Mississippi State Tax Commission - Tax Forms - Free State Tax Forms

Mississippi State Tax Commission - Tax Forms

mstc.state.ms.us

Mississippi State Tax Commission
1577 Springridge Rd.
Raymond, MS 39154-9602
Phone: +16019237000

Forms are available in a Hand Complete format which means the forms may be printed, completed by hand and mailed to our office. You must attach both page 1 and page 2 of a form to your return if the form has 2 pages. You will need Adobe Acrobat Reader 5.0 or higher installed on your PC in order to use these forms.

You must use the print button on the Acrobat toolbar menu to print the form instead of the web browser print function.

Legal Resources:

Returns of income tax; individual returns.

Every resident individual (whether single or married) and every nonresident individual (whether single or married) owning or selling property, earning income, or doing business in the State of Mississippi, having a gross income for the taxable year in excess of the exemptions allowed hereunder, plus the standard deduction, shall make a return, which shall contain an oath or be verified by a written declaration that it is made under the penalties of perjury, stating specifically the items of gross income and the deductions and exemptions allowed by this article. The commissioner may prescribe methods by which the taxpayer may make such oath or declaration other than by writing.

Married individuals may elect to file either separate or joint returns. In any case where a husband and wife file a joint return, and one spouse is granted relief from liability under 26 USCS 6015, such spouse shall be granted comparable relief from liability for the tax imposed under this chapter.

If the taxpayer is unable to make his own return, the return shall be made by a duly authorized agent or by the guardian or other person charged with the care of the person or estate of such taxpayer.

Nonresident individuals, partnerships, trusts and estates.

The tax imposed by this article shall apply to the entire net income of a taxable nonresident derived from employment, trade, business, professional, personal service or other activity for financial gain or profit, performed or carried on within Mississippi, including the rental of real or personal property located within this state or for use herein and including the sale or exchange or other disposition of tangible or intangible property having a situs in Mississippi.

Corporate Income and Franchise Tax, S-Corporation, Partnership, LLC, LLP Income Tax

The Commissioner has determined the temporary thirty percent (30%) depreciation bonus provided by the federal "Job Creation and Worker Assistance Act of 2002" is NOT a reasonable allowance for exhaustion, wear and tear and obsolescence of property. Therefore, if such "bonus" depreciation is taken for federal purposes, an adjustment must be made to the Mississippi income tax return to clearly reflect that depreciation which would have otherwise been allowed using other federal depreciation guidelines.

Make Tax Payments by Credit Card or E-check

Credit card or E-Check payments are accepted through Official Payments Corporation. There is a 2Â½% convenience fee for using the credit card service or a $3.00 transaction fee to process electronic check payments.

Official Payments Corporation accepts Master Card, American Express, Visa and Discover Card.

To Make A Payment:

If you received correspondence from the agency regarding an outstanding tax liability and you were provided with a Liability Number, click here to make a payment by credit card or e-check.

If not, click here to make a payment by credit card or e-check.

Credit card payments can be made by calling 1-800-272-9829 or on the internet at www.officialpayments.com. E-check payment is only available through the internet.

Disclaimer

All information provided on the State Tax Commission website is believed to be correct. However, no liability is assumed for errors in substance or form of any of the materials published on this website. Electronic versions of documents appearing on this site may not display the text of these documents exactly as the printed versions.

The Tax Commission provides the information contained in this website as a service to the Internet community and endeavors to provide quality information, but makes no claims, promises, or guarantees about the accuracy, completeness or adequacy of the information contained in or linked to this website.

In addition, the Tax Commission is not liable for information on sites that are linked to its website. Further, the Tax Commission is not responsible for any content contained on sites that are linked to the Tax Commission website.