2026 Mississippi State Tax Deadlines

Mississippi business tax deadlines for 2026

C Corporations' deadlines and requirements

C Corporations in Mississippi must file and pay Corporate Income Tax by April 15, 2027, following the federal due date schedule.

Filing requirements include:

1. Complete Form 83-105 (Mississippi Corporation Income Tax Return)
2. File via Mississippi Taxpayer Access Point (TAP)
3. Payment must be made by April 15, 2027
4. Mail submissions must be postmarked by the due date

Extension to file taxes in Mississippi for 2026

The Extension Deadline for Mississippi Corporate income tax returns is October 15, 2027. Mississippi automatically grants a six-month extension following the federal extension timeline without requiring separate forms. This is an extension to FILE, not an extension to PAY—payment is still due April 15, 2027.

Pass-through entities

Mississippi S Corporations and Partnerships tax deadlines for 2026

S Corporations and Partnerships must file in Mississippi by March 15, 2027.

Required forms include:

1. Form 83-205—S Corporation Return
2. Form 83-125—Partnership Return

Extension to file S Corporations and Partnerships taxes in Mississippi for 2026

The Extension Deadline for Mississippi S Corporations and Partnerships returns is September 15, 2027. Mississippi automatically grants a six-month extension without requiring separate applications. This is an extension to FILE, not an extension to PAY—payment is still due March 15, 2027.

Mississippi Individual tax considerations for 2026

Filing requirements and income thresholds

Mississippi Individuals must file a State income tax return if their gross income exceeds specific thresholds based on filing status.

The progressive tax rates for 2026 range from:

• 0% on the first income bracket
• Up to 5% on higher income levels

Estimated tax deadline for Mississippi 2026

Estimated tax payments are due on the following schedule for calendar year filers:

• April 15, 2026
• June 15, 2026
• September 15, 2026
• January 15, 2027

Who must make estimated payments

You must make Mississippi estimated income tax payments during 2026 if you expect to owe a significant amount in Mississippi income tax after subtracting withholding and credits. Electronic payments are encouraged through the Mississippi online tax system.

Individual tax deadline for Mississippi 2026

Individual income tax returns are due April 15, 2027.

Available forms include:

• Form 80-105—Mississippi Resident Individual Income Tax Return
• Form 80-205—Mississippi Nonresident Individual Income Tax Return

Extension to file taxes in Mississippi for 2026

The Extension Deadline is October 15, 2027, to file your Mississippi Individual Income tax return. Mississippi automatically grants a six-month extension without requiring separate extension forms. This is an extension to FILE, not an extension to PAY—payment is still due April 15, 2027.

What Mississippi tax professionals need to know

Several key considerations make Mississippi's tax landscape unique for 2026. Mississippi's progressive income tax system features relatively moderate tax rates, accompanied by a substantial zero-rate bracket. Electronic filing requirements continue to expand, and Mississippi provides specific tax planning opportunities for particular industries and activities.

Electronic filing requirements

Mississippi has implemented electronic filing systems for taxpayers:

• C Corporations and pass-through entities should file electronically through the Mississippi TAP
• Individuals can use Mississippi's online system for free electronic filing
• Business deductions can be processed more efficiently through electronic systems
• Professional preparers must use approved software vendors

Unique Mississippi tax features for 2026

Mississippi offers several distinctive tax features, including:

• Progressive tax rates ranging from 0% to 5%
• Zero-rate bracket for lower-income taxpayers
• Federal tax deduction—Mississippi allows the deduction of federal income taxes paid
• Retirement income exemptions for qualifying taxpayers

Federal Tax Deduction

Mississippi's federal tax deduction creates specific planning considerations:

• Federal income taxes paid can be deducted on Mississippi returns
• Creates interaction between federal and state tax planning
• May affect the timing of federal tax payments
• Important for moderate and high-income taxpayers

Moderate Tax Environment

Mississippi's relatively moderate tax rates create opportunities:

• Competitive with neighboring states
• Attractive for business relocation and expansion
• Retirement-friendly tax environment
• Agricultural business incentives

Agriculture and Rural Focus

Mississippi's significant agricultural economy creates unique tax considerations:

• Agricultural land use assessment programs
• Beginning farmer tax credits
• Agricultural equipment sales tax exemptions
• Timber and forestry tax provisions
• Rural development incentives

Business incentives and credits

Mississippi provides various business tax incentives:

• Advantage Mississippi Initiative
• Jobs Tax Credit
• Investment Tax Credit
• Research and Development Credit
• Small Business Job Protection Act benefits

Energy and Natural Resources

Mississippi has energy production and natural resource development:

• Oil and gas severance tax considerations
• Renewable energy incentives
• Forestry tax benefits
• Alternative energy production credits

Manufacturing and Industrial Development

Mississippi emphasizes manufacturing development:

• Manufacturing equipment sales tax exemptions
• Industrial development bond programs
• Job creation tax credits
• Enterprise zone benefits

Tourism and Gaming Industry

Mississippi has significant tourism and gaming sectors:

• Gaming tax provisions
• Tourism promotion incentives
• Hotel and restaurant tax considerations
• Entertainment industry provisions

Retirement income considerations

Mississippi provides favorable retirement income treatment:

• Military retirement pay may be exempt from the Mississippi state income tax
• Social Security benefits are generally exempt from the Mississippi state income tax
• Pension income may qualify for exemptions
• Senior citizen property tax benefits

Professional tax guidance

For complex Mississippi tax situations, consulting with qualified tax professionals through an accounting firm directory can help ensure compliance and identify available tax-saving opportunities.

Sources

• Mississippi Department of Revenue
• Mississippi Individual Income Tax Information

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