How to File Your Mississippi Tax Return for 2022: Step-by-Step Guide for Individuals and Small Businesses

Filing your Mississippi tax return for the 2022 tax year is essential for individuals and small business owners. Whether you are reporting wages, self-employment income, or earnings from certain items like investments, understanding the process will help you file correctly and avoid unnecessary penalties. This guide walks you through the requirements, forms, and steps so you can determine what you owe or if you qualify for a refund.

The Mississippi Department of Revenue is the primary agency responsible for collecting tax revenues from various taxes administered in the state. These include income tax, ad valorem assessments, and excise taxes on motor vehicles and alcoholic beverages. State and local governments rely on these tax revenues to support state programs and ensure consistent appraisal of property values. By learning how the system works, you can better manage your obligations and understand how your payments help local governments operate under Mississippi’s local option law.

Whether you choose online filing or paper submission, the process connects closely with your federal income tax return. Mississippi uses much of the same income information you report to the IRS. This means gathering accurate records, reviewing deductions like the child tax credit, and making sure you file on time, which are essential steps. With clear guidance, you can file confidently, pay the correct amount, and access any due refund.

Overview of Mississippi State Income Tax for 2022

Mississippi’s income tax system applies to part-year residents and non-residents with Mississippi-source income. The Mississippi Department of Revenue, as the primary agency for taxes administered, works with state and local governments to collect tax revenues that support state services and programs. The state also ensures consistent appraisal of property values by monitoring ad valorem assessments, which help fund local governments under the local option law.

Who Needs to File

You are required to file a Mississippi tax return for the 2022 tax year if any of the following situations apply:

You are a Mississippi resident whose total income exceeds the state’s filing threshold, which varies based on filing status and the number of dependents you claim.
You are a part-year resident or nonresident who earned income from sources in Mississippi during the year.
You had Mississippi income tax withheld from your wages or other taxable income, even if you lived in another state, except when the income comes from gambling winnings.
If you are a Mississippi resident working in another state or temporarily living abroad, you must report your total worldwide income to the Mississippi Department of Revenue.
You are a minor with income greater than the combined total of your exemption and the standard deduction allowed for your filing status.

Mississippi Tax Rates for 2022

Mississippi has a graduated income tax rate system, which means that the more money you make, the higher your tax rate will be. The tax rates for 2022 are as follows:

In Mississippi, you don't have to pay income tax on the first $5,000 of taxable income.
If your taxable income is between $5,001 and $10,000, you will pay 4% in taxes.
If you make over $10,000 in taxable income, you pay 5% in taxes.

These rates apply to your total income after you take out any allowed deductions and exemptions. These brackets show the last year before rate cuts that started in 2023 and will happen in stages.

Key Filing Deadlines

The main deadline for filing 2022 income tax returns was April 15, 2023. You may have to pay fines if you file without an approved extension after this date.
If you got an extension, the new deadline is October 15, 2023. The extension only applies to filing paperwork, not to paying bills.
To avoid late fees and interest charges, all taxes owed for the 2022 tax year had to be paid by April 15, 2023.

Key Changes for 2022 Returns

Several vital updates were applied to income tax returns for the 2022 tax year:

The child tax credit and some other tax credits were increased to help taxpayers and boost economic activity in the state.
Some items, like money received from federal grants, had their deductions changed so that taxpayers could claim bigger deductions in some cases.
To make it easier for some businesses, like wholesale distributors of alcohol and sellers of certain types of cars, to follow the rules for paying state taxes, new procedures were put in place.
Mississippi's laws against alcohol sales still made it illegal to sell alcohol in some areas, which changed how local governments collected taxes on alcohol sales.

What Forms You’ll Need

The Mississippi Department of Revenue provides specific forms for filing your Mississippi tax return. Choosing the correct form is essential because it ensures your income tax return is processed accurately, avoids delays, and prevents errors that could result in penalties or interest. The form you use will depend on your residency status, income types, and whether you are claiming deductions or credits.

Main Forms for Individuals

Form 80-105 is the main form people in Mississippi use to file their taxes for 2022. This form lets you report your income, claim deductions, apply for credits, and determine how much tax the state will collect from you.
Form 80-205 is for people who don't live in Mississippi full-time or only part-time but make money there. This form ensures that all income from Mississippi is reported correctly, even if you also file a federal income tax return or pay taxes in another state.

Common Schedules and Supporting Forms

Form 80-107 reports multiple sources of income and the total tax withheld, which may include wages, payments from a financial institution, or other income subject to Mississippi tax.
Form 80-108 is the itemized deductions schedule for Mississippi taxpayers. You will use this form if your deductible expenses, such as mortgage interest or charitable contributions, exceed the state’s standard deduction.
Form 80-160 allows you to claim a credit for taxes paid to another state. This credit helps prevent double taxation when Mississippi and another state tax the same income.
Form 80-401 summarizes all the credits you are claiming, including the child tax credit and credits for specific items that qualify under Mississippi tax law.
Form 80-491 provides additional space to list dependents if you have more than can be included on the main form.

Where to Get the Forms

You can download all Mississippi income tax forms from the Mississippi Department of Revenue website. These forms are also available through most tax preparation software programs, making them easy to access for online filing and paper submission.

Step-by-Step Guide to Completing Your Mississippi Tax Return

Completing your Mississippi tax return for the 2022 tax year is straightforward if you follow a step-by-step process. This method helps you determine what you owe, identify the credits and deductions available, and ensure that you either pay the correct amount or receive any refund you are entitled to.

Step 1: Gather Required Documents

Before you start, ensure you have all the tax documents you need, like W-2s from employers, 1099s for interest, dividends, or contract work, and K-1s from partnerships or S corporations. You should also keep records of credits, like the child tax credit, and receipts for expenses that you can deduct. Your previous year's tax returns can help you avoid mistakes and compare numbers more easily.

Step 2: Choose Your Filing Status and Calculate Exemptions

Choose the right filing status: single, married filing jointly, married filing separately, married filing combined, or head of family. This will change how much you can deduct and pay in taxes. Then figure out how many exemptions you can get for yourself, your spouse, and your dependents.

Step 3: Calculate Your Income

Get your federal adjusted gross income from your federal income tax return. Make changes specific to Mississippi, like adding back certain deductions not allowed at the state level or taking away exempt income like qualifying military pay.

Step 4: Choose Your Deduction Method

Form 80-108 will help you decide whether to take the standard deduction or itemize your deductions. If your qualifying expenses exceed the standard deduction for your filing status, itemizing may lower the amount of money you must pay taxes on.

Step 5: Calculate Your Tax

Apply Mississippi’s 2022 graduated tax rates to your taxable income. These rates are 0 percent for the first $5,000, 4 percent for the next $5,000, and 5 percent for all income above $10,000.

Step 6: Apply Credits

If you qualify, you can get credits for paying taxes to another state or making approved charitable donations. These credits lower the amount of tax you have to pay.

Step 7: Determine Refund or Amount Due

Look at the taxes you owe and compare them to those you have already paid this year through withholding or estimated tax payments. You will get your money back if you paid more than what you owe. You must send the balance owed with your return. If you paid less

How to File Your Mississippi Return.

You can file your Mississippi return either online or through traditional paper submission. The best method for you depends on your preference, your need for speed, and your comfort level with technology.

Electronic Filing (E-file)

The quickest way to file your Mississippi income tax return and get your refund is online. E-filed returns with direct deposit usually take 7 to 10 business days to process.
Many taxpayers qualify for free online filing through approved software providers, especially if their income falls below certain thresholds.
Electronic filing systems lower the chance of mistakes by automatically checking your numbers and making sure all required fields are filled out before you send them.

Paper Filing

Paper filing involves printing and completing the correct forms and mailing them to the Mississippi Department of Revenue. Forms can also be downloaded from the department’s website or picked up at public libraries.
Mailing addresses vary depending on whether you expect a refund or owe money, so you must use the correct address to avoid processing delays.

Filing Deadlines

The standard deadline for filing your Mississippi tax return for the 2022 tax year was April 15, 2023.
Mississippi honors the federal extension for filing; however, all taxes owed must be paid by April 15 to avoid penalties and interest charges.

How to Make a Payment

You have several payment options once you determine the amount you owe for your Mississippi tax return. Paying on time is essential to avoid penalties and interest, and the Mississippi Department of Revenue offers convenient methods to help you meet your obligation.

Online Payments via TAP (Taxpayer Access Point)

The Mississippi Department of Revenue's TAP system lets you make payments safely online. With this service, you can pay directly from your checking or savings account, and there are no extra fees.
TAP also accepts credit and debit card payments for taxes administered by the state, although convenience fees apply for these transactions.
Using TAP, you can access your account history, view past payments, and monitor any balance due for the current year.

Other Payment Options

You can pay with a check or money order to the Mississippi Department of Revenue. To ensure you get the proper credit, include your Social Security number and the tax year on the payment.
People who don't want to use a computer or the mail can also pay by phone through the TAP system.
If you owe taxes and have asked for an extension on your filing, you should send your payment with Form 80-106 to avoid late fees.

Payment Deadlines

All payments for the 2022 tax year were due by April 15, 2023, regardless of whether you received a filing extension.
Paying after the due date will result in penalties and interest, so it is essential to submit your payment promptly.

How to Track Your Refund or Balance Due

After filing your Mississippi income tax return, you can check the status of your refund or confirm any balance owed. The Mississippi Department of Revenue provides online and phone-based tools to help you stay updated.

Online Refund Tracking

You can track your refund status anytime through the Mississippi Department of Revenue website. You will need your Social Security number, filing status, and expected refund amount to use the service.
This online tool lets you confirm whether your tax return has been received and processed.

Phone Refund Information

Call the department’s 24-hour automated refund line at (601) 923-7801 to check your refund status.
For general tax questions, you can speak with a representative by calling (601) 923-770 during regular business hours.

Typical Processing Times

E-filed returns with direct deposit are typically processed within 7 to 10 business days.
E-filed returns with paper checks usually take about two to three weeks.
Paper returns can take four to six weeks or longer during the peak filing season.

TAP Account Benefits

Creating an account on the TAP system allows you to view your current balance, track refunds, make payments, and access your tax records in one place.
This online access can save you time and provide faster updates than phone or mail inquiries.

Final Filing Checklist

It is essential to review your forms and documents carefully before submitting your Mississippi tax return. Use this checklist to avoid mistakes and ensure your return is processed quickly.

Please check that all the required fields on your tax return, such as your name, Social Security number, and address, are filled out correctly.
Ensure all W-2s, 1099s, and other income statements are included, or the information is entered correctly if you file online.
Include all the necessary forms and schedules, like Form 80-108 for itemized deductions or Form 80-160 for tax credits for taxes paid to another state.
Make sure that you and your spouse, if you have one, have signed the return. Returns that aren't signed will be seen as incomplete and may be turned down.
If you ask for a direct deposit for a refund, make sure that the information about your bank account is correct.
Keep copies of your tax return and all supporting documentation for your records in case you need them for future reference or an audit.
If you owe taxes, confirm that your payment is included or has been scheduled through your chosen payment method before the deadline.
Ensure that your return is submitted by the filing deadline or, if applicable, the extension deadline to avoid penalties and interest.

Frequently Asked Questions

What is the deadline for filing my Mississippi tax return for the 2022 tax year?

The deadline for filing your Mississippi tax return for the 2022 tax year was April 15, 2023. If you received a federal income tax return extension, Mississippi honors it, but all taxes administered by the Department of Revenue must be paid by April 15. Filing and paying on time helps the primary agency collect tax revenues that support state and local governments.

Can I file my Mississippi tax return online?

Yes. Online filing is the fastest and most secure way to file your Mississippi tax return. It allows you to access your account, submit your income tax returns, and receive your refund faster. The Department of Revenue’s system checks for errors before submission, helping ensure a consistent appraisal of your income and deductions. E-filing also assists the state in collecting tax revenues efficiently for the current year.

How do ad valorem assessments affect my taxes?

Ad valorem assessments are used by state and local governments to determine property values for taxation purposes. Monitoring ad valorem assessments ensures consistent appraisal of properties across counties, helping to fairly distribute taxes administered by the primary agency. This process supports state services funded by tax revenues and aligns with the local option law, which governs how local governments apply certain taxes within their jurisdictions.

What is the child tax credit, and who can claim it?

The child tax credit is a benefit that can reduce the amount of income tax you owe on your Mississippi tax return. To claim it, you must meet eligibility requirements, including having a qualifying child and meeting income thresholds. This credit is one of the items that help support state families while allowing the Department of Revenue to manage various taxes administered in the current year efficiently.

What taxes does the Mississippi Department of Revenue administer?

The Department of Revenue is the primary agency responsible for collecting tax revenues from various taxes, including income tax, ad valorem assessments, and excise taxes on motor vehicles, alcoholic beverages, and certain items sold by a wholesale distributor. These taxes help support state programs, enforce Mississippi’s prohibition laws where applicable, and provide funding for local governments under the local option law.

How can I determine if I will owe money or receive a refund?

To determine if you will owe money or receive a refund, compare the taxes you have already paid during the current year—through withholding or estimated payments—to your total tax liability on your Mississippi tax return. If you have overpaid, you will receive a refund; if you have underpaid, you must pay the balance to the Department of Revenue to comply with taxes administered.

Can I pay my Mississippi taxes through my financial institution?

Many taxpayers pay their Mississippi taxes through their financial institution using online bill pay or direct transfer. This option can help you meet the April filing deadline and avoid penalties. Payments are applied to taxes administered by the Department of Revenue, including income tax and other obligations. Using your financial institution’s services can make paying and supporting state revenue collection easier.