Mississippi

General Instructions

The Mississippi State Tax Commission automatically grants a six month extension of time to file until October 15, 2008.

To avoid penalties you must pay your current year tax liability in full by April 15, 2008. Any tax not paid by the original due date of the Mississippi return will be assessed interest from the due date to the payment date.

Penalty and Interest Charges on Tax Owed:

There is no late filing penalty as long as your return is filed within six months of the due date, which is October 15, 2008 for most individuals. Those who do not pay their current year tax liability on or before April 15, 2008 will be charged interest on the unpaid balance and a late payment penalty.

• Interest will be assessed after April 15, 2008, on any unpaid tax and penalties. The interest rate for 2008 is 1 percent per month.
• A late payment penalty will also be assessed of 0.5% per month or portion thereof, from April 15, 2008 until the final payment is received.
• The late filing penalty is 5% per month not to exceed 25% in the aggregate, but shall not be less than $100.

If You Owe...

If you owe additional Mississippi Income Taxes you may pay your estimated balance due in the following ways:

1. Prepare a Mississippi Extension Form 80-180 (click here to download PDF)
2. Enclose a check or money order with the voucher.
3. Mail to:
   Mississippi State Tax Commission
   Office of Revenue
   PO Box 23075
   Jackson MS 39225-3075

Mississippi accepts payment by credit card through Official Payments Corporation. Making your payment in this way automatically qualifies you for an extension of time to file your tax return until October 15, 2008. You will not need to file any other forms at this time. You can do this either on the web or by telephone.

Official Payments Corporation will accept Discover/NOVUS, MasterCard, Visa or American Express card to pay your personal income taxes. There is a convenience fee for this service equal to 2.5% of the tax amount being charged. The minimum fee is $1.00.

To make your payment and receive an automatic extension of time to file, have the following information ready:

• The amount you are paying in dollars and cents
• Your social security number
• Your spouse's social security number (if applicable)
• The first four letters of your last name
• The first four letters of your spouse's last name, if different from yours
• Tax year 2007
• Your home telephone number (including area code)
• Credit card number
• Credit card expiration date (MM/YYYY)
• ZIP Code for the address where your credit card bills are sent

Make your payment at the Official Payments Corp. web site.

Use your touch-tone phone to call toll-free (800) 272-9829. At the end of your call you will be given a confirmation number. Write down and save this confirmation number for your records

If You Do Not Owe...

If you owe zero taxes or are expecting a refund from Mississippi, there is nothing to be filed at this time, an extension is automatically granted until October 15, 2008 for the filing of your 2007 tax return.

Download Extension Form(s)

Mississippi

Extension for tax year 2007