Mississippi state income tax — ITIN filer guide

Mississippi taxes income at a flat 4% (tax year 2026), administered by the Mississippi Department of Revenue. This guide covers who must file, how filing with an ITIN works, whether the state EITC applies to you, and when refunds arrive.

FLAT rate: 4%

  • State return form: 80-105
  • Deadline (tax year 2026): April 15, 2027
  • Who must file: Single residents: gross income over $8,300 plus $1,500 per dependent; MFJ: over $16,600 plus $1,500 per dependent (per Form 80-100 instructions)
  • State sales tax: 7%
  • Special regime: First ~$10,000 of taxable income is exempt; the flat rate applies above that
  • Scheduled change: Rate cut 4.4% -> 4.0% effective Jan 1, 2026 (2025 HB 1 'Build Up Mississippi Act'); further annual reductions scheduled toward 3.0% by 2030, with revenue triggers aimed at eventual elimination

Mississippi refund timing

  • E-filed returns: MS DOR publishes no fixed e-file timeframe; refund checks typically issued within 10 weeks — wait at least 10 business days before inquiring
  • Paper returns: Refund checks typically mailed within 10 weeks
  • Check your Mississippi refund status

State tax agency

  • Mississippi Department of Revenue — dor.ms.gov
  • Phone: 601-923-7700 (individual income); 601-923-7801 (refund status)
  • Free filing option: No state-run return filing — TAP handles payments/refund status only; free vendor offers (e.g., AGI <= $32,000) for MS residents

Facts verified 2026-06-11 against official state sources (primary source). Figures refresh with every dataset review.

Filing with an ITIN

Your ITIN is fully accepted on the Mississippi state return — states accept the IRS-issued taxpayer number, the same one you use federally. The flow is always the same:

  1. Complete your federal return first (Form 1040 + ITIN)
  2. Transfer your federal figures to 80-105
  3. Apply state-specific deductions and credits
  4. E-file — No state-run return filing — TAP handles payments/refund status only; free vendor offers (e.g., AGI <= $32,000) for MS residents
  5. Or visit a VITA site for free in-person preparation

Mississippi state EITC — do ITIN filers qualify?

The federal EITC requires valid SSNs for you, your spouse, and qualifying children — ITIN filers can never claim it. What varies is the STATE credit:

Mississippi has no state earned income tax credit (EITC). The federal EITC requires a valid SSN — ITIN filers cannot claim it in any state.

See how all 52 jurisdictions compare on the state tax hub and which tax credits ITIN filers can claim.

Last verified: 2026-06-11. Primary source: Mississippi Department of Revenue.

General procedural information for educational purposes. Not legal or tax advice. State tax rates change frequently — verify current figures with the state agency before filing. For case-specific guidance, consult a tax professional, enrolled agent, or CPA.