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State rules · Mississippi

Mississippi: estate, probate and Medicaid rules in one place

What applies in Mississippi, collected from the site’s state datasets: estate and inheritance tax, transfer-on-death deeds, small-estate procedure, Medicaid long-term-care rules, and state income tax on retirement income. Where the dataset holds a source, the entry links it with its effective marker and check date; where it does not, the entry shows its verification status and the reason.

Quick answers

Does Mississippi have a state estate tax?

State estate tax: No. The pinned estate-tax dataset (2026.v2) has no row for Mississippi, so it cites no state statute; the state page records no state estate or inheritance tax.

Does Mississippi have an inheritance tax?

Inheritance tax: No. The pinned estate-tax dataset (2026.v2) has no row for Mississippi, so it cites no state statute; the state page records no state estate or inheritance tax.

Can you use a transfer-on-death deed in Mississippi?

Transfer-on-death deed for real estate: Available — Transfer-on-death deed (Miss. Code Ann. Title 91, Ch. 27 — Mississippi Real Property Transfer-on-Death Act (2020 S.B. 2851); enacted 2020 (S.B. 2851); effective July 1, 2020).

What is the Medicaid look-back period in Mississippi?

Look-back period: 60 months for institutional applications filed on or after February 8, 2006 (Mississippi Medicaid Administrative Code Part 103, Rule 7.1; Administrative Code effective April 1, 2026).

Does Mississippi tax Social Security benefits?

Social Security benefits: Exempt (www.dor.ms.gov).

State estate tax

Estate-tax dataset 2026.v2

State estate tax
NoNo dataset row

The pinned estate-tax dataset (2026.v2) has no row for Mississippi, so it cites no state statute; the state page records no state estate or inheritance tax.

· Checked July 20, 2026

Full detail: Mississippi estate and inheritance tax page

Inheritance tax

Estate-tax dataset 2026.v2

Inheritance tax
NoNo dataset row

The pinned estate-tax dataset (2026.v2) has no row for Mississippi, so it cites no state statute; the state page records no state estate or inheritance tax.

· Checked July 20, 2026

Full detail: Mississippi estate and inheritance tax page

Transfer-on-death deed

Transfer-on-death deed for real estate
Available — Transfer-on-death deedVerified

Source: Miss. Code Ann. Title 91, Ch. 27 — Mississippi Real Property Transfer-on-Death Act (2020 S.B. 2851) · Effective: enacted 2020 (S.B. 2851); effective July 1, 2020 · Checked November 14, 2026

Controlling statute
Miss. Code §§ 91-27-1 to 91-27-37Verified

Source: Miss. Code Ann. Title 91, Ch. 27 — Mississippi Real Property Transfer-on-Death Act (2020 S.B. 2851) · Effective: enacted 2020 (S.B. 2851); effective July 1, 2020 · Checked November 14, 2026

Full detail: Mississippi transfer-on-death deed page

Small-estate procedure

Current rule
$75,000 net personal estate; 30-day waitVerified

Source: Miss. Code § 91-7-322 (S.B. 2850, 2020) · Effective: 2020 · Checked August 23, 2026

Full detail: Mississippi small-estate procedure page

Medicaid long-term-care eligibility

Medicaid dataset 2026.v16

Institutional income limit
$2,982 per monthVerified
  • Applies to: single applicant; above-limit applicants may use a qualifying income trust subject to program rules.

Source: Mississippi Medicaid Eligibility Manual Appendix A-2, Chart of Institutional Limits and Transfer of Assets Divisors · Effective: Revised 07/01/2026; 1/1/2026 column · Checked November 14, 2026

Institutional applicant resource limit
$4,000Verified
  • Applies to: single applicant or institutionalized spouse.

Source: Mississippi Medicaid Eligibility Manual Appendix A-2, Chart of Institutional Limits and Transfer of Assets Divisors · Effective: Revised 07/01/2026; 1/1/2026 column · Checked November 14, 2026

Minimum community-spouse resource allowance
Not yet verified
  • Applies to: institutionalized applicant with a community spouse.

The reviewed primary material did not provide a current, effective-dated value or rule for this cell.

· Checked November 14, 2026 · Ask the state agency

Maximum community-spouse resource allowance
$162,660Verified
  • Applies to: institutionalized applicant with a community spouse; the public page says the community spouse receives the maximum.

Source: Mississippi Medicaid Eligibility Manual Appendix A-2, Chart of Institutional Limits and Transfer of Assets Divisors · Effective: Revised 07/01/2026; 1/1/2026 column · Checked November 14, 2026

Community-spouse monthly maintenance-needs allowance
$4,066.50 per monthVerified
  • Applies to: institutionalized applicant with a community spouse; Mississippi's chart sets one community-spouse figure.

Source: Mississippi Medicaid Eligibility Manual Appendix A-2, Chart of Institutional Limits and Transfer of Assets Divisors · Effective: Revised 07/01/2026; 1/1/2026 column · Checked November 14, 2026

Home-equity limit
$752,000Verified
  • Applies to: applicant subject to Mississippi's substantial-home-equity rule.

Source: Mississippi Medicaid Eligibility Manual Appendix A-2, Chart of Institutional Limits and Transfer of Assets Divisors · Effective: Revised 07/01/2026; 1/1/2026 column · Checked November 14, 2026

Full detail: Mississippi Medicaid eligibility page

Medicaid look-back

Medicaid dataset 2026.v16

Look-back period
60 months for institutional applications filed on or after February 8, 2006Verified

Source: Mississippi Medicaid Administrative Code Part 103, Rule 7.1 · Effective: Administrative Code effective April 1, 2026 · Checked September 5, 2026

Transfer-penalty divisor
$9,430 per month and $309 per dayVerified

Source: Mississippi Medicaid Appendix A-2 institutional limits and transfer divisors · Effective: Revised July 1, 2026; cited annual limits and divisors effective January 1, 2026 · Checked September 5, 2026

How the state administers the penalty
Mississippi begins the penalty on the later of the transfer month or the date the person is otherwise eligible for institutional or waiver coverage. It divides cumulative uncompensated value by the average private-pay rate, retains fractional days, and aggregates overlapping penalties.Verified

Source: Mississippi Medicaid Administrative Code Part 103, Rule 7.1 · Effective: Administrative Code effective April 1, 2026 · Checked September 5, 2026

Full detail: Mississippi Medicaid look-back page

Medicaid estate recovery

Medicaid dataset 2026.v16

Recovery scope
Mississippi seeks recovery from the estate for nursing-facility, home- and community-based, and related hospital and prescription services received at age 55 or older.Verified

Source: Mississippi Division of Medicaid — Estate Recovery Law (§ 43-13-317) · Effective: Laws 2004, chapter 593, section 7; effective July 1, 2004 · Checked September 5, 2026

Controlling authority
Mississippi Code § 43-13-317 authorizes the estate-recovery claim.Verified

Source: Mississippi Division of Medicaid — Estate Recovery Law (§ 43-13-317) · Effective: Laws 2004, chapter 593, section 7; effective July 1, 2004 · Checked September 5, 2026

Exemptions and deferrals
Recovery is deferred while there is a surviving spouse or a surviving dependent who is under 21, blind, or disabled, and recovery must be waived to the extent it creates undue hardship.Verified

Source: Mississippi Division of Medicaid — Estate Recovery Law (§ 43-13-317) · Effective: Laws 2004, chapter 593, section 7; effective July 1, 2004 · Checked September 5, 2026

Hardship waiver
Hardship criteria include a qualifying blood relative who lived in the home continuously for one year before institutional or waiver care, provided care that delayed institutionalization, and has no other residence, as well as property that is the family's limited income-producing asset or farm.Verified

Source: Mississippi Medicaid Administrative Code Part 306, Rule 1.8 · Effective: Effective August 1, 2020 · Checked September 5, 2026

Lien practice
Not yet verified

The reviewed primary material did not provide a current, effective-dated value or rule for this cell.

· Checked September 5, 2026 · Ask the state agency

Full detail: Mississippi Medicaid estate-recovery page

State income tax on retirement income

Retirement-income tax dataset 2026.v4

Social Security benefits
ExemptVerified
  • Mississippi does not tax Social Security benefits.

Source: www.dor.ms.gov · Checked August 15, 2026

Public pensions
Exempt when conditions are metVerified
  • Retirement income from federal and state retirement systems is exempt when the distribution qualifies as retirement income.
  • Must be retirement income rather than an early or excess distribution.

Source: Individual Income Tax FAQs

Private pensions
Exempt when conditions are metVerified
  • Retirement income from private retirement systems is exempt when the distribution qualifies as retirement income.
  • Must be retirement income rather than an early or excess distribution.

Source: Individual Income Tax FAQs

IRA and 401(k) distributions
Pending

The official receipt confirms retirement-system income and early-distribution limits but does not independently enumerate IRA and 401(k) treatment.

Military retirement pay
Pending

The official receipt covers federal retirement systems but does not independently enumerate military retirement for this dataset.

Full detail: Retirement-income tax dataset, all states (JSON)

About this page

This page assembles entries from datasets the site already publishes; it adds no figure of its own. Entries marked “Not yet verified” or “Pending” have no primary-source value in the underlying dataset yet. Rules change, so confirm anything you plan to act on with the source, the state agency, or a licensed attorney.

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