How Do I File Taxes for a Deceased Person in Mississippi?

Mississippi requires a final state income tax return for the decedent alongside the federal Form 1040; a federal estate tax return (Form 706) is required only for estates above $15,000,000.

State

Approximate Estate Value

Estate Earns Income

YesNo

Date of Death

Two returns are due.

IRS Form 1040 and Form 80-105.

Federal

Final income tax return

A final federal income tax return is required for income earned from January 1 through the date of death.

Form: IRS Form 1040
Due: April 15 following year of death

Write "DECEASED," the decedent's name, and the date of death across the top of the return. If filing jointly with a surviving spouse, include both incomes. Attach Form 1310 to claim a refund, unless you are the surviving spouse filing a joint return or a court-appointed personal representative attaching a copy of the court certificate to the original return.

IRS Form 1040 File online

Mississippi

Final income tax return

A final state return is required for income earned through the date of death.

Form: Form 80-105
Due: April 15 following year of death

Mississippi's own instructions (DOR Form 80-100, "Death of a Taxpayer"): file the return the decedent would have filed had they lived, and enter the word "deceased" and the date of death after the decedent's name, with the decedent's SSN in the space provided.

Form 80-105 File online

Tax clearance

No tax clearance is required in Mississippi

No tax clearance required for individual estates.

Mississippi tax clearance

Not required

Federal estate income tax return: IRS Form 1041 is only required if the estate earns $600 in gross income or more during administration.
Federal estate tax return: The estate value ($0) is below the federal exemption of $15,000,000. IRS Form 706 is generally not required.
Mississippi estate income tax return: A fiduciary return is only required if the estate earns income above the filing threshold (No dollar threshold. Every fiduciary must file Form 81-110 for any resident estate or trust it acts for; a nonresident estate or trust files if it has taxable income or gain derived from Mississippi sources (real or tangible property in Mississippi, a business carried on in Mississippi, or services performed in Mississippi). Mississippi allows estates and trusts the same exemptions as federal — $600 for an estate, $300 for a trust required to distribute all income currently, $100 for a trust permitted to accumulate income.).

General information about tax filing requirements after a death, not tax or legal advice. Consult a licensed tax professional for tax questions. Data verified Sep 15, 2026

At minimum, a final federal income tax return (Form 1040) for income earned through the date of death, and Mississippi requires a final state income tax return (Form 80-105) as well. If the estate earns income during administration, a federal fiduciary return (Form 1041) and a Mississippi fiduciary return (Form 81-110) may also be required.

The final federal income tax return is due April 15 following year of death. The final Mississippi return is due April 15 following year of death. The Mississippi fiduciary return is due April 15.

No tax clearance required for individual estates. Every tax obligation is still settled before the final distribution.

No. No Mississippi estate or inheritance tax is payable for a death today: the state keeps death-tax provisions on its books that are inoperative for current deaths, so nothing is due. The tax filings after a death are the income tax returns (the final return and, where the estate earns income, the estate income tax return). Only the federal estate tax applies, and only to an estate above $15,000,000.

Yes. Estate size does not change the final income tax return: a final Form 1040 is filed whatever the estate is worth if the decedent had income. What a smaller estate avoids is the federal estate tax return (Form 706), due 9 months after date of death (6-month extension available) and required only above $15,000,000.

Tax Filing After Death in Mississippi

Tax obligations in Mississippi include filing the deceased's final state and federal income tax returns. If the estate generates income (interest, dividends, rent) before distribution, a fiduciary return is also required. A federal estate tax return (Form 706) is required only for estates above the federal exemption of $15,000,000.

No Mississippi estate or inheritance tax is payable for deaths today — the death-tax provisions remaining on its books are inoperative for current deaths. Post-death tax obligations are income tax related: the final return and any fiduciary returns needed during estate administration.

Missing tax deadlines can result in penalties and interest that reduce the estate's value. The final Mississippi income tax return is due April 15 following year of death. The estate settlement plan for Mississippi includes all filing dates in order.

SimplyTrust Editorial·Updated September 20, 2026

Legal Sources

26 USC 2001(c), 2010; P.L. 119-21 §70106
26 USC 6012(b)(1)
26 USC 6018; 26 USC 6075(a)
Miss. Code Ann. § 27-7-5
Miss. Code Ann. § 27-9-5
Miss. Code Ann. §§ 27-7-5, 27-7-27, 27-7-41, 27-9-5

Data sourced from Mississippi statutes and official state code. How we research.

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