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.

More than the returns? Settle the estate in one place.

State

Approximate Estate Value

Estate earns income

Interest, dividends, rent, or other income received after date of death

Mississippi Tax Filing Checklist

2 filings required

0 of 2 completed0%

Federal

File 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

Deadline: 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.

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File estate income tax returnNot required

IRS Form 1041 is only required if the estate earns $600 in gross income or more during administration.

File estate tax returnNot required

The estate value ($0) is below the federal exemption of $15,000,000. IRS Form 706 is generally not required.

Mississippi

File final income tax return

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

Form: Form 80-105

Deadline: 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. On a married-filing-joint return the surviving spouse must file as the primary taxpayer. If a refund is claimed, the survivor may need to give the bank a Statement of Heirship (Form 80-699) attesting they are the rightful heir to the refund. Form 80-205 is used instead for nonresidents/part-year residents. File electronically through TAP (Taxpayer Access Point). Filing thresholds: single residents with gross income over $8,300 plus $1,500 per dependent; married residents over $16,600 plus $1,500 per dependent.

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File estate income tax returnNot required

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.).

Tax Clearance Not Required

No tax clearance required for individual estates. Mississippi's estate tax is a pick-up levy pegged to the federal state death tax credit (Miss. Code Ann. § 27-9-5); because that credit became a deduction in 2005, MS DOR states that 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.

This tool provides general information about tax filing requirements after death. Tax situations vary based on individual circumstances. Consult a licensed tax professional or CPA for advice specific to your situation.

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. 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. The fiduciary return is due april 15 (calendar year); fiscal-year returns are due the 15th day of the 4th month after the fiscal year ends (dor form 81-100; miss. code ann. § 27-7-41). extension: mississippi allows the same time to file as allowed by federal if the estate will receive a refund or owe no additional tax; if additional tax is owed it must be remitted with form 80-106 by the original due date — an extension of time to file is not an extension of time to pay..

No. No tax clearance required for individual estates. Mississippi's estate tax is a pick-up levy pegged to the federal state death tax credit (Miss. Code Ann. § 27-9-5); because that credit became a deduction in 2005, MS DOR states that 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. 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 estate settlement plan 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.

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.

Mississippi does not impose a state estate tax or inheritance tax. The primary 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 estate settlement plan for Mississippi includes all filing dates so nothing is overlooked.