COVID-19

COMPLETE LIST OF RELIEF PAYMENT NAICS CODES

On March 26, 2020, The Department of Revenue suspended the accrual of penalty and interest on new assessments and prior liabilities in response to the COVID-19 pandemic. The Department of Revenue will end the period of suspension and begin to accrue penalty and interest on new assessments and new outstanding liabilities beginning on August 20, 2020. The Department of Revenue will not assess penalty and interest for the period of suspension and will only charge penalty and interest effective August 20, 2020.

The Department of Revenue will resume issuing assessments on August 20, 2020. Our audit staff will resume normal audit functions, but will continue to work with taxpayers that are negatively impacted by the Pandemic. 

Due to the COVID-19 outbreak, many Mississippi businesses have been impacted due to closures. Recent legislation created the "Mississippi COVID 19 Relief Payment Fund" in order to assist Mississippi small businesses affected during this time. The DOR is in the process of determining which businesses will be eligible for the payments, but the following are some basic guidelines and answers. 

MS COVID-19 Business Relief Payments Guidelines

After consultation with the Governor, Lieutenant Governor and Speaker of the House of Representatives, Mississippi has extended the due date for filing income tax returns and making first quarter and second quarter estimated payments to July 15, 2020. This extension applies to Individual Income Tax returns, Corporate Income and Franchise Tax returns, and Fiduciary Income Tax returns.

Extended Income Tax Filing Deadline - Notice 80-20-002 

Mississippi has extended the due date for filing income tax returns from April 15, 2020 to May 15, 2020. This extension applies to Individual Income Tax returns, Corporate Income and Franchise Tax returns, and Fiduciary Income Tax returns. The date is also extended for first quarter 2020 Estimated Tax Payments and the 2019 Extension Payments to May 15, 2020.​

If a taxpayer is unable to file the return by May 15, 2020, and expects to owe a balance of tax, then the taxpayer should file for an extension. The only method to file for a Mississippi extension is to file Form 80-106 Payment Voucher by marking the “EXTENSION PAYMENT” box and submitting the estimated amount of tax due.

If a taxpayer does not expect to owe a balance of tax due on the filing of the return, then the taxpayer does not have to take an action. Please do not send a federal extension form to the Department of Revenue, as we cannot process these forms. However, the Department will recognize any federal extension filed with the Internal Revenue Service on May 15, 2020.

If a taxpayer files for an extension of time to file the return, the return will be due on October 15, 2020. An extension of time to file is not an extension of time to pay the tax due. A balance of tax due after May 15, 2020 is potentially subject to late pay penalty of ½ % per month not to exceed 25% and late pay interest of ½ % per month. A return not submitted by October 15 is potentially subject to late file penalty of 5% per month not to exceed 25%.

The press release issued by the Department of Revenue on March 26, 2020 stated that penalty and interest would not be charged on prior or new liabilities during the period of the presidentially declared national emergency. This applies to the other tax types administered by the Department and does not apply to income tax. The penalty and interest structure applicable to income tax are provided in this notice.

The Department recognizes that some taxpayers may have been impacted by the recent storms. Any taxpayer that has been impacted and is unable to file by the extended due date may request an extension from our office by contacting us at 601-923-7700 or dorcustserv@dor.ms.gov.​

Income Tax Filing Deadline Notice 80-20-001

Emergency Relief Vehicles - Credentials for IFTA - IRP Extended | 3/30/2020

Order of the Commissioner of Revenue

     I, Herb Frierson, Commissioner of the Mississippi Department of Revenue, pursuant to the power granted to me under Miss. Code Ann. Sections 27-19-79(7) and 27-61-8, hereby declare that because there is a state of emergency resulting from the potential spread of the COVID-19 virus, it is necessary to assist and expedite all efforts of relief. In order to accommodate​ this need and provide assistance to the citizens affected by this emergency, I hereby order the temporary suspension of the requirements  associated with the International Registration Plan (IRP) and International Fuel Tax Agreement (IFTA) for any motor vehicle engaged in interstate emergency relief efforts which will be traveling through the State of Mississippi as part of the emergency relief. Emergency relief includes motor vehicles carrying medical supplies or pharmaceuticals, supermarket products or foods, or fuel.

     The expiration date of an apportioned registration issued under the International Registration Plan which expires March 31, 2020 is suspended and the expiration date is extended to April 30, 2020.

     Because of the ongoing state of emergency resulting from COVID-19, this Executive Order shall be effective until the end of sixty (60) days after the signing of the Executive Order. 

                       Entered this 24th day of March 2020

Emergency Relief Vehicles - Credentials for IFTA - IRP Extended

COVID Extensions Press Release | 3/26/2020

Clinton, Miss. – Mississippi Department of Revenue Response to Requests for Relief

The Mississippi Department of Revenue is aware of the new pressures on the business community and state governments in responding to the COVID 19 pandemic. We are committed to doing what we can to help provide relief and certainty to our taxpayers.​

COVID Extensions Press Release

Extensions for the COVID – 19 Pandemic | 3/23/2020

In consultation with Governor Tate Reeves and our legislative leadership, The Mississippi Department of  Revenue is providing relief to individual and business taxpayers due to the COVID‐19 pandemic. 

The deadline to file and pay the 2019 individual income tax and corporate income tax is extended until  May 15, 2020.  The first quarter 2020 estimated tax payment is also extended until May 15, 2020.  Penalty  and interest will not accrue on the extension period through May 15, 2020.   

Withholding tax payments for the month of April are extended until May 15, 2020. 

The extension does not apply to Sales Tax, Use Tax, or any other tax types.  These returns should be filed  and paid on  the normal  due date. 

COVID Extension -Notice 2020-01​