Mississippi State Tax Return

Mississippi Individual Income Tax Provisions

State taxes are just as important as federal income tax, so residents should be aware of all of the provisions regarding income taxes in their state. Mississippi uses a mixture of the joint and combined filing systems to assess taxes to state residents. This means that married taxpayers can chose the more advantageous filing option: either joint by combining their income into a single taxable amount, or using the combined system where each spouse is taxed separately. Couples should determine the benefits provided by each method and opt for the one that delivers the greatest savings.

Mississippi uses the state adjusted gross income as a starting point for the tax base, unlike many other states that rely on the federal AGI as a tax base.

Exemptions

Some sources of income are exempt from being taxed by the state and are not included in the state tax base. They are:

• Interest from U.S. government bonds
• Pension income from private, public, civil service, military plans
• CZE pay and up to $15,000 in National Guard and Reserve pay
• Social security benefits
• State gambling income (losses are non-deductible)

Deductions

Mississippi has a standard deduction based off filing status of residents: Single or married filing single $2,300 Head of Household $3,400, and Married filing jointly $4,600.

While state income taxes and sales tax are not deductible, there are several other deductions worth noting:

• Prepaid tuition contracts
• Qualified college savings programs
• Interest penalties for early savings withdrawals

2023 Mississippi Tax Rates

eTax.com works with the IRS and state revenue services to bring you the latest tax laws, forms & schedules.

When you prepare a federal return with eTax.com, we make it quick and easy to complete your Mississippi state tax return. eTax.com offers e-file and direct deposit with all states that have e-file and direct deposit capabilities.

File My Federal & Mississippi State Returns!

Mississippi	Services Available
Preparation	Preparation of a state tax return for Mississippi is available for $29.95.
E-File	E-File is not available for Mississippi.
Direct Deposit	Direct Deposit is not available for Mississippi.
Non-Resident Preparation	Non-resident MS state return's are available upon request.
Non-Resident E-File	E-Filing non-resident MS state returns is not available.
Filing Deadline	4/18/2023

MS Counties	MS Cities
Adams	Natchez, Sibley, Washington
Alcorn	Corinth, Glen, Rienzi
Amite	Crosby, Gloster, Liberty, Smithdale
Attala	Ethel, Kosciusko, McAdams, McCool, Sallis
Benton	Ashland, Hickory Flat, Michigan City
Bolivar	Alligator, Benoit, Beulah, Boyle, Cleveland, Duncan, Gunnison, Merigold, Mound Bayou, Pace, Rosedale, Scott, Shaw, Shelby, Winstonville
Calhoun	Banner, Big Creek, Bruce, Calhoun City, Derma, Mantee, Pittsboro, Slate Spring, Vardaman
Carroll	Avalon, Carrollton, Coila, McCarley, North Carrollton, Sidon, Vaiden
Chickasaw	Houlka, Houston, McCondy, Okolona, Trebloc, Van Vleet, Woodland
Choctaw	Ackerman, French Camp, Weir
Claiborne	Hermanville, Pattison, Port Gibson
Clarke	Enterprise, Pachuta, Quitman, Shubuta, Stonewall
Clay	Cedarbluff, Montpelier, Pheba, West Point
Coahoma	Clarksdale, Coahoma, Dublin, Farrell, Friars Point, Jonestown, Lula, Lyon, Mattson, Rena Lara, Sherard
Copiah	Crystal Springs, Gallman, Georgetown, Hazlehurst, Wesson
Covington	Collins, Mount Olive, Seminary
DeSoto	Hernando, Horn Lake, Lake Cormorant, Nesbit, Olive Branch, Southaven, Walls
Forrest	Brooklyn, Hattiesburg, Petal
Franklin	Bude, McCall Creek, Meadville, Roxie
George	Lucedale
Greene	Leakesville, McLain, Neely, State Line
Grenada	Elliott, Gore Springs, Grenada, Holcomb, Tie Plant
Hancock	Bay Saint Louis, Diamondhead, Kiln, Lakeshore, Pearlington, Stennis Space Cent, Waveland
Harrison	Biloxi, Diberville, Gulfport, Long Beach, Pass Christian, Saucier
Hinds	Bolton, Byram, Clinton, Edwards, Jackson, Pocahontas, Raymond, Terry, Tougaloo, Utica
Holmes	Cruger, Durant, Goodman, Lexington, Pickens, Tchula, West
Humphreys	Belzoni, Isola, Louise, Midnight, Silver City
Issaquena	Grace, Mayersville, Valley Park
Itawamba	Fulton, Golden, Mantachie, Nettleton, Tremont
Jackson	Escatawpa, Gautier, Hurley, Moss Point, Ocean Springs, Pascagoula
Jasper	Bay Springs, Heidelberg, Louin, Moss, Paulding, Rose Hill, Stringer, Vossburg
Jefferson	Fayette, Harriston, Lorman, Union Church
Jefferson Davis	Bassfield, Carson, Prentiss
Jones	Eastabuchie, Ellisville, Laurel, Moselle, Sandersville, Soso
Kemper	De Kalb, Porterville, Preston, Scooba
Lafayette	Abbeville, Oxford, Paris, Taylor, Toccopola, Tula, University, Waterford
Lamar	Lumberton, Purvis, Sumrall
Lauderdale	Bailey, Collinsville, Daleville, Lauderdale, Marion, Meridian, Toomsuba
Lawrence	Jayess, Monticello, Newhebron, Oak Vale, Silver Creek, Sontag
Leake	Carthage, Lena, Madden, Thomastown, Walnut Grove
Lee	Baldwyn, Belden, Guntown, Mooreville, Plantersville, Saltillo, Shannon, Tupelo, Verona
Leflore	Greenwood, Itta Bena, Minter City, Money, Morgan City, Schlater, Swiftown
Lincoln	Bogue Chitto, Brookhaven, Ruth
Lowndes	Artesia, Columbus, Crawford, Mayhew, Steens
Madison	Camden, Canton, Flora, Madison, Ridgeland, Sharon
Marion	Columbia, Foxworth, Kokomo, Sandy Hook
Marshall	Byhalia, Holly Springs, Lamar, Mount Pleasant, Potts Camp, Red Banks, Victoria
Monroe	Aberdeen, Amory, Becker, Caledonia, Gattman, Greenwood Springs, Hamilton, Prairie, Smithville
Montgomery	Duck Hill, Kilmichael, Stewart, Winona
Neshoba	Philadelphia, Union
Newton	Chunky, Conehatta, Decatur, Hickory, Lawrence, Little Rock, Newton
Noxubee	Brooksville, Macon, Shuqualak
Oktibbeha	Mississippi State, Starkville, Sturgis
Panola	Batesville, Como, Courtland, Crenshaw, Pope, Sarah, Sardis
Pearl River	Carriere, McNeill, Nicholson, Picayune, Poplarville
Perry	Beaumont, New Augusta, Ovett, Richton
Pike	Chatawa, Fernwood, Magnolia, McComb, Osyka, Summit
Pontotoc	Algoma, Ecru, Pontotoc, Randolph, Sherman, Thaxton
Prentiss	Booneville, Marietta, New Site, Wheeler
Quitman	Belen, Crowder, Darling, Falcon, Lambert, Marks, Vance
Rankin	Brandon, Florence, Flowood, Jackson, Pearl, Pelahatchie, Piney Woods, Puckett, Richland, Sandhill, Star, Whitfield
Scott	Forest, Harperville, Hillsboro, Lake, Ludlow, Morton, Pulaski, Sebastopol
Sharkey	Anguilla, Cary, Delta City, Nitta Yuma, Panther Burn, Rolling Fork
Simpson	Braxton, D Lo, Harrisville, Magee, Mendenhall, Pinola, Sanatorium
Smith	Mize, Raleigh, Taylorsville
Stone	McHenry, Perkinston, Wiggins
Sunflower	Doddsville, Drew, Holly Ridge, Indianola, Inverness, Moorhead, Parchman, Rome, Ruleville, Sunflower
Tallahatchie	Cascilla, Charleston, Enid, Glendora, Philipp, Sumner, Swan Lake, Tippo, Tutwiler, Webb
Tate	Arkabutla, Coldwater, Independence, Senatobia
Tippah	Blue Mountain, Dumas, Falkner, Ripley, Tiplersville, Walnut
Tishomingo	Belmont, Burnsville, Dennis, Iuka, Tishomingo
Tunica	Dundee, Robinsonville, Sledge, Tunica
Union	Blue Springs, Etta, Myrtle, New Albany
Walthall	Tylertown
Warren	Redwood, Vicksburg
Washington	Arcola, Avon, Chatham, Glen Allan, Greenville, Hollandale, Leland, Metcalfe, Stoneville, Wayside, Winterville
Wayne	Buckatunna, Clara, Waynesboro
Webster	Bellefontaine, Eupora, Maben, Mathiston, Walthall
Wilkinson	Centreville, Woodville
Winston	Louisville, Noxapater
Yalobusha	Coffeeville, Oakland, Scobey, Tillatoba, Water Valley
Yazoo	Benton, Bentonia, Holly Bluff, Satartia, Tinsley, Vaughan, Yazoo City