80-106: Individual-Fiduciary Income Tax Vouche (2025)
Mississippi · Mississippi DOR · Used for tax years 2025
Mississippi Form 80-106 is an individual and fiduciary income tax payment voucher. It identifies the taxpayer or estate or trust, tax year, payment amount, and payment type, including return, amended return, quarterly estimate, or extension payments.
Who files this form
Individual taxpayers must make estimated income tax payments if both of these apply:
- Their annual tax liability exceeds $200.
- They have not prepaid at least 80% of their annual tax liability through withholding.
Form 80-106 may also be used to make return or extension payments for the Individual Income Tax Return (Form 80-105), Non-Resident Income Tax Return (Form 80-205), and Fiduciary Income Tax Return (Form 81-110).
When it's due
The 2025 tax-year form says extension payments should be filed and paid on or before April 15. It does not print a calendar year for that deadline.
What you'll need
To pay by mail, complete the payment coupon and include a check or money order payable to Department of Revenue.
Have the information requested on the coupon ready:
- Taxpayer name, address, and SSN/ITIN, plus spouse information if applicable.
- Estate or trust name and trust FEIN for a fiduciary payment.
- 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 Taxpayer Access Point (TAP), and follow the instructions.
Pay by mail
Complete the payment coupon. Check one account type and one payment type. Make your check or money order payable to Department of Revenue and write the identification number on it.
With a return, mail the coupon, payment, and return to:
Department of Revenue
P.O. Box 23050
Jackson, MS 39225-3050
Without a return, mail the coupon and payment to:
Department of Revenue
P.O. Box 23192
Jackson, MS 39225-3192
Common mistakes
- Using a duplex form or photocopy. The form says these are not acceptable.
- Selecting the wrong payment type or leaving it blank. Check the appropriate payment-type box.
- Missing the amended-return box. Check it when making a payment with an amended return.
- Leaving the identification number off the payment. Write it on your check or money order.
- Using the wrong mailing address. Payments sent with a return and payments sent without a return go to different P.O. boxes.
Questions people ask
Can I pay online instead of mailing a check?
Yes. Go to www.dor.ms.gov, click Taxpayer Access Point (TAP), and follow the instructions.
Can I use this voucher for an estate or trust payment?
Yes. The voucher includes a Fiduciary Income account type and fields for the estate or trust name and trust FEIN. It may be used for return and extension payments for Form 81-110.
What should I do when paying with an amended return?
Check the amended-return box on the voucher.
Where can I find more information about estimated payments?
The form directs taxpayers to the Individual Income Tax Return Instructions, Form 80-100, for more information about paying and calculating estimated tax.