EstateRiskIQ

Risk Intelligence

MS risk areas

Mississippi estate risk areas

These pages explain how default state rules in Mississippi shape inheritance, probate, guardianship, taxes, and complexity. Start with the risk area that matches your biggest concern.

How to use this guide

  • Read the risk summaries to understand default outcomes.
  • Open a risk guide for state-specific details and sources.
  • Use this as education, not legal advice.

Intestacy risk

Mississippi intestacy gives the surviving spouse all if there are no children; otherwise the spouse shares equally with children, with other heirs inheriting in statutory order if no spouse or descendants.

  • If there are no children or descendants, the surviving spouse inherits the entire estate.
  • If there are children or descendants, the surviving spouse receives a child’s share, and the children share the remainder equally by representation.
  • If there is no spouse, children inherit first; if no children, the estate passes to parents and siblings in the order set by statute.

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Probate risk

Mississippi allows transfer of personal property by affidavit for small estates after a waiting period.

  • The probate estate must be $75,000 or less (after liens and encumbrances).
  • At least 30 days must pass after death before using the affidavit.
  • No personal representative can be pending or appointed in any jurisdiction.

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Tax exposure

Mississippi does not require a state estate tax return for deaths on or after January 1, 2005 and does not impose inheritance or gift taxes.

  • No Mississippi estate tax return is required for decedents dying on or after January 1, 2005.
  • Mississippi does not have an inheritance tax.
  • Mississippi does not have a gift tax.

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Guardianship risk

Mississippi treats parents as joint natural guardians; if a parent is unsuitable, the court can appoint another guardian, and minors over 14 may select a guardian subject to court approval.

  • Parents are joint natural guardians with equal rights and duties.
  • If a parent dies or is incapable, guardianship devolves to the surviving parent.
  • If a parent is unsuitable, the court may appoint a suitable person as guardian.

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Complexity triggers

Mississippi allows a surviving spouse to renounce a will for an intestate share, and exempt property can pass under separate homestead rules.

  • A surviving spouse may renounce the will and take the legal share that would apply under intestacy.
  • Exempt property and homestead interests descend to the surviving spouse and children, with special rules for prior-marriage descendants.

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