71-661: Installment Agreement (2025)
Mississippi · Mississippi DOR · Used for tax years 2025
Mississippi Form 71-661 is used to request an installment agreement to pay income tax owed in monthly payments. It records the tax year, total amount owed, payment made with the return, and monthly payment amount.
Who files this form
Use Form 71-661 to request an installment agreement if you meet the form's requirements. Do not file it if you are currently making payments on an installment agreement.
To qualify:
- You must owe at least $75.
- You must file your return by its due date, including any allowed extension, and submit this request with the return.
- You and your spouse, if filing jointly, must have filed all required income tax returns and paid all taxes due for the past five years.
- You cannot have entered into an installment agreement during the past five years.
For a tax liability of $75 through $3,000, the agreement allows twelve equal installments. For a liability over $3,000, you must have an IRS installment agreement for the same tax year. That option allows payment within sixty months.
What you'll need
Have your tax return available. The request must be submitted with it. If you owe more than $3,000, attach a copy of the approved IRS installment agreement notification for the same tax year.
You will also need:
- The tax year for the request and the total amount owed as shown on your return.
- The amount of any payment you are making with your return and the amount due each month.
- Your name, Social Security number, mailing address and county code, plus your spouse's name and Social Security number if filing jointly.
- Your employer's name and address, a phone number and the best time to call.
How to file
Complete the taxpayer, employer and payment information. If your address has changed since your last tax return, check the new-address box.
Attach Form 71-661 to the front of your return. Submit the request with a return filed by its due date, including any allowed extension. If your tax liability exceeds $3,000, also attach a copy of your approved IRS installment agreement notification for the same tax year.
Mail to:
Department of Revenue
P.O. Box 23050
Jackson, MS 39225-3050
Common mistakes
- Filing while already making installment payments. The form says not to file if you are currently making payments on an installment agreement.
- Missing payments or leaving other taxes unpaid. The agreement may be terminated if an installment is late or another tax liability is not paid when due.
- Overlooking interest. Interest continues at 1/2% per month during the agreement. Contact the Department of Revenue before your last payment to get the remaining balance and ensure interest is paid correctly.
- Not reporting bankruptcy. A pending bankruptcy case may prevent participation. If you file bankruptcy during the installment period, notify the Bankruptcy Section immediately at 601-923-7393. The agreement may become void when you file bankruptcy.
Questions people ask
What is the minimum tax liability for an installment agreement?
The minimum is $75. You must also meet the form's filing and payment-history requirements.
How long can I take to pay?
A liability of $75 through $3,000 can be paid in twelve equal installments. A liability over $3,000 can be paid within sixty months if you have an IRS installment agreement for the same tax year and attach a copy of the approved notification.
Does interest stop during the agreement?
No. Interest continues at 1/2% per month until you pay in full. Contact the Department of Revenue before your last payment for the remaining balance.
Can I request an agreement if I am in bankruptcy?
A pending bankruptcy case may bar you from participating under federal law. Contact the Department of Revenue for details. If you file bankruptcy during the installment period, notify the Bankruptcy Section immediately at 601-923-7393.