Use this skill whenever asked about Mississippi individual income tax for self-employed persons, sole proprietors, or single-member LLCs. Trigger on phrases like "Mississippi income tax", "MS income tax", "Form 80-105", "Mississippi DOR", "Miss. Code Ann. § 27-7".
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Metadata table
| Field | Value | |---|---| | Jurisdiction | Mississippi (US-MS) | | Tax type | Individual income tax | | Primary form | Form 80-105 (Resident Individual Income Tax Return) | | Tax year | 2025 (filed in 2026) / 2026 | | Authority | Mississippi Department of Revenue (MSDOR) | | Statute | Miss. Code Ann. § 27-7-5 et seq. | | Version | 0.1 | | Last updated | 2026-05-22 | | Validation | AI-drafted — Q3 |
Sources consulted table
| # | Source | URL | |---|---|---| | 1 | Mississippi DOR — Tax Rates | https://www.dor.ms.gov/individual/tax-rates | | 2 | Mississippi DOR — General Information | https://www.dor.ms.gov/general-information | | 3 | Miss. Code Ann. § 27-7-5 (rate statute) | https://law.justia.com/codes/mississippi/title-27/chapter-7/section-27-7-5/ | | 4 | Build-Up Mississippi Act (income tax phase-out) | https://www.ntu.org/foundation/detail/mississippi-moves-to-end-individual-income-taxheres-what-taxpayers-need-to-know |
Tax rates table
| Tax year | First $10,000 | Over $10,000 | |---|---|---| | 2025 | 0% | 4.4% | | 2026 | 0% | 4.0% | | 2027 | 0% | 3.75% |
Standard deduction table
| Filing status | Amount | |---|---| | Single | $2,300 | | MFJ / Combined | $4,600 | | MFS | $2,300 (each) | | Head of Family | $3,400 |
Personal exemptions table
| Filing status | Amount | |---|---| | Single | $6,000 | | MFJ | $12,000 | | MFS | $6,000 (each) | | Head of Family | $8,000 | | Each dependent | $1,500 | | Blind taxpayer/spouse | $1,500 additional |
Key thresholds table
| Item | Value | Source | |---|---|---| | Filing deadline | April 15, 2026 (for TY 2025) | Miss. Code Ann. § 27-7-41 | | Extension | Automatic 6-month with federal extension | MSDOR policy | | Estimated tax threshold | $200 expected liability after withholding and credits | Miss. Code Ann. § 27-7-320 |
Scope. This skill covers Mississippi Form 80-105 for full-year Mississippi residents who are sole proprietors or single-member LLC owners. Mississippi uses a near-flat tax: 0% on the first $10,000 of taxable income, 4.4% on income above $10,000 (TY 2025). The rate drops to 4.0% for TY 2026, with further reductions planned through 2030+.
Quality tier. Q3 — AI-drafted, not independently verified. All rates and thresholds were researched on 2026-05-22 from official Mississippi Department of Revenue publications. A qualified professional must review before filing.
Metadata table
| Field | Value |
|---|---|
| Jurisdiction | Mississippi (US-MS) |
| Tax type | Individual income tax |
| Primary form | Form 80-105 (Resident Individual Income Tax Return) |
| Tax year | 2025 (filed in 2026) / 2026 |
| Authority | Mississippi Department of Revenue (MSDOR) |
| Statute | Miss. Code Ann. § 27-7-5 et seq. |
| Version | 0.1 |
| Last updated | 2026-05-22 |
| Validation | AI-drafted — Q3 |
Sources consulted table
| # | Source | URL |
|---|---|---|
| 1 | Mississippi DOR — Tax Rates | https://www.dor.ms.gov/individual/tax-rates |
| 2 | Mississippi DOR — General Information | https://www.dor.ms.gov/general-information |
| 3 | Miss. Code Ann. § 27-7-5 (rate statute) | https://law.justia.com/codes/mississippi/title-27/chapter-7/section-27-7-5/ |
| 4 | Build-Up Mississippi Act (income tax phase-out) | https://www.ntu.org/foundation/detail/mississippi-moves-to-end-individual-income-taxheres-what-taxpayers-need-to-know |
Tax rates table
| Tax year | First $10,000 | Over $10,000 |
|---|---|---|
| 2025 | 0% | 4.4% |
| 2026 | 0% | 4.0% |
| 2027 | 0% | 3.75% |
Mississippi applies the same rate structure to all filing statuses (single, MFJ, MFS, HoH).
Standard deduction table
| Filing status | Amount |
|---|---|
| Single | $2,300 |
| MFJ / Combined | $4,600 |
| MFS | $2,300 (each) |
| Head of Family | $3,400 |
Personal exemptions table
| Filing status | Amount |
|---|---|
| Single | $6,000 |
| MFJ | $12,000 |
| MFS | $6,000 (each) |
| Head of Family | $8,000 |
| Each dependent | $1,500 |
| Blind taxpayer/spouse | $1,500 additional |
Key thresholds table
| Item | Value | Source |
|---|---|---|
| Filing deadline | April 15, 2026 (for TY 2025) | Miss. Code Ann. § 27-7-41 |
| Extension | Automatic 6-month with federal extension | MSDOR policy |
| Estimated tax threshold | $200 expected liability after withholding and credits | Miss. Code Ann. § 27-7-320 |
Tier 1 rules table (see rows)
| Rule ID | Rule | Source |
|---|---|---|
| MS-T1-01 | Compute Mississippi gross income independently (do not start from federal AGI) | Miss. Code Ann. § 27-7-15 |
| MS-T1-02 | Apply 50% self-employment tax deduction | Miss. Code Ann. § 27-7-17 |
| MS-T1-03 | Apply standard deduction: $2,300 (single), $4,600 (MFJ), $3,400 (HoF) | Miss. Code Ann. § 27-7-17 |
| MS-T1-04 | Apply personal exemptions: $6,000 (single), $12,000 (MFJ), $8,000 (HoF) | Miss. Code Ann. § 27-7-21 |
| MS-T1-05 | Apply dependent exemptions: $1,500 per qualifying dependent | Miss. Code Ann. § 27-7-21 |
| MS-T1-06 | First $10,000 of taxable income: 0% | Miss. Code Ann. § 27-7-5 |
| MS-T1-07 | Taxable income over $10,000: 4.4% (TY 2025) / 4.0% (TY 2026) | Miss. Code Ann. § 27-7-5 |
| MS-T1-08 | Interest on U.S. government bonds: exempt from Mississippi tax | Miss. Code Ann. § 27-7-15 |
| MS-T1-09 | Social Security benefits: fully exempt from Mississippi tax | MSDOR guidance |
| MS-T1-10 | Mississippi does not tax retirement income from MS public retirement systems | Miss. Code Ann. § 27-7-15 |
Tier 2 rules table (see rows)
| Rule ID | Rule | Guidance |
|---|---|---|
| MS-T2-01 | Residency determination — Mississippi uses a domicile test. A person domiciled in Mississippi or spending 183+ days in the state is a resident. | If taxpayer has homes in multiple states, flag for professional review. |
| MS-T2-02 | Separate computation — Mississippi does not start from federal AGI. Verify that all income items are independently reported on Form 80-105. | Cross-check against federal return to ensure nothing is missed. |
| MS-T2-03 | Itemized deductions — Mississippi allows itemized deductions similar to federal Schedule A but with Mississippi-specific limits. | Compare MS itemized vs. standard deduction to choose the better option. |
| MS-T2-04 | Credit for taxes paid to other states — Available to prevent double taxation on income earned in other states. | Requires the other state's return. |
| MS-T2-05 | Income tax phase-out — Rate drops annually (4.4% → 4.0% → 3.75% → ...) with potential full elimination. Confirm the applicable rate for the tax year. | Check MSDOR for the current-year rate before filing. |
| MS-T2-06 | Bonus depreciation conformity — Mississippi's conformity to IRC § 168(k) should be verified for the tax year. | Compare MS conformity date to asset placed-in-service date. |
Supplier pattern library table (see rows)
| Pattern | Treatment | Notes |
|---|---|---|
| W-2 wages from Mississippi employer | MS withholding applies; report on Form 80-105 | Most common |
| Schedule C net profit (sole prop) | Report directly on Form 80-105 | Independent computation |
| Rental income | Report on Form 80-105 | MS-source if property in MS |
| Interest on U.S. government bonds | Exempt from Mississippi tax | Miss. Code Ann. § 27-7-15 |
| Interest on non-MS muni bonds | Taxable for MS purposes | Report as income |
| Social Security benefits | Fully exempt from Mississippi tax | Do not include |
| Capital gains from asset sale | Report on Form 80-105 | No special MS rate |
| 1099-NEC freelance income | Report directly on Form 80-105 | Estimated payments likely needed |
Form mapping table (see rows)
| Mississippi form / schedule | What it covers | Federal counterpart |
|---|---|---|
| Form 80-105 | Resident Individual Income Tax Return | Form 1040 |
| Form 80-205 | Non-Resident / Part-Year Resident Return | Form 1040 |
| Form 80-106 | Individual Income Tax Adjustments | Schedule 1 (Form 1040) |
| Form 80-107 | Income Tax Credits Summary | N/A |
| Form 80-108 | Schedule of Deductions (Itemized) | Schedule A (Form 1040) |
| Form 80-320 | Estimated Tax Declaration | Form 1040-ES |
Refusal catalogue table (see rows)
| ID | Situation | Action |
|---|---|---|
| MS-R-01 | Part-year or non-resident return (Form 80-205) | Refuse — out of scope |
| MS-R-02 | Corporate income tax (Form 83-100) | Refuse — out of scope |
| MS-R-03 | Corporate franchise tax | Refuse — out of scope |
| MS-R-04 | Multi-state income apportionment | Refuse — flag for professional review |
| MS-R-05 | Amended returns | Refuse — out of scope |
| MS-R-06 | Tax year other than current | Refuse — rates change annually during phase-out |
| MS-R-07 | Partnership / S-corp pass-through returns | Refuse — out of scope |
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Other Mississippi computations in the OpenAccountants Tax Library.
Separate computation process
Mississippi taxable income is computed independently from the federal return — Mississippi does NOT start from federal AGI. Instead: 1. **Report all income** — Wages, self-employment income, interest, dividends, capital gains, rental income, etc. are reported directly on Form 80-105 and supporting schedules. 2. **Adjustments** — Mississippi allows its own adjustments (e.g., deduction for 50% of self-employment tax, contributions to MS retirement plans). 3. **Deductions** — Apply the Mississippi standard deduction OR Mississippi itemized deductions. 4. **Personal exemptions** — Subtract personal exemptions ($6,000 single, $12,000 MFJ, etc.). 5. **Mississippi taxable income** — Gross income − adjustments − deductions − exemptions. 6. **Tax** — 0% on first $10,000; 4.4% on excess (TY 2025). 7. **Credits** — Apply applicable credits. **Key difference:** Mississippi is a "separate computation" state. It does NOT piggyback on federal AGI or federal taxable income. The taxpayer must independently compute Mississippi income.unsure
Self-employment income reporting
Report net business income on Form 80-105 directly. Mississippi recognizes the same business income and expenses as the federal return in most cases, but the starting point is gross income, not federal AGI.unsure
Self-employment tax deduction
Mississippi allows a deduction for 50% of self-employment tax paid, mirroring the federal deduction.unsure
Estimated taxes
Self-employed taxpayers must make quarterly estimated payments if expected liability exceeds $200. Due dates: April 15, June 15, September 15, January 15.unsure
Business equipment depreciation
Mississippi generally follows federal depreciation rules, including IRC § 179 expensing. Check conformity for bonus depreciation (IRC § 168(k)).unsure
Health insurance deduction
Self-employed health insurance premiums are deductible for Mississippi purposes, consistent with the federal deduction.unsure
No local income tax
Mississippi does not permit local income taxes.unsure
Tier 1 rules table
| Rule ID | Rule | Source | |---|---|---| | MS-T1-01 | Compute Mississippi gross income independently (do not start from federal AGI) | Miss. Code Ann. § 27-7-15 | | MS-T1-02 | Apply 50% self-employment tax deduction | Miss. Code Ann. § 27-7-17 | | MS-T1-03 | Apply standard deduction: $2,300 (single), $4,600 (MFJ), $3,400 (HoF) | Miss. Code Ann. § 27-7-17 | | MS-T1-04 | Apply personal exemptions: $6,000 (single), $12,000 (MFJ), $8,000 (HoF) | Miss. Code Ann. § 27-7-21 | | MS-T1-05 | Apply dependent exemptions: $1,500 per qualifying dependent | Miss. Code Ann. § 27-7-21 | | MS-T1-06 | First $10,000 of taxable income: 0% | Miss. Code Ann. § 27-7-5 | | MS-T1-07 | Taxable income over $10,000: 4.4% (TY 2025) / 4.0% (TY 2026) | Miss. Code Ann. § 27-7-5 | | MS-T1-08 | Interest on U.S. government bonds: exempt from Mississippi tax | Miss. Code Ann. § 27-7-15 | | MS-T1-09 | Social Security benefits: fully exempt from Mississippi tax | MSDOR guidance | | MS-T1-10 | Mississippi does not tax retirement income from MS public retirement systems | Miss. Code Ann. § 27-7-15 |see rows
Tier 2 rules table
| Rule ID | Rule | Guidance | |---|---|---| | MS-T2-01 | **Residency determination** — Mississippi uses a domicile test. A person domiciled in Mississippi or spending 183+ days in the state is a resident. | If taxpayer has homes in multiple states, flag for professional review. | | MS-T2-02 | **Separate computation** — Mississippi does not start from federal AGI. Verify that all income items are independently reported on Form 80-105. | Cross-check against federal return to ensure nothing is missed. | | MS-T2-03 | **Itemized deductions** — Mississippi allows itemized deductions similar to federal Schedule A but with Mississippi-specific limits. | Compare MS itemized vs. standard deduction to choose the better option. | | MS-T2-04 | **Credit for taxes paid to other states** — Available to prevent double taxation on income earned in other states. | Requires the other state's return. | | MS-T2-05 | **Income tax phase-out** — Rate drops annually (4.4% → 4.0% → 3.75% → ...) with potential full elimination. Confirm the applicable rate for the tax year. | Check MSDOR for the current-year rate before filing. | | MS-T2-06 | **Bonus depreciation conformity** — Mississippi's conformity to IRC § 168(k) should be verified for the tax year. | Compare MS conformity date to asset placed-in-service date. |see rows
Supplier pattern library table
| Pattern | Treatment | Notes | |---|---|---| | W-2 wages from Mississippi employer | MS withholding applies; report on Form 80-105 | Most common | | Schedule C net profit (sole prop) | Report directly on Form 80-105 | Independent computation | | Rental income | Report on Form 80-105 | MS-source if property in MS | | Interest on U.S. government bonds | Exempt from Mississippi tax | Miss. Code Ann. § 27-7-15 | | Interest on non-MS muni bonds | Taxable for MS purposes | Report as income | | Social Security benefits | Fully exempt from Mississippi tax | Do not include | | Capital gains from asset sale | Report on Form 80-105 | No special MS rate | | 1099-NEC freelance income | Report directly on Form 80-105 | Estimated payments likely needed |see rows
Form mapping table
| Mississippi form / schedule | What it covers | Federal counterpart | |---|---|---| | Form 80-105 | Resident Individual Income Tax Return | Form 1040 | | Form 80-205 | Non-Resident / Part-Year Resident Return | Form 1040 | | Form 80-106 | Individual Income Tax Adjustments | Schedule 1 (Form 1040) | | Form 80-107 | Income Tax Credits Summary | N/A | | Form 80-108 | Schedule of Deductions (Itemized) | Schedule A (Form 1040) | | Form 80-320 | Estimated Tax Declaration | Form 1040-ES |see rows
Refusal catalogue table
| ID | Situation | Action | |---|---|---| | MS-R-01 | Part-year or non-resident return (Form 80-205) | Refuse — out of scope | | MS-R-02 | Corporate income tax (Form 83-100) | Refuse — out of scope | | MS-R-03 | Corporate franchise tax | Refuse — out of scope | | MS-R-04 | Multi-state income apportionment | Refuse — flag for professional review | | MS-R-05 | Amended returns | Refuse — out of scope | | MS-R-06 | Tax year other than current | Refuse — rates change annually during phase-out | | MS-R-07 | Partnership / S-corp pass-through returns | Refuse — out of scope |see rows
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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