How Do I File Taxes for a Deceased Person in Mississippi?
Find out which tax returns you need to file after someone dies. See state-specific forms, deadlines, and whether tax clearance is required.
Frequently Asked Questions
At minimum, a final federal income tax return (Form 1040) and a final Mississippi income tax return (Form 80-105) must be filed for income earned through the date of death.Miss. Code Ann. §§ 27-7-5, 27-7-25, 27-9-5Verified May 31, 2026 If the estate earns income during administration, a federal fiduciary return (Form 1041) and Mississippi fiduciary return (Form 81-110) may also be required.
The final federal and Mississippi income tax returns are due april 15 following year of death.Miss. Code Ann. §§ 27-7-5, 27-7-25, 27-9-5Verified May 31, 2026 The fiduciary return is due april 15 (calendar year); follows federal form 7004 extension to october 15.
No. No tax clearance required for individual estates. Mississippi estate tax is a sponge/pick-up levy tied to the repealed federal state death tax credit (Miss. Code Ann. § 27-9-5); per dor.ms.gov, no estate tax return is required for decedents dying on or after January 1, 2005. Tax clearance letters are only available for corporate entities via TAP.Miss. Code Ann. §§ 27-7-5, 27-7-25, 27-9-5Verified May 31, 2026 All tax obligations must be satisfied before making final distributions.
Yes. Estate size does not affect the requirement to file a final income tax return. A final Form 1040 is required regardless of estate value if the deceased had income. What smaller estates typically avoid is the federal estate tax return (Form 706).
The executor named in the will (or the court-appointed administrator) is responsible for filing the final income tax return and any estate tax returns. If the deceased was married, the surviving spouse can file a joint federal return for the year of death. For trust assets, the successor trustee handles fiduciary tax returns. The Mississippi executor checklist covers all filing responsibilities in order.
No. Mississippi does not impose a state estate tax or inheritance tax. The primary tax filings after death are income tax related (final return and, if applicable, estate income tax return). See how Mississippi compares with the death tax calculator.
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Mississippi Estate Planning Resources
In-depth guides covering Mississippi probate laws, trust requirements, and estate planning strategies.
