{
  "batch": "6694-mississippi-state-creator-tax-deductions",
  "articles": [
    {
      "id": "learn_r6694_mississippi_state_creator_tax_deductions_6694_mississippi_state_creator_tax_deductions_nol",
      "category": "Business",
      "title": "Mississippi Department of Revenue: individual income tax FAQ: Net operating loss carryback and carryforward",
      "summary": "A Mississippi net operating loss is carried back two years and forward twenty years, unless waived on Form 80-155.",
      "body": "A Mississippi net operating loss is carried back two years and forward twenty years, unless waived on Form 80-155.\n\nWhat Mississippi Department of Revenue actually says:\n\n“A net operating loss shall be carried back to each of the two (2) taxable years preceding the taxable year of the loss and may be carried forward for twenty years.”",
      "source_type": "official",
      "source_link": "https://www.dor.ms.gov/individual/individual-income-tax-frequently-asked-questions",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Mississippi Department of Revenue",
      "evidence_quote": "A net operating loss shall be carried back to each of the two (2) taxable years preceding the taxable year of the loss and may be carried forward for twenty years.",
      "volatility": "medium",
      "from_batch": "6694-mississippi-state-creator-tax-deductions",
      "subject": "Mississippi Department of Revenue: individual income tax FAQ",
      "topic": "Net operating loss carryback and carryforward",
      "applies_to_country": "US",
      "applies_to_scope": "MS",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-ms"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6694_mississippi_state_creator_tax_deductions_6694_mississippi_state_creator_tax_deductions_mileage",
      "category": "Business",
      "title": "Mississippi Department of Revenue: individual income tax FAQ: Employee business expenses",
      "summary": "Effective January 1, 2018 mileage for qualified business use of a personal vehicle can no longer be deducted as an unreimbursed employee business expense under the federal change.",
      "body": "Effective January 1, 2018 mileage for qualified business use of a personal vehicle can no longer be deducted as an unreimbursed employee business expense under the federal change.\n\nWhat Mississippi Department of Revenue actually says:\n\n“Effective January 1, 2018, mileage earned for using your personal vehicle for qualified business use can no longer be deducted as an unreimbursed employee business expense per the federal law change.”\n\nNote: This concerns employees; self-employed business mileage is a Schedule C expense under federal rules, which are outside state-only scope.",
      "source_type": "official",
      "source_link": "https://www.dor.ms.gov/individual/individual-income-tax-frequently-asked-questions",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Mississippi Department of Revenue",
      "evidence_quote": "Effective January 1, 2018, mileage earned for using your personal vehicle for qualified business use can no longer be deducted as an unreimbursed employee business expense per the federal law change.",
      "volatility": "medium",
      "from_batch": "6694-mississippi-state-creator-tax-deductions",
      "subject": "Mississippi Department of Revenue: individual income tax FAQ",
      "topic": "Employee business expenses",
      "applies_to_country": "US",
      "applies_to_scope": "MS",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-ms"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6694_mississippi_state_creator_tax_deductions_6694_mississippi_state_creator_tax_deductions_i_rate24",
      "category": "Business",
      "title": "[Unverified - being checked] Miss. Code 27-7-5: Individual income tax rate 2024-2025",
      "summary": "[Unverified - being checked] Miss. Code 27-7-5(1)(b)(ii): the rate on taxable income above $10,000 is 4.7% for 2024 and 4.4% for 2025.",
      "body": "Miss. Code 27-7-5(1)(b)(ii): the rate on taxable income above $10,000 is 4.7% for 2024 and 4.4% for 2025.\n\nWhat Mississippi Legislature (bill text) actually says:\n\n“For calendar year 2024, on such taxable income, the rate shall be four and seven-tenths percent (4.7%); 2. For calendar year 2025, on such taxable income, the rate shall be four and four-tenths percent (4.4%);”\n\nNote: HB 1 (2025, as sent to the Governor; approved).  Text comes from the Legislature's own bill document, which prints the Code section; check the Code for later amendments.",
      "source_type": "official",
      "source_link": "https://billstatus.ls.state.ms.us/documents/2025/html/HB/0001-0099/HB0001SG.htm",
      "last_verified": "2026-10-18",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Mississippi Legislature (bill text)",
      "evidence_quote": "For calendar year 2024, on such taxable income, the rate shall be four and seven-tenths percent (4.7%); 2. For calendar year 2025, on such taxable income, the rate shall be four and four-tenths percent (4.4%);",
      "volatility": "medium",
      "from_batch": "6694-mississippi-state-creator-tax-deductions",
      "subject": "Miss. Code 27-7-5",
      "topic": "Individual income tax rate 2024-2025",
      "applies_to_country": "US",
      "applies_to_scope": "MS",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-ms"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "failed",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap",
          "deferred_state_uncorroborated:us-ms"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r6694_mississippi_state_creator_tax_deductions_6694_mississippi_state_creator_tax_deductions_i_rate27",
      "category": "Business",
      "title": "[Unverified - being checked] Miss. Code 27-7-5: Scheduled income tax cuts 2027-2030",
      "summary": "[Unverified - being checked] HB 1 (2025) sets the rate on taxable income above $10,000 at 3.75% for 2027, 3.5% for 2028, 3.25% for 2029 and 3% for 2030 and after, subject to the section's conditions.",
      "body": "HB 1 (2025) sets the rate on taxable income above $10,000 at 3.75% for 2027, 3.5% for 2028, 3.25% for 2029 and 3% for 2030 and after, subject to the section's conditions.\n\nWhat Mississippi Legislature (bill text) actually says:\n\n“For calendar year 2027, on such taxable income, the rate shall be three and three-quarters percent (3.75%); 5. For calendar year 2028, on such taxable income, the rate shall be three and one-half percent (3.5%); 6. For calendar year 2029, on such taxable income, the rate shall be three and one-quarter percent (3.25%); and 7. For calendar year 2030 and all calendar years thereafter, except as otherwise provided in Section 2 of this act, on such taxable income, the rate shall be three percent (3%).”\n\nNote: Text comes from the Legislature's own bill document, which prints the Code section; check the Code for later amendments.",
      "source_type": "official",
      "source_link": "https://billstatus.ls.state.ms.us/documents/2025/html/HB/0001-0099/HB0001SG.htm",
      "last_verified": "2026-10-18",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Mississippi Legislature (bill text)",
      "evidence_quote": "For calendar year 2027, on such taxable income, the rate shall be three and three-quarters percent (3.75%); 5. For calendar year 2028, on such taxable income, the rate shall be three and one-half percent (3.5%); 6. For calendar year 2029, on such taxable income, the rate shall be three and one-quarter percent (3.25%); and 7. For calendar year 2030 and all calendar years thereafter, except as otherwise provided in Section 2 of this act, on such taxable income, the rate shall be three percent (3%).",
      "volatility": "high",
      "from_batch": "6694-mississippi-state-creator-tax-deductions",
      "subject": "Miss. Code 27-7-5",
      "topic": "Scheduled income tax cuts 2027-2030",
      "applies_to_country": "US",
      "applies_to_scope": "MS",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-ms"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "failed",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap",
          "deferred_state_uncorroborated:us-ms"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r6694_mississippi_state_creator_tax_deductions_6694_mississippi_state_creator_tax_deductions_i_zero5k",
      "category": "Business",
      "title": "[Unverified - being checked] Miss. Code 27-7-5: First $5,000 untaxed; $5,000-$10,000 untaxed from 2023",
      "summary": "[Unverified - being checked] From 2022 there is no tax on the first $5,000 of taxable income, and from 2023 no tax on income between $5,000 and $10,000.",
      "body": "From 2022 there is no tax on the first $5,000 of taxable income, and from 2023 no tax on income between $5,000 and $10,000.\n\nWhat Mississippi Legislature (bill text) actually says:\n\n“For calendar year 2022 and all taxable years thereafter, there shall be no tax levied on the first Five Thousand Dollars ($5,000.00) of taxable income;”\n\nNote: Text comes from the Legislature's own bill document, which prints the Code section; check the Code for later amendments.",
      "source_type": "official",
      "source_link": "https://billstatus.ls.state.ms.us/documents/2025/html/HB/0001-0099/HB0001SG.htm",
      "last_verified": "2026-10-18",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Mississippi Legislature (bill text)",
      "evidence_quote": "For calendar year 2022 and all taxable years thereafter, there shall be no tax levied on the first Five Thousand Dollars ($5,000.00) of taxable income;",
      "volatility": "medium",
      "from_batch": "6694-mississippi-state-creator-tax-deductions",
      "subject": "Miss. Code 27-7-5",
      "topic": "First $5,000 untaxed; $5,000-$10,000 untaxed from 2023",
      "applies_to_country": "US",
      "applies_to_scope": "MS",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-ms"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "failed",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap",
          "deferred_state_uncorroborated:us-ms"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r6694_mississippi_state_creator_tax_deductions_6694_mississippi_state_creator_tax_deductions_i_zero10k",
      "category": "Business",
      "title": "[Unverified - being checked] Miss. Code 27-7-5: No tax on $5,000-$10,000 band from 2023",
      "summary": "[Unverified - being checked] For 2023 and later years no tax is levied on taxable income of individuals above $5,000 up to $10,000.",
      "body": "For 2023 and later years no tax is levied on taxable income of individuals above $5,000 up to $10,000.\n\nWhat Mississippi Legislature (bill text) actually says:\n\n“For calendar year 2023 and all calendar years thereafter, there shall be no tax levied under subparagraph (ii) of paragraph (a) of this subsection on the taxable income of individuals in excess of Five Thousand Dollars ($5,000.00) up to and including Ten Thousand Dollars ($10,000.00)”\n\nNote: Text comes from the Legislature's own bill document, which prints the Code section; check the Code for later amendments.",
      "source_type": "official",
      "source_link": "https://billstatus.ls.state.ms.us/documents/2025/html/HB/0001-0099/HB0001SG.htm",
      "last_verified": "2026-10-18",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Mississippi Legislature (bill text)",
      "evidence_quote": "For calendar year 2023 and all calendar years thereafter, there shall be no tax levied under subparagraph (ii) of paragraph (a) of this subsection on the taxable income of individuals in excess of Five Thousand Dollars ($5,000.00) up to and including Ten Thousand Dollars ($10,000.00)",
      "volatility": "medium",
      "from_batch": "6694-mississippi-state-creator-tax-deductions",
      "subject": "Miss. Code 27-7-5",
      "topic": "No tax on $5,000-$10,000 band from 2023",
      "applies_to_country": "US",
      "applies_to_scope": "MS",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-ms"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "failed",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap",
          "deferred_state_uncorroborated:us-ms"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r6694_mississippi_state_creator_tax_deductions_6694_mississippi_state_creator_tax_deductions_e_est",
      "category": "Business",
      "title": "Estimated tax",
      "summary": "Individuals who do not have 80% of annual tax liability prepaid through withholding must pay estimated tax if the annual liability exceeds $200.",
      "body": "Individuals who do not have 80% of annual tax liability prepaid through withholding must pay estimated tax if the annual liability exceeds $200.\n\nWhat Mississippi Department of Revenue actually says:\n\n“Every individual taxpayer who does not have at least eighty percent (80%) of his/her annual tax liability prepaid through withholding must make estimated tax payments if his/her annual tax liability exceeds two hundred dollars”\n\nNote: A self-employed creator has no withholding, so this rule usually applies.",
      "source_type": "official",
      "source_link": "https://www.dor.ms.gov/individual/individual-income-tax-frequently-asked-questions",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Mississippi Department of Revenue",
      "evidence_quote": "Every individual taxpayer who does not have at least eighty percent (80%) of his/her annual tax liability prepaid through withholding must make estimated tax payments if his/her annual tax liability exceeds two hundred dollars",
      "volatility": "medium",
      "from_batch": "6694-mississippi-state-creator-tax-deductions",
      "subject": "Mississippi Department of Revenue: individual income tax FAQ",
      "topic": "Estimated tax",
      "applies_to_country": "US",
      "applies_to_scope": "MS",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-ms"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6694_mississippi_state_creator_tax_deductions_6694_mississippi_state_creator_tax_deductions_e_due",
      "category": "Business",
      "title": "Mississippi Department of Revenue: individual income tax FAQ: Return due date",
      "summary": "The due date for 2025 Mississippi individual income tax returns is April 15, 2026, with extension of time to file to October 15, 2026.",
      "body": "The due date for 2025 Mississippi individual income tax returns is April 15, 2026, with extension of time to file to October 15, 2026.\n\nWhat Mississippi Department of Revenue actually says:\n\n“The due date for filing 2025 Mississippi Individual Income Tax Returns is April 15, 2026.”",
      "source_type": "official",
      "source_link": "https://www.dor.ms.gov/individual/individual-income-tax-frequently-asked-questions",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Mississippi Department of Revenue",
      "evidence_quote": "The due date for filing 2025 Mississippi Individual Income Tax Returns is April 15, 2026.",
      "volatility": "high",
      "from_batch": "6694-mississippi-state-creator-tax-deductions",
      "subject": "Mississippi Department of Revenue: individual income tax FAQ",
      "topic": "Return due date",
      "applies_to_country": "US",
      "applies_to_scope": "MS",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-ms"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6694_mississippi_state_creator_tax_deductions_6694_mississippi_state_creator_tax_deductions_e_nol",
      "category": "Business",
      "title": "Mississippi Department of Revenue: individual income tax FAQ: Net operating loss",
      "summary": "A Mississippi net operating loss is carried back two years and forward twenty years, unless the carryback is waived by election on Form 80-155.",
      "body": "A Mississippi net operating loss is carried back two years and forward twenty years, unless the carryback is waived by election on Form 80-155.\n\nWhat Mississippi Department of Revenue actually says:\n\n“A net operating loss shall be carried back to each of the two (2) taxable years preceding the taxable year of the loss and may be carried forward for twenty years.”",
      "source_type": "official",
      "source_link": "https://www.dor.ms.gov/individual/individual-income-tax-frequently-asked-questions",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Mississippi Department of Revenue",
      "evidence_quote": "A net operating loss shall be carried back to each of the two (2) taxable years preceding the taxable year of the loss and may be carried forward for twenty years.",
      "volatility": "medium",
      "from_batch": "6694-mississippi-state-creator-tax-deductions",
      "subject": "Mississippi Department of Revenue: individual income tax FAQ",
      "topic": "Net operating loss",
      "applies_to_country": "US",
      "applies_to_scope": "MS",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-ms"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6694_mississippi_state_creator_tax_deductions_6694_mississippi_state_creator_tax_deductions_e_nonres",
      "category": "Business",
      "title": "Nonresident working in Mississippi",
      "summary": "A resident of another state who works in Mississippi must include all income on a Mississippi non-resident return (Form 80-205).",
      "body": "A resident of another state who works in Mississippi must include all income on a Mississippi non-resident return (Form 80-205).\n\nWhat Mississippi Department of Revenue actually says:\n\n“You must include all income on your Mississippi non-resident return.”\n\nNote: DOR gives this in answer to a worker living out of state; it is not specific to online income.",
      "source_type": "official",
      "source_link": "https://www.dor.ms.gov/individual/individual-income-tax-frequently-asked-questions",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Mississippi Department of Revenue",
      "evidence_quote": "You must include all income on your Mississippi non-resident return.",
      "volatility": "medium",
      "from_batch": "6694-mississippi-state-creator-tax-deductions",
      "subject": "Mississippi Department of Revenue: individual income tax FAQ",
      "topic": "Nonresident working in Mississippi",
      "applies_to_country": "US",
      "applies_to_scope": "MS",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-ms"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6694_mississippi_state_creator_tax_deductions_6694_mississippi_state_creator_tax_deductions_use",
      "category": "Business",
      "title": "Use tax on equipment bought out of state",
      "summary": "Use tax applies to property acquired for use in Mississippi on which sales or use tax has not been paid to another state at an equal rate.",
      "body": "Use tax applies to property acquired for use in Mississippi on which sales or use tax has not been paid to another state at an equal rate.\n\nWhat Mississippi Department of Revenue actually says:\n\n“Use tax applies to personal property acquired in any manner for use, storage, or consumption within this state for which sales or use tax has not been paid to another state at a rate equal to the applicable Mississippi rate.”",
      "source_type": "official",
      "source_link": "https://www.dor.ms.gov/business/sales-use-tax/mississippi-sales-and-use-taxes",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Mississippi Department of Revenue",
      "evidence_quote": "Use tax applies to personal property acquired in any manner for use, storage, or consumption within this state for which sales or use tax has not been paid to another state at a rate equal to the applicable Mississippi rate.",
      "volatility": "low",
      "from_batch": "6694-mississippi-state-creator-tax-deductions",
      "subject": "Mississippi Department of Revenue: sales and use taxes",
      "topic": "Use tax on equipment bought out of state",
      "applies_to_country": "US",
      "applies_to_scope": "MS",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-ms"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6694_mississippi_state_creator_tax_deductions_6694_mississippi_state_creator_tax_deductions_retain",
      "category": "Business",
      "title": "Mississippi Department of Revenue: record keeping: Keep records three years",
      "summary": "Taxpayers must keep records at least three years and make them available to DOR on request.",
      "body": "Taxpayers must keep records at least three years and make them available to DOR on request.\n\nWhat Mississippi Department of Revenue actually says:\n\n“Records must be kept at least three (3) years.”",
      "source_type": "official",
      "source_link": "https://www.dor.ms.gov/forms-resources/taxpayer-guidance/record-keeping-document-retention",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Mississippi Department of Revenue",
      "evidence_quote": "Records must be kept at least three (3) years.",
      "volatility": "low",
      "from_batch": "6694-mississippi-state-creator-tax-deductions",
      "subject": "Mississippi Department of Revenue: record keeping",
      "topic": "Keep records three years",
      "applies_to_country": "US",
      "applies_to_scope": "MS",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-ms"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6694_mississippi_state_creator_tax_deductions_ms_anchor_admin_code",
      "category": "Business",
      "title": "[Unverified - being checked] Mississippi: administrative code index",
      "summary": "[Unverified - being checked] Mississippi's official administrative code and enforcement regulations are published by the Mississippi Secretary of State on the official state website at www.sos.ms.gov.",
      "body": "Mississippi's official administrative code and enforcement regulations are published by the Mississippi Secretary of State on the official state website at www.sos.ms.gov.\n\nWhat Mississippi Secretary of State actually says:\n\n“Administrative Code”\n\nNote: Anchor record for Mississippi administrative code index. Region is us-ms (Mississippi state tax/regulations).",
      "source_type": "official",
      "source_link": "https://www.sos.ms.gov/regulation-enforcement/administrative-code",
      "last_verified": "2026-10-17",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Mississippi Secretary of State",
      "evidence_quote": "Administrative Code",
      "volatility": "low",
      "from_batch": "6694-mississippi-state-creator-tax-deductions",
      "subject": "Mississippi",
      "topic": "administrative code index",
      "applies_to_country": "US",
      "applies_to_scope": "Mississippi state",
      "tags": {
        "lane": "any",
        "stage": "choosing",
        "region": [
          "us-ms"
        ],
        "platform": "any",
        "topic": [
          "safety.legal"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "failed",
        "label": "Unverified - being checked",
        "reasons": [
          "placeholder_quote_too_short",
          "strong_label_on_weak_content"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r6694_mississippi_state_creator_tax_deductions_ms_tax_due_date",
      "category": "Business",
      "title": "Mississippi Department of Revenue: individual income tax due date",
      "summary": "The due date for filing 2025 Mississippi Individual Income Tax Returns is April 15, 2026.",
      "body": "The due date for filing 2025 Mississippi Individual Income Tax Returns is April 15, 2026.\n\nWhat Mississippi Department of Revenue actually says:\n\n“The due date for filing 2025 Mississippi Individual Income Tax Returns is April 15, 2026.”\n\nNote: Individual income tax filing deadline in Mississippi.",
      "source_type": "official",
      "source_link": "https://www.dor.ms.gov/individual/individual-income-tax-frequently-asked-questions",
      "last_verified": "2026-10-17",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Mississippi Department of Revenue",
      "evidence_quote": "The due date for filing 2025 Mississippi Individual Income Tax Returns is April 15, 2026.",
      "volatility": "low",
      "from_batch": "6694-mississippi-state-creator-tax-deductions",
      "subject": "Mississippi Department of Revenue",
      "topic": "individual income tax due date",
      "applies_to_country": "US",
      "applies_to_scope": "Mississippi taxpayers",
      "tags": {
        "lane": "teaching",
        "stage": "running",
        "region": [
          "us-ms"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6694_mississippi_state_creator_tax_deductions_ms_tax_extension",
      "category": "Business",
      "title": "Mississippi Department of Revenue: individual income tax extension",
      "summary": "Anyone that requests an extension of time to file has until October 15, 2026 to file the return.",
      "body": "Anyone that requests an extension of time to file has until October 15, 2026 to file the return.\n\nWhat Mississippi Department of Revenue actually says:\n\n“Anyone that requests an extension of time to file has until October 15, 2026 to file the return.”\n\nNote: Filing extension deadline for Mississippi individual income tax.",
      "source_type": "official",
      "source_link": "https://www.dor.ms.gov/individual/individual-income-tax-frequently-asked-questions",
      "last_verified": "2026-10-17",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Mississippi Department of Revenue",
      "evidence_quote": "Anyone that requests an extension of time to file has until October 15, 2026 to file the return.",
      "volatility": "low",
      "from_batch": "6694-mississippi-state-creator-tax-deductions",
      "subject": "Mississippi Department of Revenue",
      "topic": "individual income tax extension",
      "applies_to_country": "US",
      "applies_to_scope": "Mississippi taxpayers",
      "tags": {
        "lane": "teaching",
        "stage": "running",
        "region": [
          "us-ms"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6694_mississippi_state_creator_tax_deductions_ms_tax_refund_statute",
      "category": "Business",
      "title": "[Unverified - being checked] Mississippi Department of Revenue: tax refund statute of limitations",
      "summary": "[Unverified - being checked] You have 3 years from the due date of the original tax return to file for a refund.",
      "body": "You have 3 years from the due date of the original tax return to file for a refund.\n\nWhat Mississippi Department of Revenue actually says:\n\n“You have 3 years from the due date of the original tax return to file for a refund.”\n\nNote: Time limit to claim a tax refund in Mississippi.",
      "source_type": "official",
      "source_link": "https://www.dor.ms.gov/individual/individual-income-tax-frequently-asked-questions",
      "last_verified": "2026-10-17",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Mississippi Department of Revenue",
      "evidence_quote": "You have 3 years from the due date of the original tax return to file for a refund.",
      "volatility": "low",
      "from_batch": "6694-mississippi-state-creator-tax-deductions",
      "subject": "Mississippi Department of Revenue",
      "topic": "tax refund statute of limitations",
      "applies_to_country": "US",
      "applies_to_scope": "Mississippi taxpayers",
      "tags": {
        "lane": "teaching",
        "stage": "running",
        "region": [
          "us-ms"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "failed",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap",
          "deferred_state_uncorroborated:us-ms"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r6694_mississippi_state_creator_tax_deductions_ms_tax_irs_audit_window",
      "category": "Business",
      "title": "Mississippi Department of Revenue: IRS audit reporting and assessment window",
      "summary": "If the taxpayer fails to notify the Department of Revenue of the change, the Department of Revenue has three years from the date the IRS disposes of the tax liability in question to issue an assessment.",
      "body": "If the taxpayer fails to notify the Department of Revenue of the change, the Department of Revenue has three years from the date the IRS disposes of the tax liability in question to issue an assessment.\n\nWhat Mississippi Department of Revenue actually says:\n\n“If the taxpayer fails to notify the Department of Revenue of the change, the Department of Revenue has three years from the date the IRS disposes of the tax liability in question to issue an assessment.”\n\nNote: Assessment period following IRS audit changes.",
      "source_type": "official",
      "source_link": "https://www.dor.ms.gov/individual/individual-income-tax-frequently-asked-questions",
      "last_verified": "2026-10-17",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Mississippi Department of Revenue",
      "evidence_quote": "If the taxpayer fails to notify the Department of Revenue of the change, the Department of Revenue has three years from the date the IRS disposes of the tax liability in question to issue an assessment.",
      "volatility": "low",
      "from_batch": "6694-mississippi-state-creator-tax-deductions",
      "subject": "Mississippi Department of Revenue",
      "topic": "IRS audit reporting and assessment window",
      "applies_to_country": "US",
      "applies_to_scope": "Mississippi taxpayers",
      "tags": {
        "lane": "teaching",
        "stage": "running",
        "region": [
          "us-ms"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6694_mississippi_state_creator_tax_deductions_ms_tax_income_brackets",
      "category": "Business",
      "title": "Mississippi Department of Revenue: individual income tax rates and exemption",
      "summary": "The first $10,000 of taxable income is exempt; and the remaining taxable income is taxed at 4.4%.",
      "body": "The first $10,000 of taxable income is exempt; and the remaining taxable income is taxed at 4.4%.\n\nWhat Mississippi Department of Revenue actually says:\n\n“The first $10,000 of taxable income is exempt; and the remaining taxable income is taxed at 4.4%.”\n\nNote: Mississippi state income tax exemption and flat tax rate.",
      "source_type": "official",
      "source_link": "https://www.dor.ms.gov/individual/individual-income-tax-frequently-asked-questions",
      "last_verified": "2026-10-17",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Mississippi Department of Revenue",
      "evidence_quote": "The first $10,000 of taxable income is exempt; and the remaining taxable income is taxed at 4.4%.",
      "volatility": "low",
      "from_batch": "6694-mississippi-state-creator-tax-deductions",
      "subject": "Mississippi Department of Revenue",
      "topic": "individual income tax rates and exemption",
      "applies_to_country": "US",
      "applies_to_scope": "Mississippi individual taxpayers",
      "tags": {
        "lane": "teaching",
        "stage": "running",
        "region": [
          "us-ms"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6694_mississippi_state_creator_tax_deductions_ms_tax_social_security_exempt",
      "category": "Business",
      "title": "Mississippi Department of Revenue: social security tax exemption",
      "summary": "Mississippi does not tax benefits received from U.S. Social Security, Railroad Retirement Public Welfare assistance, Veterans' Administration payments or workers' compensation.",
      "body": "Mississippi does not tax benefits received from U.S. Social Security, Railroad Retirement Public Welfare assistance, Veterans' Administration payments or workers' compensation.\n\nWhat Mississippi Department of Revenue actually says:\n\n“No. Mississippi does not tax benefits received from U.S. Social Security, Railroad Retirement Public Welfare assistance, Veterans' Administration payments or workers' compensation.”\n\nNote: Exemption of Social Security benefits from Mississippi income tax.",
      "source_type": "official",
      "source_link": "https://www.dor.ms.gov/individual/individual-income-tax-frequently-asked-questions",
      "last_verified": "2026-10-17",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Mississippi Department of Revenue",
      "evidence_quote": "No. Mississippi does not tax benefits received from U.S. Social Security, Railroad Retirement Public Welfare assistance, Veterans' Administration payments or workers' compensation.",
      "volatility": "low",
      "from_batch": "6694-mississippi-state-creator-tax-deductions",
      "subject": "Mississippi Department of Revenue",
      "topic": "social security tax exemption",
      "applies_to_country": "US",
      "applies_to_scope": "Mississippi taxpayers",
      "tags": {
        "lane": "teaching",
        "stage": "running",
        "region": [
          "us-ms"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6694_mississippi_state_creator_tax_deductions_ms_tax_net_operating_loss",
      "category": "Business",
      "title": "Mississippi Department of Revenue: net operating loss carryback and carryforward",
      "summary": "A net operating loss shall be carried back to each of the two (2) taxable years preceding the taxable year of the loss and may be carried forward for twenty years.",
      "body": "A net operating loss shall be carried back to each of the two (2) taxable years preceding the taxable year of the loss and may be carried forward for twenty years.\n\nWhat Mississippi Department of Revenue actually says:\n\n“A net operating loss shall be carried back to each of the two (2) taxable years preceding the taxable year of the loss and may be carried forward for twenty years.”\n\nNote: Net operating loss (NOL) rules in Mississippi.",
      "source_type": "official",
      "source_link": "https://www.dor.ms.gov/individual/individual-income-tax-frequently-asked-questions",
      "last_verified": "2026-10-17",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Mississippi Department of Revenue",
      "evidence_quote": "A net operating loss shall be carried back to each of the two (2) taxable years preceding the taxable year of the loss and may be carried forward for twenty years.",
      "volatility": "low",
      "from_batch": "6694-mississippi-state-creator-tax-deductions",
      "subject": "Mississippi Department of Revenue",
      "topic": "net operating loss carryback and carryforward",
      "applies_to_country": "US",
      "applies_to_scope": "Mississippi taxpayers",
      "tags": {
        "lane": "teaching",
        "stage": "running",
        "region": [
          "us-ms"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6694_mississippi_state_creator_tax_deductions_ms_tax_gambling_withholding",
      "category": "Business",
      "title": "Mississippi Department of Revenue: gambling winnings tax withholding",
      "summary": "Gambling winnings reported on a W-2G, 1099, or other informational return from Mississippi casinos are subject to a three percent (3%) non-refundable income tax.",
      "body": "Gambling winnings reported on a W-2G, 1099, or other informational return from Mississippi casinos are subject to a three percent (3%) non-refundable income tax.\n\nWhat Mississippi Department of Revenue actually says:\n\n“Gambling winnings reported on a W-2G, 1099, or other informational return from Mississippi casinos are subject to a three percent (3%) non-refundable income tax.”\n\nNote: Taxation and withholding on Mississippi casino gambling winnings.",
      "source_type": "official",
      "source_link": "https://www.dor.ms.gov/individual/individual-income-tax-frequently-asked-questions",
      "last_verified": "2026-10-17",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Mississippi Department of Revenue",
      "evidence_quote": "Gambling winnings reported on a W-2G, 1099, or other informational return from Mississippi casinos are subject to a three percent (3%) non-refundable income tax.",
      "volatility": "low",
      "from_batch": "6694-mississippi-state-creator-tax-deductions",
      "subject": "Mississippi Department of Revenue",
      "topic": "gambling winnings tax withholding",
      "applies_to_country": "US",
      "applies_to_scope": "Mississippi casino winners",
      "tags": {
        "lane": "teaching",
        "stage": "running",
        "region": [
          "us-ms"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6694_mississippi_state_creator_tax_deductions_ms_tax_return_retention",
      "category": "Business",
      "title": "Tax return record retention by department",
      "summary": "The Department retains individual income tax returns for three years after they are filed.",
      "body": "The Department retains individual income tax returns for three years after they are filed.\n\nWhat Mississippi Department of Revenue actually says:\n\n“The Department retains individual income tax returns for three years after they are filed.”\n\nNote: Retention period for filed individual income tax returns.",
      "source_type": "official",
      "source_link": "https://www.dor.ms.gov/individual/individual-income-tax-frequently-asked-questions",
      "last_verified": "2026-10-17",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Mississippi Department of Revenue",
      "evidence_quote": "The Department retains individual income tax returns for three years after they are filed.",
      "volatility": "low",
      "from_batch": "6694-mississippi-state-creator-tax-deductions",
      "subject": "Mississippi Department of Revenue",
      "topic": "tax return record retention by department",
      "applies_to_country": "US",
      "applies_to_scope": "Mississippi taxpayers",
      "tags": {
        "lane": "teaching",
        "stage": "running",
        "region": [
          "us-ms"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    }
  ]
}