An extension to file is not an extension to pay tax.
Mississippi's extension statute gives the Commissioner discretion to grant extensions for good cause, and separately allows the Commissioner to automatically recognize IRS extensions. In practice, the Department of Revenue honors a federal extension: a taxpayer with a federal extension gets until October 15 to file the Mississippi return, provided a copy of federal Form 4868 is attached when the Mississippi return is filed. This is a filing extension only - any tax due must still be paid by the original April due date to avoid penalty and interest.
| Item | Detail |
|---|---|
| Form required | None separately for the extension - attach a copy of federal Form 4868 to the Mississippi return; Form 80-106 is a payment voucher used only if tax is due |
| Extension length | 6 months, matching the federal extended due date (October 15 for calendar-year filers) |
| Payment | Any tax due must be paid by the original April due date to avoid penalty and interest - the extension is for filing only |
| Authority | Miss. Code Ann. §27-7-50 |