This page provides a plain-English summary of key elder care and estate planning information specific to Mississippi residents. It covers Mississippi Medicaid limits, estate tax rules, advance directive information, and links to important Mississippi agencies and resources.
Information on this page is updated periodically but laws and limits change frequently. Always verify current figures with the relevant agency or a licensed attorney.
Mississippi Medicaid — 2026 Eligibility Limits for Long Term Care
Mississippi’s Medicaid program is administered by the Mississippi Division of Medicaid — DOM. Mississippi has not expanded Medicaid under the Affordable Care Act — approximately 300,000 Mississippians remain in a coverage gap between Medicaid eligibility and marketplace plan eligibility. Coverage focuses on children pregnant women seniors aged 65 and older and people with disabilities.
Income limit — single applicant The income limit for a single Mississippi nursing home Medicaid applicant is $2,982 per month in 2026. Mississippi is an income cap state meaning applicants whose income exceeds this limit must establish an Income Trust — Mississippi’s term for a Qualified Income Trust or Miller Trust — to qualify. Note that Mississippi does not offer a medically needy spend-down pathway for income — if income exceeds the cap and no Income Trust is established the applicant does not qualify.
Asset limit — single applicant — higher than most states A single applicant must have $4,000 or less in countable assets — double the $2,000 standard used by most states. This higher asset limit gives Mississippi seniors slightly more financial flexibility than applicants in most other states. Exempt assets include the primary residence with equity up to $752,000 if the applicant intends to return home, up to two vehicles, personal belongings and household furnishings, whole life insurance policies with a combined face value up to $10,000, irrevocable burial arrangements, and burial spaces.
IRA and retirement account treatment — favorable rule in Mississippi Mississippi has a favorable rule for IRAs and 401(k)s. An applicant’s IRA or 401(k) is exempt from the asset limit if it is in payout status — meaning the Required Minimum Distribution is actively being withdrawn. Non-applicant spouse IRAs are automatically exempt regardless of payout status. This is more favorable than most states which count retirement accounts as countable assets regardless of payout status.
Home and community based care — Elderly and Disabled Waiver Mississippi’s primary HCBS program for seniors is the Elderly and Disabled — ED — Waiver which provides home and community based services for Mississippians aged 65 and older or adults with disabilities aged 21 and older who need nursing facility level care but want to remain at home. The asset limit is $4,000 for a single applicant and the income limit is $2,982 per month. Services include personal care homemaker services adult day services respite care and home-delivered meals. Contact the Mississippi Division of Medicaid at 1-800-421-2408 for current enrollment and waitlist information.
Married couples — one spouse applying When only one spouse applies for Mississippi Medicaid the community spouse — the spouse who remains at home — may retain 50 percent of the couple’s combined countable assets up to a maximum of $162,660. If 50 percent of the couple’s assets is less than $32,532 the community spouse may retain up to $32,532. The applicant spouse retains $4,000.
Monthly Maintenance Needs Allowance The minimum Monthly Maintenance Needs Allowance for the community spouse is $2,643.75 per month in 2026. The maximum is $4,066.50 per month for community spouses with high housing costs.
Personal needs allowance — among the lowest in the country Mississippi nursing home Medicaid recipients are allowed to keep only $44 per month as a personal needs allowance — one of the lowest in the country. The remainder of income is applied toward the cost of care.
Look-back period and divestment penalty Mississippi has a 60-month — five year — look-back period for nursing home Medicaid and ED Waiver applications. Asset transfers made within 60 months of applying that were for less than fair market value may result in a penalty period of ineligibility. The 2026 divestment penalty divisor in Mississippi is approximately $6,500 per month reflecting the state’s average nursing home costs — among the lower costs nationally.
Estate recovery Mississippi requires Medicaid estate recovery. After a Mississippi Medicaid recipient dies the state seeks reimbursement from the estate for long term care costs paid. Planning with an elder law attorney can help protect assets from estate recovery.
How to apply for Mississippi Medicaid Applications can be submitted online through the Mississippi Medicaid portal at medicaid.ms.gov, by phone at 1-800-421-2408, or in person at your local Mississippi Division of Medicaid county office.
Mississippi Medicaid administering agency Mississippi Division of Medicaid — medicaid.ms.gov
Mississippi Estate Tax — 2026
No Mississippi state estate tax Mississippi does not impose a state estate tax. No Mississippi estate tax applies to any estate regardless of size.
No Mississippi inheritance tax Mississippi does not impose an inheritance tax. Beneficiaries who receive assets from a Mississippi decedent owe no Mississippi inheritance tax regardless of the size of the inheritance or their relationship to the deceased.
Federal estate tax Mississippi residents may be subject to the federal estate tax. The federal estate tax exemption is $15,000,000 per person in 2026 following enactment of the One Big Beautiful Bill Act. The exemption is portable between spouses meaning a married couple can protect up to $30,000,000 from federal estate tax with proper planning. The top federal estate tax rate is 40 percent on amounts above the exemption.
No Mississippi gift tax Mississippi does not impose a state gift tax. Federal gift tax rules apply — the annual gift tax exclusion is $19,000 per recipient in 2026.
Mississippi income tax — very favorable for retirees Mississippi is exceptionally tax-friendly for retirees. Social Security benefits are fully exempt from Mississippi income tax. All pension income annuity income and retirement account withdrawals including IRA and 401(k) distributions are fully exempt from Mississippi income tax if the taxpayer has met the retirement plan requirements. The state income tax rate is a flat 4.4 percent on income above $10,000 for individuals — with the first $10,000 fully exempt. This means many Mississippi retirees living primarily on Social Security and retirement income pay little or no Mississippi income tax.
Mississippi property taxes — low effective rate Mississippi has an effective property tax rate of approximately 0.58 percent — among the lower rates in the country. Combined with low home values in most of the state actual property tax bills tend to be modest.
Step-up in basis Inherited assets in Mississippi receive a stepped-up tax basis to fair market value at the date of the original owner’s death. Mississippi also allows transfer on death deeds for real estate — a useful tool for avoiding probate on a primary residence while retaining full control during the owner’s lifetime.
Mississippi Advance Directives
Mississippi law recognizes the following advance directive documents:
Mississippi Advance Health Care Directive Mississippi uses a combined Advance Health Care Directive that includes both the appointment of a healthcare surrogate and treatment instructions. Must be signed and witnessed by two adults or notarized.
Mississippi POLST — Physician Orders for Life-Sustaining Treatment Mississippi uses a POLST form for seriously ill patients that documents specific medical orders regarding CPR hospitalization and artificial nutrition. Must be signed by a physician or nurse practitioner.
Mississippi Do Not Resuscitate Order A physician order directing emergency personnel not to perform CPR. Mississippi has standardized out-of-hospital DNR protocols.
Mississippi Advance Directive Registry Mississippi does not maintain a statewide advance directive registry. Copies of your advance directive should be given to your healthcare surrogate physician and any hospital or care facility where you receive care.
Free Mississippi advance directive forms Free Mississippi-specific advance directive forms are available at caringinfo.org and from the Mississippi State Medical Association at msmaonline.com.
Mississippi Key Agencies and Resources
Mississippi Division of Medicaid — DOM Administers Mississippi Medicaid including long term care programs. Website: medicaid.ms.gov Phone: 1-800-421-2408
Mississippi Department of Human Services — MDHS Division of Aging and Adult Services Coordinates programs and services for older Mississippians including home care nutrition programs caregiver support and the Mississippi SHIP program for free Medicare counseling. Website: mdhs.ms.gov/aging-adult-services Phone: 1-601-359-4929 Mississippi SHIP — free Medicare counseling: 1-800-948-3090
Mississippi Area Agencies on Aging Mississippi is served by 10 Area Agencies on Aging that coordinate local services for older adults and caregivers. Eldercare Locator: 1-800-677-1116 or eldercare.acl.gov
Mississippi Long Term Care Ombudsman Program Advocates for the rights of residents of nursing homes and assisted living facilities. Investigates complaints and helps resolve problems free of charge. Website: mdhs.ms.gov/aging-adult-services/long-term-care-ombudsman Phone: 1-601-359-4929
Mississippi Bar Lawyer Referral Service Connects Mississippians with attorneys including those who specialize in elder law and estate planning. Website: msbar.org Phone: 1-601-948-4471
Mississippi Center for Legal Services and North Mississippi Rural Legal Services Provides free civil legal services to low income Mississippians including seniors on issues related to Medicaid benefits housing and elder law. Mississippi Center for Legal Services: mscenterforlegalservices.org — 1-601-944-6910 North Mississippi Rural Legal Services: nmrls.com — 1-662-234-8731
Mississippi Veterans Resources
Mississippi State Veterans Affairs Board — MSVAB Provides services and benefits to Mississippi veterans and their families including free VA claims assistance and connections to Mississippi veterans resources. Website: vab.ms.gov Phone: 1-601-576-4850
Mississippi State Veterans Homes Mississippi operates veterans homes providing long term care to eligible veterans and their spouses. Facilities are located in Collins Jackson Kosciusko Oxford and Yazoo City. Website: vab.ms.gov/veterans-homes
Mississippi Senior Property Tax Benefits
Homestead Exemption Mississippi homeowners who occupy their home as their primary residence qualify for a homestead exemption that reduces the assessed value of the home for property tax purposes. The standard homestead exemption reduces the first $75,000 of assessed value.
Additional Homestead Exemption for Seniors Mississippi homeowners aged 65 and older or totally disabled who meet income requirements qualify for an additional homestead exemption that can significantly reduce or eliminate their property tax bill on their primary residence. Apply through your county assessor’s office.
Disabled Veteran Property Tax Exemption Mississippi veterans who are totally and permanently disabled due to a service-connected disability may qualify for a full property tax exemption on their primary residence. Apply through your county assessor’s office.
Finding Elder Law and Estate Planning Attorneys in Mississippi
The following resources can help you find a qualified elder law or estate planning attorney in Mississippi:
- National Academy of Elder Law Attorneys — NAELA — naela.org — searchable directory by location
- Mississippi Bar Lawyer Referral Service — msbar.org — 1-601-948-4471
- Mississippi Chapter of NAELA — Mississippi has an active NAELA chapter with members throughout the state
- Mississippi Center for Legal Services — mscenterforlegalservices.org — free legal assistance for income-qualifying seniors — 1-601-944-6910
The information on this page is for general informational purposes only and does not constitute legal or financial advice. Mississippi Medicaid rules and other figures change frequently. Always verify current information with the relevant agency or a licensed attorney. Laws vary and individual circumstances differ significantly.
Last updated: May 2026