Mississippi State Tax Extension
Mississippi Personal Tax ExtensionForm 80-106
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File Your Tax Return Now →Mississippi Personal Income Tax Extension – Federal Extension Required
Mississippi grants a six-month extension for filing personal income tax returns to taxpayers who have secured a federal extension through IRS Form 4868. The Mississippi Department of Revenue mirrors the federal timeline, extending the state deadline from April 15, 2026, to October 15, 2026. No separate Mississippi form is required. Payment remains due April 15.
Copy of Federal Extension Required with Your Return
When filing your Mississippi return by October 15, attach a copy of IRS Form 4868. Keep it on hand when preparing your state return to avoid processing complications.
Mississippi’s Penalty Floor Is Significant
Mississippi’s failure-to-file penalty is the greater of $100 or 5% per month – the $100 floor makes late filing more costly than in most states even on small balances.
Using Form 80-106
Form 80-106 (Individual/Fiduciary Income Tax Payment Voucher) is used when mailing an extension payment to Mississippi. If paying online through TAP, no paper form is needed – ACH debit is available at no charge.
Late Filing and Payment Penalties
Mississippi’s failure-to-file penalty is the greater of $100 or 5% of unpaid tax per month, up to 25%. The $100 minimum applies even on small balances – making it one of the more significant penalty floors in the country. The failure-to-pay penalty is 0.5% per month, capped at 25%. Both can apply simultaneously.
Best Practices
- ✓File IRS Form 4868 by April 15 – Mississippi’s extension depends on it.
- ✓Pay any Mississippi balance by April 15, 2026, using TAP at dor.ms.gov for free ACH debit.
- ✓Attach a copy of Form 4868 when filing your Mississippi return by October 15.
- ✓Note the $100 minimum filing penalty – file by October 15 regardless of balance size.
Mississippi’s extension is straightforward with a federal extension in place. Secure your federal extension, pay by April 15, and file your Mississippi return with Form 4868 attached by October 15, 2026.
Quick Reference Table
| Item | Details |
|---|---|
| State Abbreviation | MS |
| Extension Status | Federal Required |
| Return Due Date | April 15, 2026 |
| Extended Due Date | October 15, 2026 |
| Online Payment | Mississippi | Online Tax Extension Payment |
| Payment Voucher | Form 80-106 | Individual/Fiduciary Income Tax Payment Voucher |
| State Payment Agency | Mississippi Department of Revenue |
| Failure to File Penalty | Greater of $100 or 5% of unpaid tax per month, up to 25% |
| Failure to Pay Penalty | 0.5% of unpaid tax per month, up to 25% |
Extended? Your Mississippi Return Deadline Is Coming Up.
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File My Return Securely →Mississippi Extension Payment Options
Any Mississippi income tax owed is due by April 15, 2026. TAP (Taxpayer Access Point) at dor.ms.gov offers free ACH debit.
Pay via TAP – No Fee
Visit dor.ms.gov and click TAP (Taxpayer Access Point) for a direct bank debit. No fee. Confirmation is immediate.
Pay via QuickPay
Visit ms.gov/dor/quickpay for credit card or e-check payment. A convenience fee is charged by the service provider.
Mailing Address with Payment
P.O. Box 23192
Jackson, MS 39225-3192
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