Mississippi Income Tax Filing: Forms 80-105 and 80-205, TAP

Updated October 9, 2026

What Mississippi taxes and what it leaves out

For the 2025 return, the Department of Revenue's FAQ describes a simple structure. The first slice of taxable income is exempt, and the rest is taxed at one rate. Rates and slices are set by law, so read the current instructions before you work out a bill.

The Department's FAQ sorts income into two piles.

• Exempt: Social Security benefits, military hazardous duty pay earned in combat zones, part of National Guard and reserve pay, and retirement income that meets the plan requirements.
• Taxable: unemployment benefits, tips and gratuities, and gambling winnings.

That second list is worth a close look, because unemployment is on it. Casinos withhold tax from winnings, and the Department says that withholding is non-refundable.

Form 80-105 or Form 80-205

Your residency decides the form.

• Residents file Form 80-105.
• Part-year residents file Form 80-205 and report all income earned during the period of residence.
• Nonresidents file Form 80-205 and report only Mississippi-source income. They still declare total income, because the deductions are prorated.

One more rule: if you would not otherwise have to file but you have a W-2 that shows Mississippi withholding, the Department's FAQ says you must file to claim that money back.

The due date and the federal-extension rule

The Department's FAQ gave April 15 as the due date for the 2025 return. Check its page for this year's date before you plan around it.

Mississippi ties its extension to the federal one. If you have a federal extension, the state extension is automatic. Attach a copy of federal Form 4868 to your Mississippi return.

The Department adds that the extension is for filing, not for paying. Pay what you expect to owe by the original date. Our extension guide explains the federal side, and the IRS says an extension of time to file is not an extension of time to pay.

E-file, TAP and what preparers have to do

TAP, the Tax Account Portal, is the Department's free online system. You can file or amend returns, pay for returns, estimates and assessments, check refund status, and view your balances, return data and mail from the Department.

The Department says returns are more accurate and refunds come faster when you e-file. It lists several free programs, each with its own income limits, and some have special terms for active-duty military. E-file also lets you file now and pay later, up to the due date.

• Direct deposit. It is available for refunds. Once an e-filed return is accepted, the deposit details cannot be changed.
• Refund timing. The Department does not promise a specific deposit date.
• Preparers. A preparer must be accepted into the federal e-file program before taking part in the state program.

Military and National Guard pay

Mississippi exempts hazardous duty pay that service members earn in combat zones. It also exempts part of National Guard and reserve compensation. The FAQ names the dollar amounts, so read them for your tax year.

Keep your pay statements and orders together. If you were in a combat zone, the IRS also gives extra time to file and pay. It says personnel have at least 180 days after leaving the zone, with longer relief in some declared disasters. Our veteran tax benefits overview covers more of the federal rules.

Other-state income and moving

If you earn income in another state, Mississippi residents can claim a credit against Mississippi tax for income tax paid to that state. You must include documentation to support the credit, so keep a copy of the other state's return.

Mississippi borders Louisiana, Arkansas, Tennessee and Alabama. People often live in one and work in another, so each state's nonresident rules matter. Our multi-state income guide explains the basics.

Moving to Florida? The year you leave, you may be a part-year resident here and file Form 80-205. Our moving to Florida guide covers how to show your domicile changed.

Paperwork and estimated tax

The Department lists these common attachments.

• Your W-2 forms. If one is missing, Form 4852 can stand in.
• Any W-2C that corrects withholding.
• A copy of your amended federal return, if the IRS changed your federal numbers.

If you have income with no withholding, TAP accepts payments for estimates. Federal rules apply as well. The IRS says sole proprietors, partners and S corporation shareholders generally must pay federal estimated tax if they expect to owe.

What delays a Mississippi return

• Leaving out taxable income. Unemployment, tips and gambling winnings count.
• Counting on casino withholding. It is non-refundable.
• No copy of Form 4868. It must go with the return if you rely on the federal extension.
• Wrong form. Part-year and nonresident filers use Form 80-205.
• Claiming the retirement exemption too fast. The plan requirements must be met.
• Changing direct deposit after acceptance. It cannot be done.
• Missing attachments. W-2 forms, W-2C forms and the amended federal return copy.

Filing from Mississippi with Zero Fuss Taxes

We prepare returns remotely from our Longwood, Florida office for clients in all 50 states, so you never need to visit. A real preparer reviews and signs your return, and you see a free quote.

FAQ

Nearby state guides

Sources

• dor.ms.gov/individual
• dor.ms.gov/individual/individual-income-tax-frequently-asked-questions
• dor.ms.gov/individual/e-file-information
• irs.gov/filing/individuals/when-to-file
• irs.gov/businesses/small-businesses-self-employed/estimated-taxes

General information, not tax advice for your specific situation. Rules can change, so check the official sources below. Zero Fuss Taxes is a PTIN-holding tax preparation firm. We are not a CPA firm, enrolled agents or attorneys.