How to File Taxes for a Deceased Person in Mississippi (2026 Step-by-Step)
When someone dies in Mississippi, their executor or surviving family member must file at least one — and often two or more — tax returns on behalf of the deceased and the estate. This guide walks through the process in the order you actually face it: what triggers each filing, which forms to use, what documents to gather, and when each deadline falls.
The short answer: file the decedent's final individual income tax return (Mississippi Form 80-105) by April 15. If the estate earns any income during the administration period, file a separate fiduciary income tax return (Mississippi Form 81-110). Large estates or those where a surviving spouse wants to preserve a tax exemption may also need to file federal Form 706. Mississippi has no estate tax and no inheritance tax — but these income and fiduciary obligations remain regardless.
Step 1: Confirm What Mississippi Taxes Do and Do Not Apply
Before filing anything, establish the baseline:
Mississippi has no estate tax. The state repealed its estate tax in 2005. No form is required and no payment is owed to the Mississippi Department of Revenue simply because someone died owning assets.
Mississippi has no inheritance tax. Beneficiaries who receive property, money, or other assets from a Mississippi estate owe nothing to the state for receiving those assets.
Federal estate tax applies only to very large estates. The One Big Beautiful Bill Act permanently set the 2026 federal estate tax exemption at $15 million per individual ($30 million for married couples with portability election). The overwhelming majority of Mississippi estates are well below this threshold.
What does apply: the decedent's final individual income tax return, and if the estate earns income during administration, a separate fiduciary income tax return. These are the obligations most executors do not anticipate.
Step 2: Obtain an Employer Identification Number (EIN) for the Estate
Before you can open a bank account in the estate's name, deposit estate funds, or receive financial statements from investment accounts, you need an EIN for the estate. Mississippi banks will not open an estate account without it.
Apply directly at IRS.gov — the application is free and the EIN is typically issued within minutes online. Do not use third-party websites that charge fees for this service; the IRS provides it at no cost.
The EIN establishes the estate as a separate taxable entity distinct from the decedent. All income earned by the estate after the date of death flows through this EIN, not the decedent's Social Security number.
Step 3: File the Decedent's Final Individual Income Tax Return (Form 80-105)
Which form: Mississippi Form 80-105 for residents. Form 80-205 for non-residents who had Mississippi-source income.
What it covers: All income the deceased earned from January 1 of the year of death through the date of death. This includes wages, self-employment income, retirement distributions, rental income received before death, and any other taxable income.
Deadline: April 15 of the year following the year of death (or the next business day if April 15 falls on a weekend). Extensions are available using Mississippi Form 80-106.
Required attachments:
- Official death certificate (certified copy, not a photocopy)
- Completed federal Form 1310 (Statement of Person Claiming Refund Due a Deceased Taxpayer) — required if someone other than a surviving spouse is claiming a refund
- Federal Form 1040 or 1040-SR (the state return follows the federal return as its starting point)
Joint filing in the year of death: A surviving spouse may file a joint federal and state return for the year in which the death occurred, using the deceased's information for the portion of the year before death. This is often the most tax-favorable approach for the surviving spouse.
Claiming a tax refund owed to the deceased: If the deceased is owed a state tax refund and the amount is under $500, the executor can claim it using the Mississippi Statement of Heirship (Form 80-699) instead of going to court. This is one of the few procedures that allows a family to bypass formal court administration for a specific asset.
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Step 4: Determine Whether the Estate Needs to File Form 81-110
The key question: Did the estate earn any income after the date of death and before final distribution to beneficiaries?
Income the estate earns during the administration period is not covered by the decedent's final return (Form 80-105). It is income belonging to the estate — a separate taxable entity — and must be reported separately.
Common examples of estate income:
- Rent received from an inherited property during the months the estate was open
- Dividends paid by stocks in a brokerage account held by the estate
- Interest earned on cash in the estate bank account
- Income from a business that continued operating during probate
Which form: Mississippi Form 81-110 (Mississippi Fiduciary Income Tax Return). The state return uses the federal Form 1041 as its starting reconciliation point — you must prepare the federal Form 1041 first.
Deadline: The fifteenth day of the fourth month following the close of the estate's fiscal year. If the estate's fiscal year ends December 31, the return is due April 15 of the following year. If the estate operates on a different fiscal year (elected on the first Form 1041 filing), the deadline shifts accordingly.
Required attachments:
- Complete copy of the federal Form 1041 (including all schedules)
- All Schedule K-1s issued to beneficiaries
- Any supporting schedules required by the form instructions
If the estate earned no income: You may not need to file Form 81-110 at all. An estate that was closed quickly, held no income-producing assets, and made distributions before any income accrued may have no fiduciary tax obligation. Confirm with a CPA if uncertain.
Step 5: Consider Whether Federal Form 706 Applies
Most Mississippi estates will not need Form 706. The federal estate tax exemption is $15 million per individual for 2026 (permanently established by the One Big Beautiful Bill Act). Unless the gross estate — all assets owned at death plus certain taxable gifts made during life — exceeds this threshold, no federal estate tax is owed and Form 706 is not required for tax purposes.
The portability exception: If the deceased was married, the surviving spouse may want to file Form 706 anyway to elect portability of the deceased spouse's unused exclusion (DSUE). This transfers the unused portion of the deceased's $15 million exemption to the surviving spouse, potentially doubling their future protection to $30 million. The portability election must be made on a timely filed Form 706 — there is no other mechanism. A CPA or estate attorney should evaluate whether this election makes sense given the surviving spouse's asset picture.
Deducting funeral expenses: A common question from executors is whether funeral costs can be deducted on the income tax return or fiduciary return. They cannot. Funeral expenses are deductible only on Form 706 (the federal estate tax return) as an allowable deduction against the gross estate. They cannot be deducted on Form 1040, Form 1041, or Form 81-110. If the estate is not large enough to require Form 706 for tax purposes, funeral expenses are not federally deductible anywhere.
Step 6: Gather Documents Before Engaging a CPA
The most expensive inefficiency in estate tax administration is bringing incomplete documentation to a CPA meeting. CPAs charge $120 to $250 per hour; every minute spent tracking down account statements, requesting duplicate documents, or reconstructing income records is billed to the estate.
Document checklist by category:
For Form 80-105 (final individual return):
- Death certificate (certified copy)
- Social Security number of the deceased
- All W-2s, 1099s, and income statements for the year of death
- Prior year federal and state tax returns (for carryforward items)
- Federal Form 1310 (completed by the person claiming any refund)
For Form 81-110 (fiduciary return):
- Estate EIN
- All income statements issued to the estate (bank interest, brokerage dividends, rental income)
- Property tax records for estate real estate
- Expenses paid by the estate that may be deductible (attorney fees, CPA fees, administrative costs)
- Federal Form 1041 (completed first; state return attaches to it)
For basis documentation (if selling inherited property):
- Appraisal or other evidence of fair market value at the date of death
- Original cost basis of the property to the decedent (for reference)
- Date-of-death account statements for investment accounts
Step 7: Understand the Creditor Claims Window Before Distributing Anything
Filing taxes correctly is only part of the executor's obligation. Distributing assets to beneficiaries before all debts and tax obligations are satisfied creates personal liability for the executor under the federal priority statute.
The 90-day creditor claims window begins with the first publication of the Notice to Creditors in a local Mississippi newspaper. The notice must be published three consecutive weeks. Creditors have exactly 90 days from the first publication to file claims against the estate.
The tax clearance and creditor window sequence:
- File Form 80-105 (final individual return) by April 15
- Determine whether Form 81-110 applies and gather income records
- Publish Notice to Creditors (three consecutive weeks in a local newspaper)
- Wait 90 days from first publication before distributing estate assets
- File Form 81-110 before the fourth-month-plus-15-days deadline
- Obtain confirmation that all tax obligations are satisfied
- Distribute remaining assets to beneficiaries
The Mississippi-Specific Shortcuts Worth Knowing
The Small Estate Affidavit. Under Mississippi Code Section 91-7-322, if the estate's personal property is under $75,000 in value, thirty days have passed since death, and no personal representative has been formally appointed, assets may transfer without formal court administration. The $75,000 threshold was increased from $50,000 in 2020, expanding the number of qualifying estates. This does not eliminate the tax filing obligations (Form 80-105 still applies), but it eliminates the Chancery Court process for eligible estates.
The Muniment of Title. If the deceased died with a valid will and the personal estate (excluding exempt property) is under $10,000, Mississippi law allows real property to transfer through a Muniment of Title without opening full probate administration. A separate Chancery Court filing is still required, but it is significantly simpler and less expensive than a full probate proceeding.
The Statement of Heirship for small refunds. Form 80-699 allows the executor to claim a Mississippi tax refund owed to the deceased (under $500) without going to court. This is a minor but useful shortcut for bypassing court administration on one specific asset.
Who This Is For
- Executors filing taxes on behalf of a deceased Mississippi resident for the first time
- Family members managing a parent's estate who need to understand the full sequence of tax obligations
- Executors who were told Mississippi has no death tax and assumed the tax side was handled
Who This Is NOT For
- Tax professionals preparing fiduciary returns for clients — this guide is written for the executor, not the preparer
- Executors of estates with significant business interests, agricultural land, or complex asset structures that require specialized professional guidance beyond this overview
FAQ
Do I need to file a Mississippi state return for someone who lived out of state but owned Mississippi property? Yes. Non-residents with Mississippi-source income (including rental income from Mississippi property) must file Mississippi Form 80-205. The decedent's final return covers income from Mississippi sources for the portion of the year before death.
When is the Form 81-110 deadline? The fifteenth day of the fourth month following the close of the estate's fiscal year. For a calendar-year estate (fiscal year ending December 31), this is April 15. For other fiscal year-end choices, the date shifts. Extensions are available.
What if I miss the April 15 deadline for Form 80-105? File as soon as possible and pay any penalty and interest that applies. Mississippi charges penalties for late filing and late payment. Using Form 80-106, executors can request a filing extension — but an extension to file is not an extension to pay. Any tax owed is still due by April 15.
Does income from an inherited IRA count as estate income? Required minimum distributions (RMDs) from an inherited IRA are generally taxable to the beneficiary, not the estate, when the IRA passes directly to a named beneficiary. However, if the IRA was payable to the estate itself (no beneficiary named), distributions become estate income. Consult a CPA on the specific treatment for your situation.
Can I deduct funeral expenses on Form 80-105 or Form 81-110? No. Funeral expenses are deductible only on federal Form 706. They cannot be deducted on any income tax return or fiduciary income tax return. If the estate is not required to file Form 706 (because the gross estate is under the $15 million federal exemption), funeral costs are not federally deductible.
How do I claim a refund owed to the deceased? Attach federal Form 1310 to the final return (Form 80-105) if you are not the surviving spouse of the deceased. For a Mississippi state refund under $500, use Form 80-699 (Statement of Heirship) to claim the refund without court involvement.
The full sequence — EIN, Form 80-105, Form 81-110, creditor window, and distribution — is covered with deadlines, document checklists, and standalone worksheets in the Mississippi Final Tax & Estate Tax Guide. The guide is organized chronologically so you can follow the sequence as each phase of the estate unfolds, rather than hunting across multiple agency websites for the information you need.
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