Mississippi Probate: The Basics
Mississippi probate is governed by Miss. Code Ann. Title 91 (Trusts and Estates), administered through the Chancery Court of the county of the deceased's domicile. Mississippi is not a Uniform Probate Code (UPC) state — the court plays a more active role than in UPC states, with required hearings at both opening and closing. The 90-day creditor claim period from first publication drives the minimum timeline. Mississippi has no estate tax and no inheritance tax, and its income tax is being phased out over several years.
Small Estate Affidavit (Miss. Code Ann. § 91-7-322)
If the total value of personal property does not exceed $50,000, you may use Mississippi's Small Estate Affidavit to collect assets without opening a Chancery Court probate case. No minimum wait period is required.
| Factor | Small Estate Affidavit | Chancery Court Probate |
|---|---|---|
| Personal property threshold | $50,000 or less | Any amount |
| Real estate | ❌ Not eligible — requires Chancery Court | ✓ Transferred via Executor's Deed |
| Wait period | None required | 90-day creditor period after publication |
| Court filing | Not required | Required — Chancery Court |
| Closing hearing | Not required | Required — appear before Chancellor |
Mississippi Probate Process: Phase-by-Phase
Phase 1 — Opening (Month 1): Order 10–12 certified death certificates from Mississippi Department of Health Vital Records (msdh.ms.gov). File the original will with the Chancery Court. File Petition for Probate of Will and Petition for Letters Testamentary with the Chancery Court clerk of the county of domicile. Pay filing fee ($100–$200). Obtain bond if required. Receive scheduled hearing date.
Phase 2 — Opening Hearing (Month 1): Appear before the Chancellor (Chancery Court judge). Receive Order Admitting Will to Probate and Order Appointing Executor. Take the executor's oath. Obtain certified copies of Letters Testamentary — order 10–12; each institution requires its own original.
Phase 3 — Notice to Creditors (Publish immediately): Publish Notice to Creditors in a newspaper of general circulation in the county for 3 consecutive weeks. First publication starts the 90-day creditor claim period (§ 91-7-145). File Affidavit of Publication with the Chancery Court. Send direct written notice to all known creditors. Every week of delay in publishing extends the minimum estate closing date.
Phase 4 — Inventory (Within 90 Days of Appointment): Apply for estate EIN at irs.gov/ein; open estate checking account using EIN and Letters Testamentary. Identify and value all probate assets at date of death. Obtain formal real estate appraisals. File the Inventory and Appraisement with the Chancery Court within 90 days of appointment.
Phase 5 — Claims and Taxes (Months 2–5): Wait for 90-day creditor period to expire from date of first publication. Review and disallow invalid claims. Pay valid claims in priority order. File the deceased's final Mississippi Form 80-105 (April 15) and federal Form 1040 (April 15). File Mississippi Form 81-110 and federal Form 1041 if estate earns income. No Mississippi estate tax or inheritance tax filing required.
Phase 6 — Distribution (After Debts Paid): Distribute assets per will or Mississippi intestacy law. Transfer real estate via Executor's Deed recorded in the county land records. Transfer vehicles at the Mississippi tag office. Obtain signed receipts and releases from each beneficiary.
Phase 7 — Closing (Month 6+): Prepare Final Account listing all income, expenses, and distributions. File Final Account and Petition for Final Distribution with the Chancery Court. Attend closing hearing before the Chancellor. Receive Order Approving Final Account and Order of Final Distribution. Close the estate bank account. Retain records for at least 3 years.
Mississippi Income Tax: What the Estate Owes
- Form 80-105 — deceased's final Mississippi individual income tax return; due April 15 of the following year
- Form 81-110 — Mississippi Fiduciary Income Tax Return; required if the estate earns income (interest, rent, dividends, capital gains) during administration
- Rate ~4% (2025) — Mississippi is phasing out its income tax; rate reduced each year; verify the current rate at dor.ms.gov before filing
- No Mississippi estate tax — no state Form 706 equivalent required
- No Mississippi inheritance tax — all beneficiaries receive their share free of state inheritance tax
Key Mississippi Probate Statutes
| Topic | Citation |
|---|---|
| Will requirements | Miss. Code Ann. § 91-5-1 |
| Holographic will | Miss. Code Ann. § 91-5-1 |
| Filing the will with court | Miss. Code Ann. § 91-7-1 |
| Letters Testamentary | Miss. Code Ann. § 91-7-63 |
| Inventory deadline (90 days) | Miss. Code Ann. § 91-7-117 |
| Notice to creditors / 90-day period | Miss. Code Ann. § 91-7-145 |
| Small estate affidavit | Miss. Code Ann. § 91-7-322 |
| Intestate succession | Miss. Code Ann. § 91-1-3 et seq. |
| Executor's Deed | Miss. Code Ann. § 91-7-267 |
| Final settlement | Miss. Code Ann. § 91-7-293 et seq. |