81-110: Fiduciary Return (2025)
Mississippi · Mississippi DOR · Used for tax years 2025
Form 81-110 is the 2025 Mississippi Fiduciary Income Tax Return for estates and trusts. It reports Mississippi taxable income or loss, income tax, credits and payments, and any refund or balance due.
Who files this form
The 2025 Mississippi Fiduciary Income Tax Return is for estates and trusts. The form lists entity types including decedent’s estates, simple and complex trusts, grantor type trusts, qualified disability trusts, pooled income funds, ESBTs (S portion only), and Chapter 7 or Chapter 11 bankruptcy estates.
The supplied form does not state filing thresholds or explain when filing is required.
What you'll need
Have the information and forms that apply to your return:
- Federal Form 1041: Mississippi line 17 uses federal adjusted total income or loss from federal Form 1041, line 17.
- Entity and fiduciary information: Names, addresses, identification numbers, tax year beginning and ending dates, and applicable estate or trust dates.
- Payment records: Mississippi income tax withheld, estimated tax payments, extension payments, and any amount paid on the original return.
- Form 80-107: Complete this for Mississippi income tax withheld.
- Form 80-160 and the other state’s return: Use Form 80-160, line 12, for the credit for tax paid to another state, and attach the other state’s return.
- Form 80-401: Attach this if claiming other credits.
- 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 this for amounts allocated to beneficiaries. The return also asks for the number of Mississippi K-1 schedules attached.
How to file
Complete the taxable income schedule on page 2 and carry line 26 to page 1, line 1. Complete the tax, payment, and refund or balance-due lines. The fiduciary or officer representing the fiduciary must sign and date the return; the form also provides signature and 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
The form states that duplex copies and photocopies are not acceptable.
Common mistakes
- Using double-sided copies or photocopies: The form says duplex copies and photocopies are not acceptable.
- Missing required attachments: Attach the other state’s return for the credit on line 3, Form 80-401 for other credits on line 4, and Schedule K, Form 81-131, for beneficiary allocations on line 24.
- Overlooking the standard-deduction adjustment: If you claim the standard deduction on line 21e, line 18e tells you to add back itemized deductions claimed on federal Form 1041.
- Not itemizing other adjustments: The form directs you to itemize each item reported as other additions or other deductions.
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. The refund on line 13 is line 11 minus line 12.
How are prior refunds handled on an amended return?
Line 9 is for the refund received and/or amount carried forward from the original return. This line is for amended returns only and is subtracted when calculating total payments on line 10.
Where do I report income allocated to beneficiaries?
Enter the amount on page 2, line 24, and attach Schedule K, Form 81-131.
Can I authorize discussion of the return with my preparer?
Yes. The form has a Yes/No choice for whether the return may be discussed with the preparer.