparation and mailing procedures ensure accurate processing of paper returns.

Mailing addresses: Use the correct address based on whether you expect a refund or owe additional tax, as the department processes these returns at different locations for efficiency.
Preparation requirements: Use black ink only, avoid stapling in barcode areas, and ensure all forms are current-year versions downloaded from the official website to prevent processing issues.
Required attachments: Include your complete federal tax return, all W-2 and 1099 forms, and any required schedules or supporting documentation with your paper submission.
Original forms: The department accepts only original forms for paper filing, so print fresh copies from the website rather than using photocopied or previously printed forms.

How to Make a Payment

Mississippi offers multiple convenient payment methods to accommodate different taxpayer preferences and situations. Understanding available options helps you choose the most efficient method for your circumstances.

Online Payments Through TAP

The Taxpayer Access Point system provides the most convenient and cost-effective method for making tax payments to the Mississippi Department of Revenue. Access is available around the clock without additional fees.

System access: Visit the official department website and click on Taxpayer Access Point to access the secure payment portal, which accepts payments without requiring account registration.
Payment options: The system accepts ACH bank transfers directly from your checking or savings account, providing immediate confirmation and an electronic receipt for your records.
No fees: The department does not charge additional fees for electronic payments, making this the most economical option for taxpayers owing additional tax.

Other Payment Methods

Traditional payment methods remain available for taxpayers who prefer non-electronic options or must make payments in person. These methods require additional processing time compared to online payments.

Check or money order: Pay to "Department of Revenue" and include Form 80-106 payment voucher to ensure proper crediting to your account.
In-person payments: Visit any Department of Revenue district service office to make payments and receive immediate receipts for your records.

Payment Deadlines

Understanding payment deadlines helps avoid unnecessary penalties and interest charges on your Mississippi income tax liability. Timely payment protects your account from additional fees and collection actions.

Original deadline: Payments were originally due April 15, 2020, but the department extended this to May 15, 2020, due to the impacts of the COVID-19 pandemic on taxpayers.
Extension considerations: Filing extensions does not extend payment deadlines, so interest and penalties accrue from the original due date on any unpaid tax liability.
Interest and penalties: Late payment penalties are 0.5% per month up to a maximum of 25%, while interest accrues at 0.5% per month on unpaid balances until complete payment.

How to Track Your Refund or Balance Due

Mississippi provides online tools and phone services to help taxpayers monitor their refund status or account balances. These resources provide real-time information about your return processing and payment status.

Where's My Refund Tool

The “Where's My Refund?” The tool offers 24/7 access to current information about your refund processing status. This secure system provides updates throughout the processing cycle.

Access requirements: To access the tracking system securely, you need your Social Security number, filing status, and exact refund amount as shown on your return.
Information provided: The system shows current processing status, estimated completion dates, and any issues requiring additional documentation or corrections.

Refund Processing Times

Processing times vary based on filing method and refund delivery preferences. Electronic filing with direct deposit provides the fastest refund delivery to eligible taxpayers.

Electronic filing with direct deposit: Refunds typically process within 2–3 weeks when no issues require manual review or additional documentation.
Paper filing: Due to manual data entry and verification requirements, traditional paper returns require 6-8 weeks for complete processing and refund issuance.

Balance Due Tracking

Taxpayers with outstanding balances can monitor their accounts and payment history through online tools or phone services. These resources help you stay current with payment obligations and avoid collection actions.

Online account access: Use the Taxpayer Access Point system to view account balances, payment history, and available payment options for outstanding liabilities.
Installment agreements: Request installment payment plans using Form 71-661 when you cannot pay the full amount owed, helping you avoid additional collection actions while satisfying your tax obligations.

Final Filing Checklist

Complete this comprehensive checklist before submitting your Mississippi individual income tax return to ensure accuracy and prevent processing delays or correspondence from the department.

Review each item carefully and gather any missing documentation before submitting your return. This final verification step prevents common errors that cause processing delays and helps ensure faster refund processing for eligible taxpayers.

Completed return verification: Confirm all required fields contain accurate information, including names, addresses, Social Security numbers, and income amounts from supporting documents.
Required attachments: Verify you have included your complete federal tax return, all W-2 and 1099 forms, and any required schedules or supporting forms for credits claimed.
Signature and date verification: Ensure all required signatures appear on your return with current dates. Remember that both spouses must sign joint returns for a valid submission.
Payment or refund method selection: Confirm that you have selected your preferred payment method for any amounts owed, or the delivery method for your refund if you are expecting one from the department.
Recordkeeping preparation: As tax professionals recommend, make copies of your complete return and all supporting documents for your records, maintaining these files for at least three years.

Frequently Asked Questions

What if I missed the deadline?

Missing the May 15, 2020, deadline leads to penalties and interest that accrue until you file and pay owed taxes. File promptly to reduce costs. Late penalties are 5% per month up to 25%, and late payment penalties are 0.5% monthly up to 25%. Interest adds 0.5% monthly on unpaid taxes. The minimum late filing penalty is $100, regardless of the owed amount.

Can I e-file for free?

Mississippi lets taxpayers file electronically through approved software providers, which don't charge state fees. However, these companies might charge their fees. The department doesn't provide free software directly but partners with commercial providers offering various pricing plans. Some providers offer free filing for certain income levels, while others charge all users.

What deductions are most commonly missed?

The 2019 50% self-employment tax deduction, Health Savings Account contributions, job-related moving expenses, college savings for MPACT and MACS accounts, self-employed health insurance premiums, and up to $15,000 Reserve pay exclusion are often overlooked. These deductions offer substantial tax savings but require proper documentation and qualification under federal and state rules.

How do I request an extension?

Form 80-106 and estimated taxes must be filed by the original due date to request an extension until October 15, 2020. Extensions give you more time to file your return, but not to pay taxes. Unpaid taxes accrue interest and penalties from the due date. Include your estimated tax calculation and payment with the extension request to minimize penalties and interest charges on your account.

Can I file jointly if I moved mid-year?

Part-year residents who moved in or out of Mississippi in 2019 must use Form 80-205, which is not standard. Report income earned during residency and prorate deductions and exemptions accordingly. Married couples can file jointly using this form if both agree. Carefully calculate residency to ensure accurate reporting and tax calculation under Mississippi rules.

What if I need to amend my return?

File an amended return using the same form, check the "Amended" box, and attach an explanation of changes and supporting documents. You must do this within three years of the original due date to claim refunds or report additional tax owed. Include payment for any owed tax or overpayments found after your original return.

How do I handle income from multiple states?

Regardless of source, Mississippi residents must report all worldwide income on their state return. Claim credit for income taxes paid to other states with Form 80-160, attaching copies of different returns. The credit can't exceed the Mississippi tax on the same income, preventing double taxation and ensuring Mississippi collects tax on income earned elsewhere.