Mississippi Administrative Code
Title 35 - Department of Revenue
Part 3 - Income and Franchise
Subpart 10 - Other Entities and Miscellaneous
Chapter 01 - Fiduciaries
Section 35-3-10-01-101 - Returns by Fiduciaries

All legal fiduciaries must file a fiduciary return unless the gross income does not exceed the allowable exemption, or unless there is a specific exception in the regulations. A fiduciary who is the guardian of a minor or incompetent, and where no legal trust or estate has been established, is an exception and is not required to file a return.