Mississippi Power of Attorney Laws: Durable, Medical, and Financial POA (2026)

Mississippi governs durable financial powers of attorney under the Uniform Durable Power of Attorney Act, Miss. Code sections 87-3-101 to 87-3-113. Mississippi has not adopted the 2006 Uniform Power of Attorney Act (UPOAA) used by more than 30 states, and its durable-POA framework traces to the older uniform act. A financial power of attorney must contain specific durability language to remain valid after the principal becomes incapacitated. Healthcare decision-making authority is entirely separate and governed by the Mississippi Uniform Health-Care Decisions Act, Miss. Code sections 41-41-201 to 41-41-229.

For the full 50-state overview, see our national Power of Attorney guide.

What a Power of Attorney Does in Mississippi

A power of attorney is a written legal document in which one person, the principal, authorizes another person, the agent (also called the attorney-in-fact), to act on the principal's behalf. The scope of authority can be broad, covering banking, real estate, investments, and general financial management, or it can be narrow, limited to a single transaction such as closing on a specific piece of property. Whatever authority a Mississippi POA grants, it ends at the principal's death, with one statutory carve-out. Under Miss. Code section 87-3-111(1), the death of a principal who executed a written power of attorney, durable or otherwise, does not revoke or terminate the agency as to an agent who, without actual knowledge of the death, acts in good faith under the power, and that action binds the principal's successors in interest. A POA is still not a substitute for a will, and once the death is known it has no effect on the administration of the estate.

Mississippi draws a firm line between financial authority and healthcare authority. Financial and property powers are governed by the Uniform Durable Power of Attorney Act at Miss. Code sections 87-3-101 to 87-3-113. Healthcare decision-making authority is governed by an entirely different statute, the Uniform Health-Care Decisions Act at Miss. Code sections 41-41-201 to 41-41-229. A financial POA does not give the agent any authority over medical decisions, and a healthcare directive does not authorize financial transactions. Many Mississippians sign both documents as part of their estate plan.

Durable Power of Attorney in Mississippi

By default, a power of attorney in Mississippi ends if the principal becomes mentally incapacitated. That outcome defeats the main planning purpose for most people. To create a durable POA that survives incapacity, the document must expressly state the principal's intent. Under Miss. Code section 87-3-105, a power of attorney is durable only if it contains words such as:

• "This power of attorney shall not be affected by subsequent disability or incapacity of the principal, or lapse of time," or
• "This power of attorney shall become effective upon the disability or incapacity of the principal," or
• Similar words showing the principal's intent that the authority conferred is exercisable notwithstanding subsequent disability or incapacity.

The first phrase creates a standard durable POA that is effective immediately upon signing and continues through incapacity. The second phrase creates a springing durable POA, which takes effect only when the principal becomes incapacitated. A springing POA may seem appealing because it limits the agent's authority to a period of genuine need, but it can create delays in practice when banks and other institutions demand proof that the triggering condition has been met. Estate planning attorneys in Mississippi generally recommend a durable POA effective immediately.

Once a durable POA is in place, Miss. Code section 87-3-107 ensures that all acts done by the agent during any period of disability or incapacity of the principal have the same legal effect as if the principal were fully competent. Unless the document states a time of termination, the power is exercisable notwithstanding the lapse of time since execution.

Mississippi has NOT adopted the 2006 Uniform Power of Attorney Act. Unlike states following the UPOAA, where a POA is durable by default, Mississippi requires the express durability language described above. Without it, the POA ends at incapacity, leaving the family with no alternative except a court-supervised guardianship or conservatorship.

How to Create a Valid Mississippi Power of Attorney

To create a valid Mississippi financial durable POA, the principal must have mental capacity at the time of signing and the document must be in writing and signed by the principal. The principal may direct another individual to sign in the principal's name if the principal is physically unable to do so, provided the signing occurs in the principal's conscious presence.

Mississippi's Uniform Durable Power of Attorney Act does not impose a statutory witness requirement for a general financial durable POA. The principal's signature is the core execution requirement. Notarization is not required by the financial POA statute for the document to be legally binding between the parties. Even so, an online generator can assemble a Mississippi power of attorney for the principal to review, sign, and take to a notary for the added protection banks expect. However, two important practical considerations make notarization strongly advisable.

First, a signature is presumed to be genuine if the principal acknowledges it before a notary public. This presumption makes it much easier for the agent to have the POA accepted by banks, brokerage firms, and other financial institutions. Second, acknowledgment matters for real property. Miss. Code section 87-3-1 is permissive on its face: letters of attorney intended to be used in Mississippi may be acknowledged or proved as conveyances of land are required to be, and only when so acknowledged or proved may they be recorded in like manner. Miss. Code section 87-3-3 then gives a conveyance executed by an attorney in fact and duly acknowledged or proved the same force and effect as one executed and acknowledged by the principal, and adds that where the conveyance is made under letters of attorney that were so acknowledged, proved and recorded, it passes the principal's interest even though it was not formally executed in the principal's name. Neither section states a flat requirement to record the POA, but that curative effect is why Mississippi title practice treats acknowledgment before a notary, and recording with the Chancery Clerk of the county where the property sits, as necessary in any deed or land-contract transaction the agent signs.

The document should also clearly:

• Identify the principal and the agent by full legal name.
• Contain the durability language required by Miss. Code section 87-3-105 if the intent is for the POA to survive incapacity.
• Specify the scope of authority being granted, either by describing it in detail or by incorporating specific powers.
• State the date of execution.

What a Mississippi Agent Can and Cannot Do

An agent under a Mississippi durable POA holds a position of trust and must act in the principal's interest within the boundaries of the authority granted in the document. The scope of financial powers is determined by what the document says. Common grants of authority include the power to:

• Open, close, and manage bank and savings accounts.
• Borrow money and secure loans on the principal's behalf.
• Buy, sell, and manage real and personal property.
• Collect income, rents, and debts owed to the principal.
• Invest and reinvest money or other assets.
• Prepare and file federal and state tax returns.
• Operate or manage a business owned by the principal.
• Hire attorneys, accountants, and other professionals as needed.

There are real limits. An agent can never make or change the principal's will. Absent express authority in the document, an agent should not amend or revoke the principal's trusts or change beneficiary designations on life insurance or retirement accounts. Using the principal's assets for the agent's own benefit without express authorization constitutes a breach of fiduciary duty and may expose the agent to civil or criminal liability.

Gifts are the exception, and this is where Mississippi departs from what most people assume. Under Miss. Code section 87-3-7(2), if a power of attorney either authorizes the agent to do, execute or perform any act that the principal might or could do, or evidences the principal's intent to give the agent full power to handle the principal's affairs or deal with the principal's property, the agent "shall have the power and authority to make gifts in any amount" of the principal's property to individuals or to organizations described in sections 170(c) and 2522(a) of the Internal Revenue Code, in accordance with the principal's personal history of making or joining in the making of lifetime gifts. Subsection (3) makes that rule declaratory of past and present Mississippi law and applies it to powers of attorney executed before, on or after March 16, 1999.

The practical consequence is the opposite of the default in many states: under a broadly worded Mississippi POA, gift authority is implied rather than withheld, and the boundary on it is the principal's own giving history rather than silence in the document. A principal who does not want the agent making gifts has to narrow or exclude that authority expressly. Before signing a broadly worded POA, ask a Mississippi estate planning lawyer for a free case evaluation on writing in the gift limits you actually want (attorney advertising).

A separate health care directive is required if the principal also wants someone to make medical decisions. The financial durable POA does not cover that.

Health Care Decisions and Medical POA in Mississippi

Mississippi's Uniform Health-Care Decisions Act, Miss. Code sections 41-41-201 to 41-41-229, is the exclusive framework for appointing a health care agent and expressing medical wishes in advance. It is a separate legal track from the financial durable POA, and the two documents serve different purposes.

Under the Act, a principal may sign an advance health care directive that does any or all of the following: designates an agent to make healthcare decisions if the principal becomes unable to do so; expresses treatment preferences, including end-of-life instructions; and authorizes or refuses specific types of medical intervention.

Execution requirements under Miss. Code section 41-41-205 differ from those for a financial POA. A valid health care directive in Mississippi must be signed by the principal and either:

• Witnessed by two qualified witnesses, OR
• Acknowledged before a notary public.

One execution method is sufficient; both are not required. If using witnesses, the law imposes disqualification rules. Neither witness may be the principal's designated health care agent. Neither witness may be a health care provider or an employee of a health care provider or facility treating the principal. At least one of the two witnesses must not be related to the principal by blood, marriage, or adoption and must not stand to inherit any portion of the principal's estate.

Once the directive is effective, the health care agent may make any health care decision the principal could have made, unless the document expressly limits that authority. This includes decisions about hospitalization, surgery, medication, and, if the directive expressly so provides, withholding or withdrawing life-sustaining treatment. Decisions must be made consistently with the principal's known wishes or, when those are not known, in the principal's best interest.

Under Miss. Code section 41-41-207, a decree of annulment, divorce, dissolution of marriage, or legal separation automatically revokes a previous designation of a spouse as health care agent, unless the decree or the power of attorney for health care states otherwise. This revocation happens when the decree is entered, not when the divorce or separation is merely filed; a spouse named as agent before the case was filed keeps that authority throughout the litigation until a final decree issues.

Revoking or Ending a Mississippi Power of Attorney

A principal who retains mental capacity may revoke a Mississippi power of attorney at any time. The Uniform Durable Power of Attorney Act does not prescribe a method for doing it, so the constraint is practical rather than statutory: the revocation has to reach the agent, and the date it did has to be provable later. Best practice is to provide the agent with a signed written revocation notice and to notify any financial institution, lender, or other third party that holds or relies on the original POA document. A new power of attorney does not automatically revoke an earlier one unless the new document expressly says that it does.

If the original POA was recorded with the Chancery Clerk of the county where real property is located, the revocation should be recorded there as well. Miss. Code section 87-3-17 provides for exactly that: a writing revoking letters of attorney may, when acknowledged or proved as conveyances of land are required to be, be recorded in the same office where the revoked letters were recorded, and it has effect from the time it is filed for record.

Until that notice lands, Mississippi law protects good-faith reliance. Under Miss. Code section 87-3-113, an affidavit by the agent stating that at the time of exercising the power the agent did not have actual knowledge of the power's termination by revocation, or of the principal's death, disability or incapacity, is conclusive proof of nonrevocation as to acts undertaken in good-faith reliance on it, and that affidavit is itself recordable when the transaction requires a recordable instrument. Any agent who continues to act after receiving actual notice of revocation acts without authority.

A Mississippi POA also ends when:

• The principal dies. No POA, durable or not, outlives the principal, subject to the good-faith carve-out above: Miss. Code section 87-3-111(1) protects an agent who acts without actual knowledge of the death, and Miss. Code section 87-3-15 gives parallel protection to a third party who deals with the agent in good faith and without notice of the death.
• The stated purpose of a limited POA is accomplished.
• The document states an expiration date and that date arrives.
• The agent dies, resigns, or becomes incapacitated and no successor agent is named.
• A court terminates the agent's authority or appoints a guardian or conservator with authority over the matter.

For a healthcare directive, revocation follows similar rules under Miss. Code section 41-41-207: the principal may revoke the directive at any time and in any manner. Treating health care providers must be notified.

Disclaimer: This page provides general legal information about Mississippi power of attorney laws and is not legal advice. Laws change, and individual circumstances vary. Consult a licensed Mississippi attorney for advice specific to your situation.

Statutes cited reflect their in-force version as of May 31, 2026.

More Mississippi Laws

• Mississippi Alimony Laws
• Mississippi Divorce Laws
• Mississippi Probate Laws

Frequently Asked Questions

Does Mississippi require witnesses or a notary for a financial power of attorney?

Mississippi's Uniform Durable Power of Attorney Act (Miss. Code sections 87-3-101 to 87-3-113) requires the principal's signature but does not impose a statutory witness requirement or mandatory notarization for a general financial durable POA. Notarization is not required for the POA to be binding between the parties. For real property the statutes are permissive rather than mandatory: Miss. Code section 87-3-1 says a letter of attorney may be acknowledged or proved as a land conveyance must be, and only then may it be recorded. Miss. Code section 87-3-3 ties the curative effect of a conveyance made under letters of attorney to those letters having been acknowledged, proved and recorded, which is why Mississippi title practice treats acknowledgment and recording as necessary even though neither section commands it outright. Notarization also improves acceptance by banks and financial institutions.

What language makes a Mississippi POA durable?

Under Miss. Code section 87-3-105, a financial POA is durable only if the document contains express language such as: 'This power of attorney shall not be affected by subsequent disability or incapacity of the principal, or lapse of time.' Without that language or similar words of durability, the POA ends at incapacity. Mississippi has not adopted the 2006 UPOAA, so a POA is NOT durable by default; the language must appear in the document.

Did Mississippi adopt the Uniform Power of Attorney Act?

No. Mississippi has not enacted the 2006 Uniform Power of Attorney Act used by more than 30 states. Mississippi follows its own Uniform Durable Power of Attorney Act at Miss. Code sections 87-3-101 to 87-3-113. A key practical difference is that under the UPOAA a POA is durable by default unless stated otherwise, while under Mississippi law the document must expressly state that it is durable.

Is a health care POA the same as a financial durable POA in Mississippi?

No. They are entirely separate documents governed by different statutes. A financial durable POA under Miss. Code sections 87-3-101 to 87-3-113 does not authorize healthcare decisions. The Mississippi Uniform Health-Care Decisions Act at Miss. Code sections 41-41-201 to 41-41-229 governs healthcare directives and the appointment of a health care agent. The healthcare directive also has different execution requirements, specifically requiring either two qualified witnesses or notarization.

How do I revoke a Mississippi power of attorney?

A principal with capacity can revoke a Mississippi POA at any time. The Uniform Durable Power of Attorney Act prescribes no particular method, so use a signed, dated written revocation delivered to the agent, which makes the date of actual notice provable. Until the agent has that knowledge, Miss. Code section 87-3-113 lets the agent's affidavit of nonrevocation stand as conclusive proof as to acts undertaken in good-faith reliance on the power. You should also notify any financial institutions or other third parties that hold a copy of the original POA. If the POA was recorded with a county Chancery Clerk because it involved real property, record the revocation in that same office under Miss. Code section 87-3-17. A new POA does not automatically cancel an old one unless it expressly states that it does.

Who cannot serve as a witness to a Mississippi healthcare directive?

Under Miss. Code section 41-41-205, the principal's designated health care agent may not serve as a witness. No health care provider or employee of a health care provider or facility that is treating the principal may serve as a witness. At least one of the two witnesses must not be related to the principal by blood, marriage, or adoption and must not be entitled to inherit any portion of the principal's estate.

Does a Mississippi power of attorney survive the principal's death?

No, but there is a statutory carve-out for good faith. Under Miss. Code section 87-3-111(1), the death of a principal who executed a written power of attorney, durable or otherwise, does not revoke or terminate the agency as to an agent who acts in good faith without actual knowledge of the death, and that action binds the principal's successors in interest. Miss. Code section 87-3-15 gives parallel protection to a third party who deals with the agent in good faith and without notice of the death. A durable POA survives incapacity but not probate: once the death is known, authority over the estate belongs to the executor or administrator named in the will or appointed by the court, not the POA agent.