1099 Quarterly Taxes in Mississippi (2025-2026)
If you're self-employed in Mississippi — freelancer, contractor, gig worker, or single-member LLC — you owe quarterly estimated taxes to two agencies: the IRS (federal) and Mississippi Department of Revenue (state). Mississippi uses a flat 4.40% income tax, which makes estimating your state burden simpler than progressive states. But you still need to send the money on time to avoid underpayment penalties.
Mississippi state income tax (2025)
Mississippi uses a flat income tax rate of 4.40% on all taxable income above the standard deduction. There are no brackets — every dollar of taxable income is taxed at the same rate.
How to pay Mississippi estimated taxes
Federal estimated tax due dates (April 15, June 16, September 15, 2026, and January 15, 2027) apply to your Mississippi state estimated payments as well — most states piggyback on the federal schedule. Pay Mississippi taxes through the Mississippi Department of Revenue's online portal: tap.dor.ms.gov. You can also mail Form 80-106 with a check.
Mississippi-specific quirk freelancers miss
Mississippi finished its multi-year transition to a flat 4.4% tax in 2025 and plans further reductions to 3.0% by 2030. The first $10,000 of income is exempt — effectively a zero bracket below that threshold.
Common deductions for Mississippi freelancers
- Mississippi allows the same business expenses (home office, mileage, software, etc.) as federal.
- Half of SE tax is deductible federally; check Mississippi's rules for state conformity.
- MS conforms to federal QBI deduction.
- SEP-IRA / Solo 401(k) contributions reduce both federal and Mississippi taxable income.
- Self-employed health insurance premiums are deductible federally.