80-106: Individual-Fiduciary Income Tax Voucher (2024)
Mississippi · Mississippi DOR · Used for tax years 2024
Mississippi Form 80-106 is an Individual / Fiduciary Income Tax Payment Voucher. It identifies the taxpayer or estate or trust, tax year, payment amount, and payment type for return, amended return, quarterly estimated tax, or extension payments.
Who files this form
Individual taxpayers must make estimated income tax payments if their annual tax liability exceeds $200 and less than 80% of that liability is prepaid through withholding.
This voucher may also be used for return payments and extension payments for:
- Individual Income Tax Return, Form 80-105.
- Non-Resident Income Tax Return, Form 80-205.
- Fiduciary Income Tax Return, Form 81-110.
For more information about calculating and paying estimated tax, the voucher refers taxpayers to Form 80-100, Individual Income Tax Return Instructions.
When it's due
The tax year 2024 voucher states that extension payments should be filed and paid on or before April 15th. It does not specify a calendar year for that date.
What you'll need
To pay by mail, complete the payment coupon and include a check or money order payable to Department of Revenue.
The coupon asks for:
- Taxpayer name and SSN/ITIN, plus spouse information if applicable.
- Estate or trust name and trust FEIN for a fiduciary payment.
- Mailing address.
- Amount paid.
- Account type and payment type.
- Tax year beginning and ending dates.
Write the identification number on the check or money order.
How to file
Pay online: Go to www.dor.ms.gov, click on Taxpayer Access Point (TAP) and follow the instructions.
Pay by mail: Complete the payment coupon. Select the appropriate account type and payment type. Make your check or money order payable to Department of Revenue and write the identification number on it.
Mail the coupon and payment with a return to:
Department of Revenue
P.O. Box 23050
Jackson, MS 39225-3050
Mail the coupon and payment without a return to:
Department of Revenue
P.O. Box 23192
Jackson, MS 39225-3192
Common mistakes
- Do not use duplex forms or photocopies. The voucher says they are not acceptable.
- Remember to check the appropriate payment-type box.
- Check the amended return box if you are making a payment with an amended return.
- Write the identification number on your check or money order.
- Make the check or money order payable to Department of Revenue.
- Use the correct mailing address depending on whether you are including a return.
Questions people ask
Can I pay online instead of mailing a check?
Yes. Go to www.dor.ms.gov, click on Taxpayer Access Point (TAP) and follow the instructions.
Can I use this voucher for a fiduciary income tax payment?
Yes. The voucher may be used for return payments and extension payments for the Fiduciary Income Tax Return, Form 81-110. It includes fields for the estate or trust name and trust FEIN.
What should I mark when paying with an amended return?
Check the amended return box on the voucher.
Does the mailing address change if I include my return?
Yes. With a return, use Department of Revenue, P.O. Box 23050, Jackson, MS 39225-3050. Without a return, use Department of Revenue, P.O. Box 23192, Jackson, MS 39225-3192.