Mississippi Individual Income Tax Instructions

Individual Income Tax Instructions
Form 80-100
Form 80-100-23-1-1-000 (Rev. 09/23)

RESIDENT, NON-RESIDENT
AND
PART-YEAR RESIDENT

2023

INCOME TAX INSTRUCTIONS

INDIVIDUAL INCOME TAX BUREAU
PO BOX 1033
JACKSON, MS 39215-1033
WWW.DOR.MS.GOV

TABLE OF CONTENTS
WHAT’S NEW!

3

LEGISLATIVE CHANGES
REMINDERS

3
4

FILING REQUIREMENTS

5

DO I HAVE TO FILE?
AM I A RESIDENT OR A NON-RESIDENT?
WHEN AND WHERE SHOULD I FILE?

5
5
5

LINE ITEM INSTRUCTIONS

6

FORMS 80-105 AND 80-205
TAXPAYER INFORMATION
FILING STATUS AND EXEMPTIONS
MISSISSIPPI ADJUSTED GROSS INCOME
DEDUCTIONS
TAX AND CREDITS
PAYMENTS
REFUND OR BALANCE DUE
INCOME
ADJUSTMENTS
NON-RESIDENTS AND PART-YEAR RESIDENTS
FORM 80-107
FORM 80-108
SCHEDULE A – ITEMIZED DEDUCTIONS
SCHEDULE B – INTEREST AND DIVIDEND INCOME
SCHEDULE N – OTHER INCOME/ LOSS & SUPPLEMENTAL INCOME

6
6
6
7
8
8
9
9
11
13
15
16
16
16
17
17

INCOME TAX CREDITS

18

GENERAL INFORMATION

21

ELECTRONIC FILING
TAXPAYER ACCESS POINT (TAP)
WHO MUST SIGN?
TAX PAYMENTS
INSTALLMENT AGREEMENT
DECLARATION OF ESTIMATED TAX
INTEREST AND PENALTY PROVISIONS
ROUND TO THE NEAREST DOLLAR
WHAT TAX RECORDS DO I NEED TO KEEP?
TAX RATES
AMENDED RETURN
DEATH OF A TAXPAYER

21
21
21
21
21
22
22
22
22
22
22
23

REFUND INFORMATION

23

CONTACT US

23

TELEPHONE ASSISTANCE
DISTRICT SERVICE OFFICES

23
23

FAQs

24

APPENDIX

26

COUNTY CODES
TAX CREDIT CODES
SCHEDULE OF TAX COMPUTATION

26
27
27

2

WHAT’S NEW!
House Bill 1671 – Effective January 1, 2023
This bill revises the requirements for a pregnancy resource center
or crisis pregnancy center to be considered an eligible
charitable organization for the Pregnancy Resource Charitable
Contribution credit. Also, the bill allows the Pregnancy
Resource Charitable Contribution credit to be used against
ad valorem taxes and increases the amount of tax credits
that may be allocated from $3,500,000 to $10,000,000. The
amount of credit that can be allocated to a single eligible
charitable organization was decreased from 50% to 25%.

LEGISLATIVE CHANGES
The following is a brief description of selected legislative
changes. A copy of all legislative bills is available at
www.legislature.ms.gov.
House Bill 531 (2022 Legislative Session)
Amended Miss. Code Ann. §27-7-5 to reduce the state income
tax on an individual’s taxable income beginning in tax year
2023 where no tax shall be levied on individuals with taxable
income up to and including $10,000 and tax years 2024-2026
where all individual taxable income in excess of $10,000 shall
be taxed at the following rates:
Tax Year 2024
Tax Year 2025
Tax Year 2026

The bill also increases the credit amount for voluntary cash
contributions to a qualifying charitable organization from
$400 to $1,200 for a single individual or head of household,
and from $800 to $2,400 for a married couple filing a joint
return for calendar year 2023 and each calendar year
thereafter. A credit will also be allowed against ad valorem taxes
and will be limited to an amount not to exceed 50% of the total ad
valorem tax liability. Any credit claimed but not used may be
carried forward for five (5) years.

Excess of $10,000 @ 4.7%
Excess of $10,000 @ 4.4%
Excess of $10,000 @ 4%

House Bill 261 - Effective July 1, 2023
This bill increases the maximum amount of the
qualified contribution for the endowment fund charitable
credit for any taxpayer per year from $200,000 to $500,000
and extended the credit through 2028.
The total
amount of credits authorized each year increased
from $500,000 to $1,000,000. Any credit claimed but not
used may be carried forward for five (5) years.

The bill also increases the credit amount for voluntary
cash contributions to a qualifying foster care charitable
organization from $500 to $1,500 for a single individual or head of
household, and from $1,000 to $3,000 for a married couple filing
a joint return for calendar year 2023 and each calendar year
thereafter.
A credit will also be allowed against ad valorem
taxes and will be limited to an amount not to exceed 50% of
the total ad valorem tax liability.
Any credit claimed but not
used may be carried forward for five (5) years.

House Bill 390 - Effective March 8, 2023
This bill revises the time a taxpayer may elect to claim a
historical rehabilitation rebate in lieu of claiming a tax credit
by allowing the election to be made at any time after the
certification of the rebate. If the taxpayer has utilized a tax
credit on an income tax return prior to making an election to
claim a rebate, then the available rebate will be reduced by
the amount of credit utilized.

This bill also authorizes an income tax credit, insurance premium
tax credit, and an ad valorem tax credit for business
enterprises engaged in commercial, industrial or professional
activities for voluntary cash contributions made to an eligible
transitional home organization. The credit is limited to 50% of
the tax liability and may be carried forward for five (5) years.
The aggregate amount of credit allocated during a calendar
year shall not exceed $10,000,000. An income tax credit and
ad valorem tax credit for individuals will also be allowed for
voluntary cash contributions to an eligible transitional home
organization. The aggregate amount of credit allocated during
a calendar year shall not exceed $1,000,000.

House Bill 1125 - Effective February 8, 2023
This bill, called the Regulate Experimental Adolescent
Procedures (REAP) Act, prohibits deductibles paid in
association with gender transition procedures for a person
under 18 years of age to be claimed on a state income tax
return.

The bill also authorizes an income tax credit, insurance
premium tax credit, and an ad valorem tax credit for business
enterprises engaged in commercial, industrial or professional
activities for voluntary
cash contributions made to an
eligible
charitable organization
that
contracts
with
physicians
and/or
nurse practitioners to provide health
care services to low-income residents of Mississippi.
The
credit is limited to 50% of the tax liability and may be carried
forward for five (5) years. The aggregate amount of credit
allocated during a calendar year shall not exceed $3,000,000. An
income tax credit and ad valorem tax credit for individuals will
also be allowed for voluntary cash contributions to an
eligible charitable organization that contracts with physicians
and/or nurse practitioners to provide health care services to
low-income residents of Mississippi. The credit is limited to
50% of the tax liability and may be carried forward for five (5)
years. The aggregate amount of credit allocated during a
calendar year shall not exceed $1,000,000.

House Bill 1668 - Effective January 1, 2023
This bill revises the method by which a partnership, S
corporation or other similar pass-through entity may elect to
become an "electing pass-through entity" for state income
tax purposes, and provides that any additional income tax
credits generated by the electing pass-through entity shall
be passed through to the owners on a pro rata basis and
that any excess credit may be carried forward as an
overpayment or refunded. Limitations applicable to credits
generated by the electing pass-through entity shall apply at
the owner, member, partner or shareholder level. This bill
applies to any income tax return with an original due date
on or after January 1, 2023.

3

Senate Bill 2858 - Effective July 1, 2023
This
bill
increases
the
aggregate
amount
of
that
may
be
allocated
to
investment tax credits
participating investors
of
Mississippi
Small
Business
Investment
Companies
under
the
Mississippi
Investment
Company
Act by
Small
Business
$45,000,000.

Each charitable organization and each taxpayer wanting to claim
any of the new credits above must apply to the Department of
Revenue for approval.
The bill also allows an income tax credit for individuals claiming a
federal income tax credit for certain dependent care expenses.
The credit is equal to 25% of the amount of the federal income tax
credit claimed on the taxpayer’s federal income tax return. The
tax credit is limited to the total income tax liability. In order to claim
the credit, the taxpayer must claim the federal credit on their
federal income tax return and must have a federal adjusted gross
income of not more than $50,000.

REMINDERS
Important tips to help expedite processing of your return:

House Bill 1723 - Effective July 1, 2023
This bill authorizes an income tax credit, insurance premium tax
credit, and ad valorem tax credit for business enterprises engaged
in commercial, industrial or professional activities for voluntary
cash contributions made to an eligible charitable organization that
is purchasing, warehousing and delivering food directly to food
pantries or soup kitchens in more than five (5) Mississippi counties
on a monthly basis. The credit is limited to 50% of the tax liability
and may be carried forward for five (5) years. The aggregate
amount of credit allocated during a calendar year shall not exceed
$1,000,000. Each charitable organization and each taxpayer
wanting to claim the credit must apply to the Department of
Revenue.

✓ Use black ink when preparing the return.
✓ Make sure your social security number is entered correctly on all
returns, schedules, and attachments.
✓ Sign and date your tax return (on a joint return, the husband and
wife signature is required).
✓ Attach a copy of the federal return behind the state return.
W-2s, 1099s, any additional schedules and attachments
should be stapled to the back of the return. Do not place a
staple in the barcode area of the form.
✓ Do not include W-2Gs with your tax return. Gaming
withholding cannot be claimed as a deduction on your tax
return.

House Bill 1733 - Effective January 1, 2023
This bill allows, for tax years beginning after December 31,
2022, a taxpayer to elect to take a full and immediate
or
experimental
deduction
for
specified
research
expenditures that are paid or incurred by the taxpayer
during the tax year in connection with the taxpayer's
trade or business as expenses that are not chargeable
to the capital account. Also, for tax years beginning
after December 31, 2022, expenditures for business
assets that are qualified property or qualified improvement
property shall be eligible for 100% bonus depreciation and
may be deducted as an expense during the tax year in
which the property is placed in service at the election
of the taxpayer.
A taxpayer may also elect to treat the
cost of any Section 179 property that was placed in service
during the taxable year as an expense which is not
chargeable to a capital account, and any cost so treated
shall be allowed as a deduction for that year. The total of
any depreciation method or combination of methods used
cannot exceed one hundred percent (100%) of the cost of the
subject property.

✓ Copies or reproductions of the official tax forms are not
acceptable.
Taxpayer Access Point (TAP) is easy to use, convenient and
free. With TAP, you have the option to Go Paperless. This
means that you pay your taxes on-line and receive certain
correspondence electronically.
TAP e-mail lets you know that you have new correspondence to
view on-line. You then logon to TAP to read the letter or message
and take appropriate action on your account. Only you, or
persons you authorize, can see your correspondence.
When making payments or updating profile information, you
should always log directly into TAP using your User ID and
password. TAP does not provide links containing your
transaction or personal information to any external web site.
Visit our website at www.dor.ms.gov to download forms by tax
year and tax type.

House Bill 1734 - Effective July 1, 2023
This bill provides a fifty percent (50%) income tax credit to any
employer that provides a child care stipend of at least $6,000 to
a licensed or registered entity providing dependent child care for
an employee's children during the employee's work hours. This
credit must be certified by the Department of Revenue.
Senate Bill 2696 - Effective July 1, 2023
This bill allows the adoption credit of $5,000 to apply to a
dependent child residing outside Mississippi, but legally adopted
by a taxpayer under the laws of Mississippi during calendar year
2023 and after. The amount of the adoption credit for a
dependent child residing in Mississippi and legally adopted by a
taxpayer under the laws of Mississippi during calendar year
2023 and after was increased from $5,000 to $10,000.

4

FILING REQUIREMENTS
WHEN AND WHERE SHOULD I FILE?

DO I HAVE TO FILE?

Calendar year returns must be filed no later than April 15th
annually. Fiscal year returns must be filed no later than the
15th day of the 4th month following the end of the fiscal year.

You should file a Mississippi Income Tax Return if any of the
following statements apply to you:
• You have Mississippi income tax withheld from your wages
(other than Mississippi gambling income).

Please write the fiscal year period and the words “Fiscal
Year Return” in bold letters on the front of the return.

• You are a non-resident or part-year resident with income
taxed by Mississippi (other than gambling income).

Need more time to file your return?
If you will receive a refund or will not owe any additional tax,
Mississippi will allow you the same time to file your return as
allowed by federal. However, if you owe additional taxes, you
must remit the tax due with Form 80-106, on or before the
due date of the return.

• Single resident taxpayers – you have gross income in
excess of $8,300 plus $1,500 for each dependent.
• Married resident taxpayers – you and your spouse have
gross income in excess of $16,600 plus $1,500 for each
dependent.

The authorized extension of time to file does not extend the
time for payment of tax of due. Interest and penalty will apply
on any underpayment of tax. See the “Interest and Penalty
Provisions” section of this booklet for more information.

• Minor resident taxpayers – you have gross income in excess
of the personal exemption plus the standard deduction
according to the filing status.

The return should be mailed to:

• Residents working outside of Mississippi – you must file
a Mississippi return and report the total gross income
regardless of the source.
• Residents working outside of the United States – you must
file a return and report the total gross income if you are a
Mississippi resident employed in a foreign country on a
temporary or transitory basis. If you qualify to exclude
foreign wages for federal purposes, enter the amount as a
deduction on schedule N and attach the Federal Form 2555.
• Deceased taxpayer – if you are a survivor or representative
of a deceased taxpayer, you must file a return for the
taxpayer who died during the tax year on or before the 2023
return is due. For more information on the filing requirements
of a deceased taxpayer, see the “Death of a Taxpayer”
section of this booklet.

AM I A RESIDENT OR A NON-RESIDENT?
An individual who maintains a home, apartment, or other place
of abode in Mississippi, or who exercises the rights of
citizenship in Mississippi by meeting the requirements as a
voter or who enjoys the benefits of homestead exemption, is a
legal resident of the State of Mississippi and remains a
resident although temporarily absent from the state for varying
intervals of time. An individual remains a legal resident of
Mississippi until citizenship rights are relinquished and a new
legal residence is established. Changes in driver’s license,
vehicle tags, voter registration, and property taxes show intent
to change legal residence.
What is my status if I moved into or out of
Mississippi in 2023?
You are considered a part-year resident and must file the NonResident/Part-Year Resident Return, Form 80-205. You will be
taxed only on income earned while a resident of Mississippi and
you will prorate your deductions and exemptions.

5

Returns Requesting a
Refund:

All Other Returns (With
Payments or No Tax Due):

Department of Revenue
P.O. Box 23058
Jackson, MS 39225-3058

Department of Revenue
P.O. Box 23050
Jackson, MS 39225-3050

LINE ITEM INSTRUCTIONS

(Spouse). The exemptions and deductions may be divided
in any manner you choose. If only one spouse has income,
this income may not be split between husband and wife.

FORMS 80-105 AND 80-205

3) Separate returns (two returns) are filed when each spouse
completes his/her own return. Each spouse reports his/her
own income and deductions on a separate return. BOTH
spouses must file returns even though one spouse may have
little or no income. If one spouse elects to itemize
deductions, both must itemize. Each spouse is entitled to
only one-half of the total exemption authorized. Each spouse
must list the other spouse on his/her return.

The below instructions serve as a general guide for filing your
2023 Mississippi Resident Individual Income Tax Return
(Form 80-105) or your 2023 Mississippi Non-Resident or
Part- Year Resident Individual Income Tax Return (Form
80-205).
Line item instructions are generally the same for both
Resident and Non-Resident returns; however, the line
numbers differ in some cases and are noted where
applicable. Specific instructions for the Non-Resident or
Part-Year Resident returns are in the “Non-Resident and
Part-Year Resident” section of this booklet.

•

Married - Filing Joint or Combined Return – The standard
deduction ($4,600) and the authorized exemption ($12,000)
may be divided between the spouses in any manner they
choose when filing a combined return.

TAXPAYER INFORMATION

•

Married - Filing Separate (Two Returns) – each individual
must claim the authorized exemption ($6,000) and may
either claim the standard deduction ($2,300) or their
itemized deductions from Schedule A. Any unused portion
of the standard deduction ($2,300) or the exemption
($6,000) by one spouse on his/her separate return may not
be used by the other spouse on his/her separate return.

Standard Deductions & Exemptions for Married Persons

Please make sure that you write in your name, address, and
SSN. If you are married and filing a joint, combined, or
separate return, write in the social security number for both
you and your spouse. If a spouse died in the tax year, enter
the surviving spouse as the first taxpayer. Enter the code
corresponding to your resident county on page 1 of the return
(see “Appendix” for a list of the codes).

Line 1: Married – Combined or Joint Return
Enter $12,000 on line 11

FILING STATUS AND EXEMPTIONS

A married individual is a person who was legally
married on the last day of the tax year. The filing status
exemption for married individuals is a joint exemption
and in the case of a husband and wife filing a joint or
combined return (one return), the exemption may be
claimed by either or divided between them in any
manner they choose to the extent that the total amount
of exemption claimed by husband and wife does not
exceed the total exemption authorized ($12,000).
Mississippi law does not recognize common law
marriages.

Mark an ‘X’ in the box applicable to your filing status on the
last day of the tax year. After checking your filing status, enter
the corresponding exemption dollar amount on page 1, line 11
(the dollar amount is shown next to the filing status you
selected). The exemption and standard deduction for each
filing status for 2023 are listed in the table below.
Exemption

Married – Filing Joint or
Combined Return

Standard
Deduction

$12,000

$4,600

Married – Spouse Died 2023

$12,000

$4,600

Married – Filing Separate
Returns

$6,000

$2,300

Head of Family

$8,000*

$3,400

Single

$6,000

$2,300

Filing Status

Line 2: Married – Spouse Died in 2023
Enter $12,000 on line 11
Use this filing status if your spouse died in 2023
and you did not remarry in 2023. Report your
spouse’s income before death and your income for all
of 2023.
Note: The surviving spouse should be listed as the
primary taxpayer on the return.

*Note: The additional $1,500 will be allowed in the calculation
of the dependent exemption amount entered on line 10.

Line 3: Married – Filing Separate Returns

Filing Status for Married Persons

Enter $12,000 on line 11

Married persons may file tax returns in any of these three
methods: 1) joint, 2) combined or 3) separate. Choose the
method which results in the least amount of tax.

Mississippi law provides that married individuals filing
separate returns (two returns) shall divide equally
between the two spouses the total exemptions
authorized. If the box on line 3 is checked, the only
deduction you may claim for exemptions is one-half of
the amount indicated on line 12. Checking the box
“Married – Filing Separate Returns” implies that both
husband and wife will file separate returns regardless
of the amount or source of income of each. Any unused
portion of the exemptions on one return may not be
claimed on the other. If you elect to file separate

1) A joint return is usually completed when only one spouse
has income. Place all income, deductions, exemptions,
etc. in Column A (Taxpayer).
2) A combined return is completed when both spouses have
income. Place one spouse's income in Column A
(Taxpayer) and the other spouse's income in Column B

6

Line 6: Dependents

returns, enter the spouse's name and spouse's
SSN in the heading of the return.

Enter the dependent’s name, the dependent’s
relationship to you, and the dependent’s Social Security
Number. A dependent is a relative or other person who
qualifies for federal income tax purposes as a
dependent of the taxpayer. A dependency exemption
is not authorized for yourself or your spouse.

If this computation produces an inequity, it is
suggested that married individuals check the box
on line 1 and file one combined return so that the filing
status and additional exemptions may be divided
between the spouses in any manner they choose.
If you elect to file jointly, enter the spouse’s
name and spouse’s SSN in the heading of the
return.

An additional exemption may be taken by the taxpayer
for each authorized dependent claimed. You must enter
the SSN and relationship for each dependent claimed
on your tax return.

Line 4: Head of Family

Line 7: Number of Dependents Claimed

Enter $8,000 on line 11

Enter the number of dependents claimed on line 6.
Additional dependents are listed on Form 80-491.

A Head of Family individual is a taxpayer who is
single and who maintains a household which
constitutes the principal place of abode for himself
or herself AND one or more dependents. A
married individual must live apart from his/her
spouse for the entire year to qualify for Head of
Family filing status. If the dependent does not live
in the same home with the taxpayer, such taxpayer
does not qualify as head of family even though the
taxpayer may contribute to the support and
maintenance of a separate household for the
dependent.

Line 8: Age and Blindness
If the taxpayer or spouse is age 65 or over, or blind, an
additional exemption may be claimed. Mark an “X” in the
applicable box (es) on line 8 and enter on line 9 the
number of boxes checked. For tax purposes, a person
is 65 years of age on the day before his 65th birthday.
No additional exemption for age or blindness may be
claimed for dependents.
Line 9: Total Number of Dependents Claimed and Total
Number of Age and/or Blindness Exemption(s)

You must have a dependent of yours living in the
home with you for the entire year to file as head of
family. By checking line 4 of the tax return to file as
head of family, you are allowed $8,000 on line 11
and $1,500 for the required dependent listed on line
6 which totals $9,500 for your head of family status
exemption. If you have additional dependents, list
them on the additional lines available on line 6.

Enter the total number of dependents claimed on line 7
and/or age and blindness exemptions claimed on line 8.
Line 10: Total Additional Exemption(s) Amount
Multiply line 9 by $1,500 and enter the result on line 10.

Line 5: Single

Line 11: Filing Status Exemption

Enter $6,000 on line 11

Enter the dollar amount corresponding to the Filing
Status you selected from lines 1 through 5.

A single taxpayer status is allowed for a person who
is not married or who is married but legally
separated from his/her spouse on the last day of the
tax year.

Line 12: Total Filing Status/Additional Exemption Amounts
Add the amounts from line 10 and line 11 and enter the
result on line 12.

Additional Exemptions
An additional exemption may be claimed for a taxpayer
and/or spouse ONLY if blind or age 65 or over. The status on
the last day of the tax year will determine the additional
exemptions authorized except in the case of death of a
spouse or dependent. See the following chart for a list of
additional exemptions.

MISSISSIPPI ADJUSTED GROSS INCOME
Married individuals with separate incomes electing to file a
combined return (both spouses having earned incomes) should
separate their incomes beginning with line 13 (line 16, NonResident Return) throughout the return in order to take
advantage of the lowest tax rates.

Additional Exemptions
• Each dependent, other than yourself or spouse … $1,500

Line 13: Mississippi Adjusted Gross Income (Line 16, NonResident Return)

• Age 65 or over, taxpayer or spouse only .................$1,500

Enter the amount of Mississippi Adjusted Gross
Income from page 2, line 66.

• Blind, taxpayer or spouse only .................................. $1,500

Non-Resident Return: Enter amount from line 67 or
68, as appropriate.

7

DEDUCTIONS

TAX AND CREDITS

You may choose to either itemize individual non-business
deductions or claim the standard deduction for your filing
status, whichever provides the greater tax benefit. In the case
of married individuals filing separate returns, if one spouse
itemizes then the other spouse must also itemize. You cannot
take the standard deduction if your spouse takes
itemized deductions.

Line 16: Mississippi Taxable Income (Line 19, NonResident Return)
Subtract lines 14 and 15 from line 13 and enter the
result on line 16. (Subtract lines 17 and 18 from line
16 on the Non-Resident Return). The amount of
income tax due is calculated based on this
amount. Use the Schedule of Tax Computation, on
page 27 to compute the amount of income tax due.

• State income taxes, or any other taxes allowed for federal
purposes in lieu of state income tax, including taxes withheld
on Mississippi gaming winnings, are not deductible on your
itemized deductions schedule. See the instructions for
Schedule A, Itemized Deductions, on page 16.

Line 17: Total Income Tax Due (Line 20, Non-Resident
Return)
Using the taxable income amount(s) from line 16 (line
19, Non-Resident Return); the Schedule of Tax
Computation, on page 27 should be completed to
determine the total Mississippi income tax liability.

• Losses incurred at Mississippi gaming establishments are
not deductible on your Mississippi itemized deduction
schedule.
• Married individuals having separate income and filing a
combined return may divide their itemized deductions in
any amount between them.

If Married Filing Joint or Combined, or Married –
Spouse Died in Tax Year filing status is selected, and
the amounts in both Column A and Column B are
positive amounts, use Column A (Taxpayer) and
Column B (Spouse) of the Tax Computation Schedule
to compute the tax liability on line 5 of the Schedule.

Line 14: Standard or Itemized Deductions (Line 17, NonResident Return)
Itemized Deductions

If Married Filing Joint or Combined, or Married - Spouse
Died in Tax Year filing status is elected and the taxable
income on line 16 (line 19, Non-Resident Return) of
either Column A or B is a positive amount, and the
taxable income on line 16 (line 19, Non-Resident
Return) of the other column is a negative amount, the
positive and negative amounts should be combined.

State income taxes or any other taxes allowed for
federal purposes in lieu of state income tax are not
deductible on your itemized deductions schedule.
This also includes the non-refundable income tax
withheld on gaming winnings. See instructions for
Schedule A (Itemized Deductions). Married
individuals having separate income and filing a
combined return may divide their itemized
deductions in any manner they choose for Column
A and Column B. Mississippi gaming losses are
not deductible as Mississippi itemized deductions.

If a net positive amount results, the tax liability should
be computed on the net amount using Column A of
the Tax Computation Schedule. If combining the
positive and negative amounts reflected in Column A
and Column B results in a negative amount, there will
be no income tax liability.

Standard Deduction

If the amounts shown on line 16 (line 19, Non-Resident
Return), Columns A and B are both negative, there will
be no income tax liability.

In lieu of an allowance for itemized personal

deductions, you may claim an allowance for the
standard deduction. Refer to the table on page 6
for the amounts of standard deduction allowances.
Married individuals having separate incomes and
filing a combined return (one return) may divide the
authorized standard deduction ($4,600) between
the spouses in any manner they choose for Column
A and Column B. Married individuals filing separate
returns (two returns) and electing to claim the
standard deduction must EACH claim the amount
specified. Any unused portion of the standard
deduction by one spouse on his/her separate
return may not be used by the other spouse on
his/her separate return.

The tax liability for taxpayers using any other filing
status should be computed using Column A (Taxpayer)
of the Tax Computation Schedule. Enter the amount
from line 4 of the Tax Computation Schedule on line 17
(line 20, Non-Resident Return), page 1.
Line 18: Credit for Income Tax Paid to Another State (not
applicable on the Non-Resident Return)
If you are a resident of Mississippi who earns income
in another state and are required to pay an income tax
to that other state, you are allowed to take a credit
against your Mississippi income tax due in the same
year for the total income tax due to the other state
(subject to certain limitations).

Enter the amount of your itemized or standard
deduction on page 1, line 14. If itemized, Form
80-108 must be attached.

In order to be allowed this credit, you MUST file an
income tax return with the other state and attach a
copy of this return to your Mississippi return. The
withholding amounts shown on your W-2 forms are
NOT the same as actual tax paid to the other state.

Line 15: Amount of Exemption (Line 18, NonResident Return)
Enter the amount from line 12. If Married-Filing
Separate, divide this amount by 2.

Form 80-160 and a copy of the other state return(s)

8

must be attached. Copies of withholding
statements are not sufficient to establish
the credit.

PAYMENTS
Line 24: Mississippi Income Tax Withheld (Line 26, NonResident Return)

Miss. Code Ann. §27-7-77 provides for three (3)
limitations, which are:

Add the amounts shown as "MS Income
Tax" withheld on your Form W-2 and Federal
Forms 1099 and/or 1099-R. Enter the total
amount withheld on line 24 (Line 26, NonResident Return). In order to receive credit for
withholding taxes paid, you must complete
Form
80-107,
Income/Withholding
Tax
Schedule.

1) The credit may not exceed the amount of
income tax due to the State of Mississippi
indicated on line 17;
2) The credit may not exceed the amount of
income tax actually paid to the other state
(any income tax credits allowed by another
state will not be treated as taxes actually paid);
and

Include legible copies of your Form W-2 with your
return. Copies of your Form W-2 are available only
from your employer. Also attach any other forms
(1099s, etc.) that have Mississippi withholding to
the back of the return. The withholding credit may
be disallowed if W-2s are not attached to the
return. These items should be listed on Form
80-107, Income/Withholding Tax Schedule,
which also must be filed with to your return.
Do not include W-2Gs with your tax return.
Gaming withholding cannot be claimed as a
deduction on your tax return.

3) The credit may not exceed an amount
computed by applying the highest applicable
Mississippi rates to the net taxable income
reported to the other state. Highest rates are
meant to mean the highest rates at which the
net taxable income reported to the other state
is taxable by the State of Mississippi.
Line 19: Other Credit(s) (Line 21, Non-Resident
Return)
All other allowable credits should be combined
and the total entered on this line. For each type of
credit taken, enter the applicable two-digit code on
Form 80-401.

Line 25: Estimated 2023 Tax Payments, Extension
and/or Amount Paid on Original Return (Line
27, Non- Resident Return)
Enter the total estimated tax payments you made
before filing your 2023 Mississippi tax return plus
any amount credited from your 2022 tax return.
Any amount paid with a request for extension of
time to file should also be included in this amount.

Line 21: Consumer Use Tax (Line 23, NonResident Return)
If during 2023 you made out-of-state purchases
of goods or services that you used, stored,
or consumed in Mississippi and did not pay
sales taxes to any state, you are required
to pay Mississippi Consumer Use Tax at a rate
of 7% of the purchase price.

Line 26: Credit for Tax Paid on an Electing PassThrough Entity Tax Return (Line 28, NonResident Return)
Enter on line 26 (line 28, Non-Resident Return)
the amount of taxes paid on your behalf by
electing pass-through entities, from Form 80-161,
The
Mississippi
K-1s
you
line 3D.
pass-through
received
from
electing
entities must be attached to the return.

An example of such purchases includes books,
clothing, computers, electronics, furniture,
household items and downloads of digital
products such as music, movies, e-books, and
software.
Line 22: Catastrophe Savings Tax (Line 24,
Non- Resident Return)

Line 27: Refund Received and/or Amount Carried
Forward From Original Return (Line 29,
Non- Resident Return)

If during 2023 you received a non-qualified
distribution from a catastrophe savings account,
the amount of the non-qualified distribution
should be reported as income on the Schedule N
on Form 80-108.

Enter the amount of refund received and/or carried
forward from the original return. This line only
applies to amended returns.

REFUND OR BALANCE DUE

Withdrawals from a Catastrophe Savings Account
are taxed an additional 2.5% under Miss.
Code Ann. §27-7-5 unless: (1) the taxpayer no
longer owns a legal residence in Mississippi that
qualifies for homestead exemption, or (2) the
distribution is made on or after the date on which
the taxpayer attains the age of seventy (70) years
old. Enter the additional tax on line 22 (line 24,
Non-Resident Return).

Line 29: Overpayment (Line 31, Non-Resident Return)
(If no overpayment is due on line 29 (Line 31,
Non-Resident Return), skip to line 35 (Line 36,
Non-Resident Return))
If line 28 (line 30, Non-Resident Return) is larger
than line 23 (line 25, Non-Resident Return),
subtract line 23 (line 25, Non-Resident Return)
from line 28 (line 30, Non-Resident Return) and
enter the overpayment of tax on line 29 (line 31,
Non- Resident Return).

9

Line 30: Interest on Underestimated Tax and FirstTime Home Buyer Penalty (Line 32, NonResident Return) (from Form 80-320, Line
19)

Contributions to Mississippi Commission
for Volunteer Service Fund
These refund donations may be expended by the
Mississippi Commission for Volunteer Services to
advance community service and volunteer work
among Mississippians.

An individual taxpayer is subject to making
estimated tax payments if such taxpayer does
not have at least 80% of his/her tax liability
withheld through wages subject to withholding
and such liability exceeds $200.

Contributions to the Mississippi Wildlife
Heritage Fund

Any amount withdrawn from a first-time home
buyer account that went to pay unqualified
expenses should be assessed a 10% penalty of
the amount of such costs.

These refund donations are used to study, protect, and
manage non-game wildlife, endangered species, and
special natural areas.
Tax refund contributions are used to: (1) fund more
than one hundred research projects which produced
valuable information on rare plant and animal species;
(2) reintroduce bald eagles to our state's barrier
islands; (3) record and publish the songs and sounds
of Mississippi's birds and frogs; and (4) help
rehabilitate injured birds of prey.

Farmers or Fishermen Exception
You will not be charged interest for underpayment
of tax if your gross income from farming or fishing
is at least two-thirds of total gross income and (a)
80% of estimated tax is paid by the 15th day of the
first month after the close of the income year or (b)
the income tax return is filed by the first day of the
third month following the close of the income year
and tax shown due is paid.

If you are not due a refund but wish to contribute,
make a check or money order payable to the Wildlife
Heritage Fund and mail it to the Mississippi
Department of Wildlife, Fisheries and Parks, P.O.
Box 451, Jackson, MS 39205-0451.

Line 31: Adjusted Overpayment (Line 33, NonResident Return)

Contributions to the Mississippi
Educational Trust Fund

Subtract line 30 (line 32, Non-Resident Return)
from line 29 (line 31, Non-Resident Return) and
enter the adjusted overpayment of tax on line 31
(line 33, Non- Resident Return).

The principal of the trust fund shall remain inviolate
and shall be invested as provided by general law.
Interest and income derived from investment of the
principal of the trust fund may be appropriated by a
majority vote of the elected membership of each
house of the legislature and expended exclusively for
the education of the elementary and secondary
school students and/or vocational and technical
training in this state.

Line 32: Credit to Estimated Tax (Line 34, NonResident Return)
Enter on line 32 (line 34, Non-Resident Return) the
amount of your overpayment you are crediting to
your 2024 estimated tax account. This amount
will not be mailed to you.

Contributions to Mississippi Wildlife Fisheries
and Parks Foundation

Line 33: Voluntary Contribution Check-Offs
(not applicable on the Non-Resident
Return)

These refund donations are used to build, upgrade,
and/or improve our fisheries and parks managed by
the Mississippi Wildlife Fisheries and Parks
Commission.

You may contribute all or part of your 2023 income
tax refund to one or more of the six (6) funds
approved by the Legislature. Contributions to a fund
must be at least $1.00. In order to contribute to one
of the funds, you must complete and attach Form
80-108, Part III. The total from Form 80- 108, Part
III should be entered here.

If you are not due a refund but wish to contribute,
make a check or money order payable to Mississippi
Wildlife Fisheries and Parks Foundation and mail it
to the Mississippi Department of Wildlife, Fisheries
and Parks, P.O. Box 14194, Jackson, MS 39236.

Your contribution may be claimed as a tax
deductible charitable contribution on your state and
federal income tax returns. Once your return is
filed, your contribution is final and cannot be
refunded.

Contributions to Mississippi Burn Care Fund
Donations to the Fund will be forwarded to the Burn
Center for use in its operations.

Contributions to the Military Family Relief Fund

Line 34: Overpayment Refund (Line 35, Non- Resident
Return)

This fund provides grants to families that
experience a financial hardship as a result of a
family member who is a Mississippi resident and
who is a member of the Mississippi National
Guard or the Reserves of the Armed Forces of the
United States that was called to active duty as a
result of the September 11, 2001 terrorist attacks.

Subtract lines 32 and 33 from line 31 (Non- Resident
Return, subtract line 34 from line 33). Subject to
correction of error, this is the amount of your refund.
The refund will be mailed to the address on your
return. No refund will be made for amounts less than
$1.00.

10

Paper Returns Only: If you would like to have
your refund directly deposited, please check the
“Direct Deposit Request” box below this line and
complete page 3 of Form 80-105 or Form 80-205.

any of the Department of Revenue District Service
Offices or through Taxpayer Access Point (TAP) on
our website. Balances due of less than $1.00 do not
need to be paid.

If the Department of Revenue is notified of a debt
in an amount of $50.00 or more by a county or
municipality or if the Department is notified of an
amount is excess of $25.00 by the State
Department of Human Services, an Educational
Board, Educational Institution, Educational Loan
Agency, State Department of Medicaid or
Mississippi Department of Employment Security,
a portion or all of your refund may be offset in
payment of that debt.

INCOME
Line 38: Wages, Salaries, Tips, Etc. (Line 38, NonResident Return)
Show the total of all wages, salaries, fees,
compensation, commissions, tips, bonuses, and
other amounts your employers paid you before they
deducted taxes, insurance, etc. Include in this total:
• The amount shown on your Wage and Tax
Statement (Form W-2) in the box "State wages,
tips, etc." (Enter on Form 80-107).

Line 35: Balance Due (Line 36, Non-Resident Return)
If line 23 is more than line 28, subtract line 28
from line 23 and enter the balance due on this
line. (Non- Resident Return, if the total
payments on line 30 are less than the total tax
due on line 25, subtract line 30 from line 25 and
enter the balance due on line 36).

• All other wages, salaries, tips, etc. in which you do
not have a Wage and Tax Statement. (Enter on
Form 80-108, Part V, Schedule N).
• Tips you did not report to your employer.
• Fair market value of meals and living quarters
if given by your employer as a matter of your
choice and not for your employer’s
convenience.

Line 36: Interest and Penalty (Line 37, NonResident Return)
• Late Payment Interest and Penalty: Enter
the amount from Form 80-320, line 19. An
extension of time only extends the time for filing
a return, not payment of the tax. If the income
tax is not paid by the original due date of the
return, then interest is due at the rate of 1/2%
per month.

• Strike and lockout benefits paid by a union
from union dues, including both cash and the
fair market value of goods received, unless
the facts clearly show that such benefits were
intended as a gift.
Include all W-2s with your return. Also, you must
complete the Income/Withholding Tax Schedule (Form
80-107) and submit it with your return.

The penalty imposed for failure to pay the tax
when due is 1/2% per month not to exceed 25%
in the aggregate. The penalty is based on the
balance due amount. Interest and penalty for
late payment is not charged on interest and
penalty on underestimated income tax
payments.

Differences may exist between the amount of state taxable
income entered on this form (line 38 through line 48) and the
amount of federal taxable income entered on Form 1040,
1040A, etc. In such cases, a reconciliation must be provided.
This can be accomplished in one of two ways.

• Late Filing Penalty: The penalty imposed for
failure to file a return is 5% per month not to
exceed 25% in the aggregate. The failure to file
penalty is based on the amount of net tax due
from Form 80-105, line 35 (Resident) or Form
80-205, line 36 (Non-Resident/Part-Year
Resident). Such failure to file penalty shall not be
less than $100 and will be applied to all returns
filed after the due date as well as any
extensions.

The first method is to enter the amount per the federal return
for the corresponding line item (e.g., line 39 - Schedule C
income) on the Mississippi return. A separate adjustment must
then be recorded on the Schedule N identifying the
difference(s) between federal and state reportable
income.
The alternative method is to enter the amount of Mississippi
reportable income on the appropriate line and attach a
separate schedule reconciling the federal amount, the item(s)
of difference, and the state amount reported on page 2 of
Form 80-105.

Line 37: Total Due (Line 38, Non-Resident Return)

Non-Resident Return: On Form 80-205, married individuals
with separate incomes electing to file a combined return (both
spouses having earned incomes) should combine their
incomes beginning with line 39 and forward throughout the
schedule to determine Total Income from All Sources and
Income(s) Earned in Mississippi Only.

Add line 35 (line 36, Non-Resident Return) and
line 36 (line 37, Non-Resident Return) and enter
the amount on this line. This is the amount you
owe. You must pay the FULL AMOUNT of your
income tax due when you file your return (or
before the due date of April 15th).
Payments can be made by check or money order
payable to the Department of Revenue. Do not
send cash by mail. Be sure to enclose the
Payment Voucher, Form 80-106, with your
payment. Payments can be made in person at

Line 39: Business Income or Loss (Line 40, NonResident Return)
Enter your profit or loss if you owned a business or
practiced a profession. If you had more than one

11

business or if you and your spouse had separate
businesses, complete a Schedule C for each
business. If the Mississippi net profit or loss
amount varies from the Federal Schedule C net
profit or loss, then provide a reconciliation. If you
enter the federal amount on this line, but there is
a difference between Mississippi and federal
amounts, enter the adjustment on Form 80-108,
Schedule N. The Federal Schedule C must be
attached to your return.

Line 43: Interest Income (Line 44, Non-Resident
Return)
Complete Form 80-108, page 1, Schedule B, lines 1
through 3. Enter interest received or credited to your
account during the tax year on bank deposits, notes,
mortgages, and corporation bonds. Interest on bonds
is considered income when received or credited.
Interest income from obligations of the U.S.
Government, the State of Mississippi and subdivisions
thereof is exempt. Interest on obligations of other
countries, states, cities, or political subdivisions
outside of Mississippi is taxable.

If some of your expenses are part business and
part personal, you can only deduct the business
part as a business expense.
Line 40: Capital Gain or Loss (Line 41, NonResident Return)

Line 44: Dividend Income (Line 45, Non-Resident Return)
Complete Form 80-108, page 1, Schedule B, lines
4 through 6. Report the amount of all dividends
received during the tax year. Dividends include
distributions of money as well as property.

Enter the amount of capital gain or loss.
Mississippi generally follows IRS rules concerning
computation of capital gains and losses. Capital
loss deductions are subject to the same
limitations as federal. However, Mississippi does
not have different tax rates for capital gains. All
income is taxed at the same rate. Gains from the
sales of ownership interests must first be reduced
by the amount of any losses determined from
sales or transactions described in Miss. Code
Ann. Section 27-7-9(f)(10). If the amount reported
on this line is different than the amount reported
for federal purposes, a reconciliation should be
attached. If you enter the federal amount on this
line, but there is a difference between Mississippi
and federal amounts, enter the adjustment on
Form 80-108, Schedule N. If applicable, the
Federal Schedule D must be attached to your
return.

Line 45: Alimony Received (Line 46, Non-Resident
Return)
Enter the amount received as alimony and separate
maintenance payments. The recipient of alimony
must include the amount received in gross income.
For Alimony Paid, see the instructions for line 53 (line
54, Non-Resident Return).
Note: Per the Tax Cut and Jobs Act, alimony and
separate maintenance payments received are no
longer included in taxable income for any divorce or
separation agreements executed or modified after
December 31, 2018.
Line 46: Total Pensions and Annuities (Line 47,
Non- Resident Return)

Line 41: Rental Real Estates, Royalties, Partnerships, S
Corporations, Trusts, Etc. (Line 42, NonResident Return)

Enter the total amount of taxable pensions and
annuities received on this line. Pensions and
annuities that are taxable as early or excess
distributions under the Federal Internal Revenue
Code (see Federal Form 5329) do not qualify for
exemption from Mississippi income tax. Such
income should be reported on this line as taxable
income. Separation pay is not retirement income and
does not qualify for exemption. Deferred
compensation plan distributions received prior to
attainment of retirement age and/or service
requirements are taxable for Mississippi purposes
and should be reported on this line. Do not report
Social Security benefits, annuity benefits received
under the Federal Railroad Retirement Act, or
retirement income on this line. Social Security
benefits, Railroad Retirement benefits, and
retirement income from federal, state, and private
retirement systems are exempt in total.

Enter the income or loss from activities reported
on Federal Schedule E on this line. If the amount
reported is different than the amount reported for
federal purposes then attach a reconciliation. If
you enter the federal amount on this line, but there
is a difference between Mississippi and federal
amounts, enter the adjustment on Form 80-108,
Schedule N. The Federal Schedule E must be
attached to your return.
Line 42: Farm Income or Loss (Line 43, NonResident Return)
Enter the net farm income or loss on this line. If
you are a farmer or rent your farm on shares,
attach Federal Schedule F to your tax return.
If the amount reported is different than the amount
reported for federal purposes then attach a
reconciliation. If you enter the federal amount on
this line but there is a difference between
Mississippi and federal amounts, enter the
adjustment on Form 80- 108, Schedule N.

Line 47: Unemployment Compensation (Line 48,
Non- Resident Return)
Enter from Form(s) 1099-G the amount
of unemployment compensation received in
2023. Unemployment
compensation
is
taxable for Mississippi income tax purposes.
Complete Form 80- 107.

Farm losses claimed by persons who do not devote
full time to farming will not be allowed unless such
person can clearly establish the fact that he is in
the business of farming for gain or profit.

12

Line 48: Other Income or Loss (Line 49, NonResident Return)

and Qualified Plans (Line 52, Non-Resident
Return)

Enter the amount from Form 80-108, Part V, Line
10 (Schedule N).

You may deduct contributions to Self-Employed
Retirement Plans to the extent that such
contributions are deductible for federal income tax
purposes. If the contributions or any parts thereof
are not deductible for federal income tax purposes,
they are not deductible for Mississippi income tax
purposes.

Line 49: Total Income or Loss (Total Income or
Loss on Non-Resident Return, line 50)
Add lines 38 through 48. Enter the total on this line.

Non-Resident Return: See note above concerning
proration.

Non-Resident Return: Add lines 39 through 49
of both columns "Total Income From All Sources"
and “Mississippi Income ONLY". Enter the totals
on this line.

Line 52: Interest Penalty on Early Withdrawal of
Savings (Line 53, Non-Resident Return)
Federal Form 1099-INT given to you by your bank or
savings and loan association will show the amount
of any interest penalty you were charged because
you withdrew funds from your time savings deposit
before its maturity. The amount of such penalty is
deductible.

ADJUSTMENTS
Non-Resident Return: On Form 80-205, married
individuals with separate incomes electing to file a
combined return (both spouses having earned income)
must combine their adjustments beginning with line 51 and
continue throughout the schedule to determine “Total
Income from All Sources” and “Incomes Earned in
Mississippi Only”.

Line 53: Alimony and Separate Maintenance Paid (Line
54, Non-Resident Return)
Alimony payments you made are deductible to the
extent allowable for federal income tax purposes.
Include the name, social security number, state of
residency of the individual to whom the alimony
was paid and date of divorce. If you paid more
than one individual alimony payments, attach a
supplemental schedule and enter the total on this
line.

If the adjustment to income is not listed in lines 51 through
65, then the adjustment must be reported on Form 80-108,
Schedule N. An adjustment in this section requires
attachment of a schedule or other detailed explanation.
You must give a description of the adjustment and enter
the figure as a negative amount on Schedule N. Our
system will not read amounts from attached statements.
Prorate: On Form 80-205, non-resident or part-year
residents not reporting total income to Mississippi are
entitled to claim that portion of certain adjustments in the
ratio that income from sources within Mississippi (Line 50,
Mississippi Only Income) bears to the total income from all
sources (line 50, Total Income From All Sources). The
ratio determined cannot exceed 100%. Adjustments that
must be prorated are noted in the applicable summaries on
lines 51 through 65.

Note: Per the Tax Cut and Jobs Act, alimony and
separate maintenance payments are no longer
deductible for any agreement executed or modified
after December 31, 2018.
Non-Resident Return:
concerning proration.

Non-Resident Return: See note above
concerning proration.
Line 55: National Guard and Reserve Pay (Line 56,
Non- Resident Return)
Enter the lesser of the National Guard or Reserve
pay or the $15,000 statutory exclusion per
taxpayer. Report National Guard or Reserve pay
on line 55 (line 56, Non-Resident Return).

You may deduct payments to an IRA to the extent
that such payments are deductible for federal
income tax purposes. Use the worksheet in your
federal income tax instructions to figure your
deduction for payments to an IRA.
note

Line 56 and Line 57: MPACT - Mississippi Prepaid
Affordable College Tuition Program
AND/OR MACS - Mississippi Affordable
College Savings (Line 57 and Line 58, NonResident Return)

above

Line 51: Payments to Self-Employed SEP, SIMPLE,

above

You may deduct moving expenses as an
adjustment to gross income to the extent allowable
for federal income tax purposes. Attach a copy of
the Federal Form 3903.

Line 50: Payments to an IRA (Line 51, Non- Resident
Return)

See

note

Line 54: Moving Expense (Line 55, Non- Resident
Return)

Example: John and Mary Johnson moved from
Arkansas to Mississippi on military orders in October
of 2023.
Together
they
had
$2,000
of
qualified unreimbursed moving expenses. In
completing the return, John and Mary had total
income of $50,000 (line 50, left column) and total
Mississippi income of $20,000 (line 50, right column).
On line 55, moving expense, the $2,000 of qualified
unreimbursed moving expenses is entered in the left
column. On line 55, moving expense, $800 ($2,000 X
(20,000/50,000)) is entered in the right column
(Mississippi column).

Non-Resident Return:
concerning proration.

See

13

Enter the prepaid tuition contract (MPACT)
costs you paid during 2023 to the Mississippi
Treasury

Department on behalf of a student beneficiary
and/or the amount contributed to a MACS
Program account on behalf of a qualified
beneficiary. Under the MACS Program, the
maximum annual contribution deductions are
$20,000 for joint filers and $10,000 for single
and other filers. Contributions must be made on
or before the deadline for making contributions
to an IRA under federal law for such years (by
the due date of the return, not including
extensions). Only amounts contributed to
these programs are excluded from
Mississippi income.

Any amount withdrawn that paid for unqualified
expenses should be reported on Form 80-108, Part
V, Line 3 (Schedule N).
Non-Resident Return: See note above concerning
proration.
Line 61: Self-Employment Tax Deduction (Line 62, NonResident Return)
You may deduct from gross income an amount equal
to fifty percent (50%) of the federal self- employment
taxes imposed. Enter the amount of the selfemployment tax deduction calculated based on what
you claimed on your federal income tax return. If
applicable, the Federal Schedule SE must be
attached to your return.

Line 58: Self-Employed Health Insurance
Deduction (Line 59, Non-Resident
Return)

Non-Resident Return: See note above concerning
proration.

Enter the amount of the Self-Employed Health
Insurance Deduction you claimed on your
federal income tax return.
Non-Resident Return:
concerning proration.

See

note

Line 62: First-Time Home Buyer Savings Account (Line
63, Non-Resident Return)

above

Enter the amount deposited into a first-time home
buyer savings account plus any accrued interest.

Line 59: Health Savings Account Deductions (Line
60, Non-Resident Return)

Any amount withdrawn that went to pay unqualified
expenses should be reported on Form 80-108, Part V,
Line 2 (Schedule N).

Enter the amount deposited into a health savings
account plus any accrued interest as defined in the
Health Savings Account Act. Any amounts
withdrawn other than for the purpose of paying
qualified medical expenses or to procure health
coverage shall be included in gross income.
Non-Resident Return:
concerning proration.

See

note

Non-Resident Return: See note above concerning
proration.
Line 63: Agricultural Disaster Program
Compensation (Line 64, Non-Resident
Return)

above

Enter the amount of compensation received from an
agricultural disaster program.

Line 60: Catastrophe Savings Account
Deductions (Line 61, Non-Resident
Return)

Non-Resident Return: See note above concerning
proration.

Enter the amount deposited into a catastrophe
savings account plus any accrued interest as
defined in the Catastrophe Savings Account Act. A
taxpayer can have a Catastrophe Savings Account
established to (1) help pay the insurance
deductible under an insurance policy for the
taxpayer's legal residence that covers hurricane,
flood, windstorm, or other catastrophic event
damage, (2) to help pay expenses not covered by
the insurance policy after the deductible is paid,
and (3) to help pay self-insured losses for the
taxpayer's legal residence.

Line 64: Mississippi Achieving a Better Life
Experience (ABLE) Act Deduction (Line 65,
Non-Resident Return)
Enter the amount deposited into an ABLE savings
account. Any amounts withdrawn other than for the
purpose of paying qualified disability-related
expenses shall be included in gross income in the
year of withdrawal. Additional information regarding
ABLE accounts may be obtained by visiting the
Mississippi Department of Rehabilitation website at
www.mdrs.ms.gov/Pages/able-act.aspx.

The amount of contributions allowed as a
deduction is subject to the following limitations:
•

Non-Resident Return: See note above concerning
proration.

If insurance deductible is less than or equal to
$1,000, the contribution is limited to $2,000

•

If the insurance deductible is greater
than $1,000, the contribution is limited to the
lesser of $15,000 or twice the amount of the
deductible

•

For self-insured individuals who choose not
to obtain insurance, the contribution is limited
to $350,000 but may not exceed the value of
the legal residence.

Line 65: Total Adjustments to Gross Income (Line
66, Non-Resident Return)
Add lines 50 through 64 (lines 51 through 65, NonResident Return). If the adjustment to income is not
listed on lines 50 through 64 (lines 51 through 65,
Non-Resident Return), then the adjustment must be
reported on Form 80-108, Schedule N. You must give
a description of the adjustment and enter the figure
as a negative amount. Our system will not read
amounts from attached statements.

14

Mississippi for only a part of the tax year by reason of either
moving into the state or moving from the state shall be allowed
the same personal and additional exemptions as authorized
for resident individuals. However, the part-year resident shall
likewise prorate his, her, or their personal and additional
exemptions on the same basis as provided above for a nonresident having net income from within and without the state.

Line 66: Mississippi Adjusted Gross Income
Subtract line 65 from line 49. Enter the total here
and on line 13, page 1 of Form 80-105.
Non-Resident Return Only (Lines 67 and 68):

Standard Deduction: Proration of the standard deduction is
required of non-residents and part-year residents for the same
reasons and subject to the same limitations as described
above. If you elect to claim the standard deduction, in lieu of
itemizing personal deductions (Schedule A), and your total
income is not taxable for Mississippi income tax purposes, it
is necessary to prorate the deduction.

Line 67: Total Adjusted Gross Income from ALL
Sources and Mississippi Adjusted Gross
Income
Subtract line 66 from line 50 and carry the
Mississippi Only Income to line 13a. Carry the
Total Income from All Sources to line 13b. These
are the amounts you will use to calculate the ratio
on line 13c. Carry the Mississippi Only Income to
line 16.

Itemized Deductions: Proration of the itemized deductions is
required of non-residents and part-year residents for the same
reasons and subject to the same limitations as described
above. If you elect to claim itemized personal deductions
(Schedule A) in lieu of claiming the standard deduction, and
your total income is not taxable for Mississippi income tax
purposes, it is necessary to prorate the deduction. Mississippi
part-year residents are authorized to claim only the itemized
deduction expenses incurred while a Mississippi resident.
Mississippi taxes and gaming losses must be subtracted
from Mississippi itemized deductions.

Line 68: Total for Married – Filing Combined Return
If you are Married-Filing Combined Return, split
the Mississippi Adjusted Gross income from line
66 according to ownership between Taxpayer
and Spouse. Enter the amounts for Taxpayer and
Spouse on page 1, line 16 of Form 80-205.

NON-RESIDENTS AND PART-YEAR RESIDENTS

Line 13a: Mississippi Adjusted Gross Income

Unless otherwise stated, the line item instructions
provided below are generally the same for both the
Resident and the Non-Resident returns; however, lines 13
through 15 differ on the Non-Resident Return from the
Resident Return. The following instructions are specific for
Form 80-205 only.

Complete the Schedule of Income on page 2 of
your return to compute your total Mississippi
income. Enter the amount from the “Mississippi
Income Only” column on page 2, line 67.
Line 13b: Total Adjusted Gross Income

Lines 13 through 15
In order to complete lines 13 through 15 of Form 80-205,
the Exemption and Deduction (Standard or Itemized) must
be prorated according to the ratio of Mississippi income to
total income of taxpayer and spouse from all sources.
Complete page 2 in order to complete lines 13 through 15.

Enter the amount for the adjusted “Total Income
From All Sources” on page 2, line 67. An
adjustment claimed on this line requires an
attachment of a schedule or other detailed
explanation of the adjustment.
Line 13c: Ratio

Non-Resident individuals are allowed the same personal
and additional exemptions authorized for resident
individuals. However, the full amount of the exemptions is
intended for individuals (residents) reporting total income
to Mississippi, regardless of the source.

Divide the amount on line 13a by the amount on
line 13b and enter the result here. The ratio or
percentage cannot exceed 100%. This is the
percentage or ratio you will use to prorate the
allowable deductions (line 14) and exemptions
(line 15).

Mississippi law provides that non-resident individuals not
reporting total income are entitled to a deduction of that
portion of the personal and additional exemptions in the
ratio that income from sources within Mississippi bears to
the total net income from all sources. The ratio
determined cannot exceed 100%.

Line 14a: Itemized Deductions or Standard Deductions
You may choose to either itemize individual nonbusiness deductions or claim the standard
deduction for your filing status, whichever
produces the greater tax benefit. Refer to the
on
page
6
for
the
standard
table
deduction amounts allowed.

If the total income of the taxpayers, including husband and
wife, is not reportable to Mississippi, the personal
exemptions must be reduced on an income ratio. Only the
Mississippi income is taxable for Mississippi income tax
purposes, but total income must be declared for the
proration of exemptions and deductions.

Enter the amount of your standard deduction or
itemized deductions on this line. Non-resident
and part-year resident individuals must prorate
their itemized or standard deductions in the ratio
of Mississippi income to total income from all
sources.

If married, with one spouse a resident and the other a nonresident, the personal exemption of the resident individual
shall be prorated on the same basis as if both husband
and wife were non-residents having net income from within
and without the State of Mississippi.

Line 14b: Mississippi Itemized or Standard Deduction

Part-Year Residents: An individual who is a resident of