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.
Income Tax Filing Deadline Notice 80-20-001
Clinton, Miss. – Action Needed for Social Security Beneficiaries with Dependents and Who Do Not File Tax Returns to Receive $500 Per Child Payment. As economic stimulus payments begin to go out to Mississippi residents, many are questioning how they will receive their payment if they did not file a tax return in 2018 or 2019. To help individuals who did not file in the past two years, the IRS has released a Non-Filers portal (https://www.irs.gov/coronavirus/non-filers-enter-payment-info-here) so that individuals can give their information to the IRS in a quick and efficient way in order to receive their payment as soon as possible.
Social Security Press Release
Mississippi law allows cities to establish a Leisure and Recreation District (LRD). LRDs are established by city ordinance. Restaurants and bars located within the boundaries of an LRD may serve mixed drinks to their patrons and allow patrons to leave the licensed premises with an open container of alcohol (to-go cup). However, patrons must stay within the boundaries of the LRD. Enforcement of the LRD is performed by local law enforcement personnel. A list of all municipalities that have established an LRD can be found here. LRDs
Due to the emergency situation all Mississippians are facing, ABC is now allowing drinks in the "to go" orders made by patrons for curbside pick-up if the restaurant is located in an LRD. It is still illegal for premises outside of LRD's to allow patrons to leave with mixed drinks. This is because there is a statutory prohibition on patrons leaving a restaurant or bar with alcohol unless they are located in an LRD. Therefore, it is not legal for permittees outside of an LRD's boundaries to include mixed drinks in their "to go" orders.
Permittees in an LRD can serve “to-go” cups for curbside service until Restaurants and Bars are allowed to open for normal business; permittees outside of an LRD cannot serve “to-go” cups for curbside service .Please contact your city if you are unsure if you are located within an LRD or if you have any other questions about an LRD.
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
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
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
Currently, ABC regulations allow restaurant customers to remove one bottle of wine from a permitted business when the bottle was partially consumed during the course of a meal, the permittee securely reseals the bottle for the customer, places the bottle in a sealed bag and the restaurant provides the customer with a receipt showing that a meal was also purchased. This is commonly referred to as a “doggie bag”.
The ABC has already allowed package store permittees to offer curb side delivery until April 30, 2020. As restaurants are either limiting sit down meals or can no longer offer sit down meals as a result of the Covid-19 pandemic, the ABC will also allow permitted restaurants to offer the “doggie bag” option for to-go orders until April 30, 2020. This provision covers the sale of a single, sealed bottle of wine that is sold WITH a to-go order. The same rules apply in reference to the sealed bag and the receipt showing the purchase of a meal and in locations where “doggie bags” are allowed. To-go sales of mixed drinks are strictly prohibited.
In response to the Governor Reeves’ declaration of a state of emergency due to COVID-19, the Department of Revenue has enacted a temporary amendment to Title 35, Part II, Subpart 2, Chapter 3 of the Mississippi Administrative Code. This amendment will allow customers to submit orders and pay liquor retailers by telephone or internet, and allow liquor retailers to provide on-premises curbside delivery. The ABC considers this rule to have become effective March 16, 2020. It may be viewed on the Department of Revenue’s website at www.dor.ms.gov, or at the Secretary of State’s website at www.sos.ms.gov. The Department of Revenue will consider making a permanent change to the rule to allow for orders and curbside delivery when warranted during a state of emergency. The ABC is authorizing this practice until Restaurants and Bars are allowed to open for normal business. We will review the need to extend such authorization and issue a notification if it is extended.
Permitted Premises Where Alcoholic Beverages Are Sold
The rule states as follows:
Except as stated herein, all sales of alcoholic beverages shall be made inside the permitted premises. If the Governor of the State of Mississippi has declared a State of Emergency or the Commissioner otherwise determines it is in the best interest of the State to do so, permitted sales for package retailers may include orders and payment over the telephone or over the internet with curbside pickup for customers in the parking lot of the package retailers. The Department will issue a public announcement if curbside service is authorized.
Remember, you must still ensure that the individual picking up the order is over the age of 21.
Mississippi will follow federal extensions granted to victims of severe storms, straight-line winds, tornadoes and flooding that took place between February 22, 2019 and March 29, 2019. Taxpayers who reside in the counties designated as federally declared disaster areas have until July 31, 2019 to file individual income, corporate income and pass-through entity tax returns due between February 22, 2019 and March 29, 2019. This relief does not provide an extension for payments on prior liabilities. Any disaster area taxpayer who receives a penalty notice should contact our office at (601) 923- 7700 to receive abatement. In addition, we will work with any taxpayer who resides elsewhere but whose books, records or tax professional are located in the disaster areas.
Mississippi Storm and Flooding Relief
