81-110: Fiduciary Return (2024)
Mississippi · Mississippi DOR · Used for tax years 2024
Form 81-110 is the 2024 Mississippi Fiduciary Income Tax Return for estates and trusts. It calculates Mississippi taxable income and reports income tax, credits, payments, and any refund or balance due.
Who files this form
Form 81-110 is Mississippi’s 2024 Fiduciary Income Tax Return for estates and trusts. The form lists these entity types:
- Decedent’s estate
- Simple trust or complex trust
- Grantor type trust
- Chapter 7 or Chapter 11 bankruptcy estate
- Qualified disability trust
- ESBT (S portion only)
- Pooled income fund
The form does not state filing requirements or income thresholds.
What you'll need
Have the estate or trust’s name, FEIN, mailing address, tax-year dates, and fiduciary information ready. The form also asks for relevant entity and decedent dates.
Depending on the entries you report, you may need:
- Federal Form 1041: Page 2 starts with federal adjusted total income or loss from line 17.
- Form 80-160 and the other state’s return: Use Form 80-160, line 12, for the credit for tax paid to another state. Attach the other state’s return.
- Form 80-401: Attach it when claiming other credits.
- Form 80-107: Complete it for Mississippi income tax withheld.
- Form 80-161: Use line 3D for the credit for tax paid on an electing Pass-Through Entity Tax Return.
- Schedule K, Form 81-131: Attach it for amounts allocated to beneficiaries.
- Mississippi K-1 schedules: The form asks for the number attached.
You will also need the amounts of any estimated tax payments, extension payments, and payments made on an original return.
How to file
Complete the identifying information and check the applicable entity and return-type boxes. Complete the taxable income schedule on page 2, then carry line 26 to page 1, line 1. Enter the applicable tax, credits, payments, and refund or balance-due amounts.
The fiduciary or officer representing the fiduciary must sign and date the return. The form also provides signature and identifying-information fields for a paid preparer.
Mail refund returns to:
Department of Revenue
P.O. Box 23058
Jackson, MS 39225-3058
Mail all other returns to:
Department of Revenue
P.O. Box 23050
Jackson, MS 39225-3050
Common mistakes
- Using double-sided copies or photocopies: The form explicitly states that duplex copies and photocopies are not acceptable.
Questions people ask
Can an overpayment be applied to next year’s estimated tax?
Yes. Enter the amount to apply to next year’s estimated tax account on line 12. Line 13 is the refund amount, calculated as line 11 minus line 12.
Where do I report a refund already received when amending a return?
Line 9 is for the refund received and/or amount carried forward from the original return. It applies only to amended returns.
Can I allow the Department of Revenue to discuss the return with my preparer?
The form has Yes and No boxes for whether the return may be discussed with the preparer.
Where does a nonresident fiduciary report non-Mississippi income?
Page 2, line 21f, lists non-Mississippi income, net of expenses, as a deduction for nonresident fiduciary returns only.