Extracted from PDF file 2023-mississippi-form-80-100.pdf, last modified August 2023Individual Income Tax Instructions
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
Form 80-100
Form 80-100 requires you to list multiple forms of income, such as wages, interest, or alimony .
We last updated the Individual Income Tax Instructions in January 2024, so this is the latest version of Form 80-100 , fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 80-100 directly from TaxFormFinder. You can print other Mississippi tax forms here.
TaxFormFinder has an additional 36 Mississippi income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form 80-105 | Resident Tax Return |
| Form 80-107 | Income and Withholding Tax Schedule |
| Form 80-106 | Payment Voucher and Estimated Tax Voucher Estimated |
| Form 80-205 | Non-Resident and Part-Year Resident Return Nonresident |
| Form 80-100 | Individual Income Tax Instructions |
View all 37 Mississippi Income Tax Forms
Mississippi usually releases forms for the current tax year between January and April. We last updated Mississippi Form 80-100 from the Department of Revenue in January 2024.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
We have a total of five past-year versions of Form 80-100 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
