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Form 80-100-22-1-1-000 (Rev.11/22) RESIDENT, NON-RESIDENT AND PART-YEAR RESIDENT 2022 INCOME TAX INSTRUCTIONS INDIVIDUAL INCOME TAX BUREAU PO BOX 1033 JACKSON, MS 39215-1033 WWW.DOR.MS.GOV
Enlarge image | Form 80-100-22-1-1-000 (Rev.11/22) RESIDENT, NON-RESIDENT AND PART-YEAR RESIDENT 2022 INCOME TAX INSTRUCTIONS INDIVIDUAL INCOME TAX BUREAU PO BOX 1033 JACKSON, MS 39215-1033 WWW.DOR.MS.GOV |
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TABLE OF CONTENTS
WHAT’S NEW! 3
LEGISLATIVE CHANGES 3
REMINDERS 3
FILING REQUIREMENTS 4
DO I HAVE TO FILE? 4
AM I A RESIDENT OR A NON-RESIDENT? 4
WHEN AND WHERE SHOULD I FILE? 4
LINE ITEM INSTRUCTIONS 5
FORMS 80-105 AND 80-205 5
TAXPAYER INFORMATION 5
FILING STATUS AND EXEMPTIONS 5
MISSISSIPPI ADJUSTED GROSS INCOME 6
DEDUCTIONS 7
TAX AND CREDITS 7
PAYMENTS 8
REFUND OR BALANCE DUE 8
INCOME 10
ADJUSTMENTS 12
NON-RESIDENTS AND PART-YEAR RESIDENTS 14
FORM 80-107 14
FORM 80-108 15
SCHEDULE A – ITEMIZED DEDUCTIONS 15
SCHEDULE B – INTEREST AND DIVIDEND INCOME 15
SCHEDULE N – OTHER INCOME/ LOSS & SUPPLEMENTAL INCOME 16
INCOME TAX CREDITS 17
GENERAL INFORMATION 20
ELECTRONIC FILING 20
TAXPAYER ACCESS POINT (TAP) 20
WHO MUST SIGN? 20
TAX PAYMENTS 20
INSTALLMENT AGREEMENT 20
DECLARATION OF ESTIMATED TAX 21
INTEREST AND PENALTY PROVISIONS 21
ROUND TO THE NEAREST DOLLAR 21
WHAT TAX RECORDS DO I NEED TO KEEP? 21
TAX RATES 21
AMENDED RETURN 21
DEATH OF A TAXPAYER 22
REFUND INFORMATION 22
CONTACT US 22
TELEPHONE ASSISTANCE 22
DISTRICT SERVICE OFFICES 22
FAQs 23
APPENDIX 2 4
COUNTY CODES 2 4
TAX CREDIT CODES 2 5
SCHEDULE OF TAX COMPUTATION 2 5
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WHAT’S NEW!
House Bill 1691 – Effective January 1, 2022
LEGISLATIVE CHANGES This bill allows any partnership, S corporation or similar pass-
through entity to elect to be taxed as an electing pass-through
The following is a brief description of selected legislative entity and pay the tax imposed at the entity level.
changes. A copy of all legislative bills is available at
http://billstatus.ls.state.ms.us/. Senate Bill 2159 – Effective July 1, 2022
This bill is known as the MFLEX or the Mississippi Flexible Tax
House Bill 531 – Effective July 1, 2022 Incentive Act. The Mississippi Development Authority is authorized
Amended Miss. Code Ann. §27-7-5 to reduce the state income to award tax incentives to qualified economic development projects.
tax on an individual’s taxable income beginning in tax year
2023 where no tax shall be levied on individuals with taxable Senate Bill 2770 – Effective July 1, 2022
income up to and including $10,000 and tax years 2024-2026 This bill extends the repeal date for the income tax job credit for each
where all individual taxable income in excess of $10,000 shall full-time employees employed by enterprises that are primarily
be taxed at the following rates: engaged in providing inland water transportation of cargo on lakes,
rivers and intercoastal waterways.
Tax Year 2024 Excess of $10,000 @ 4.7%
Tax Year 2025 Excess of $10,000 @ 4.4% Senate Bill 2773 – Effective July 1, 2022
Tax Year 2026 Excess of $10,000 @ 4% This bill extends the repeal date for the income tax credit for
companies that transfer or relocate its national or regional
House Bill 1108 – Effective July 1, 2022 headquarters to Mississippi. However, this amendment also
This bill authorizes an income tax credit for certain new, excludes any medical cannabis establishment from being eligible for
reconstruction and replacement expenditures made by Class the tax credit.
II and Class III railroads. Any credit claimed, but not used in
any taxable year may be carried forward for five (5)
consecutive years from the close of the taxable year in which REMINDERS
the credit was earned. The total amount of credits that may
be claimed by all taxpayers shall not exceed $8,000,000 Important tips to help expedite processing of your return:
during a calendar year. A taxpayer may transfer by written
agreement any unused tax credit to an eligible transferee at ✓ Use black ink when preparing the return.
any time during the year in which the credit is earned and five
✓ Make sure your social security number is entered correctly
(5) years following the year in which the credit is earned. on all returns, schedules, and attachments.
House Bill 1162 – Effective July 1, 2022
This bill reenacts the income tax credits for taxpayers that use ✓ Sign and date your tax return (on a joint return, the husband
port facilities for the export of cargo and airport facilities at and wife signature is required).
public airports to export or import cargo.
✓ Attach a copy of the federal return behind the state return.
W-2s, 1099s, any additional schedules and attachments
House Bill 1529 – Effective January 1, 2020 should be stapled to the back of the return. Do not place a
This bill revises the definition of “gross income” to exclude staple in the barcode area of the form.
amounts received as grants under the Shuttered Venue
Operators Grant Program, Restaurant Revitalization Fund, ✓ Do not include W-2Gs with your tax return. Gaming
and Mississippi Agriculture Stabilization Act. The bill also withholding cannot be claimed as a deduction on your tax
allows income tax deductions for other deductible expenses if return.
payments are made with the grant or loan program of the
Paycheck Protection Program and such deductible expense ✓ Copies or reproductions of the official tax forms are not
are also allowed as deductions for federal income tax acceptable.
purposes.
Taxpayer Access Point (TAP) is easy to use, convenient and free.
House Bill 1685 – Effective January 1, 2022 With TAP, you have the option to Go Paperless. This means that
This bill creates the “Pregnancy Resource Act” that authorized you pay your taxes on-line and receive certain correspondence
an income tax credit, insurance premium tax credit and ad electronically.
valorem tax credit for voluntary cash contributions by certain TAP e-mail lets you know that you have new correspondence to
taxpayers to eligible charitable organizations. The credit is view on-line. You then logon to TAP to read the letter or message
available to a business enterprise engaged in commercial, and take appropriate action on your account. Only you, or
industrial, or professional activities and operating as a persons you authorize, can see your correspondence.
corporation, limited liability company, partnership, or sole
proprietorship. The credit is limited to 50% of the income tax When making payments or updating profile information, you
due. Any unused portion of the credit may be carried forward should always log directly into TAP using your User ID and
for five (5) years. This credit is in lieu of the charitable password. TAP does not provide links containing your
contribution deduction claimed on Form 80-108 (Federal transaction or personal information to any external web site.
Schedule A). This bill also authorizes an income tax credit for
an employer of $20 for each verified blood donation made by Visit our website at www.dor.ms.gov to download forms by tax
an employee as part of a blood drive. year and tax type.
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FILING REQUIREMENTS
DO I HAVE TO FILE? WHEN AND WHERE SHOULD I FILE?
You should file a Mississippi Income Tax Return if any of the Calendar year returns must be filed no later than April 15th
following statements apply to you: 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 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,
• Single resident taxpayers – you have gross income in Mississippi will allow you the same time to file your return as
excess of $8,300 plus $1,500 for each dependent. allowed by federal. However, if you owe additional taxes, you
must remit the tax due with Form 80-106, on or before the
• Married resident taxpayers – you and your spouse have due date of the return.
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
• Minor resident taxpayers – you have gross income in excess on any underpayment of tax. See the “Interest and Penalty
of the personal exemption plus the standard deduction Provisions” section of this booklet for more information.
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 Returns Requesting a All Other Returns (With
regardless of the source. Refund: Payments or No Tax Due):
• Residents working outside of the United States – you must Department of Revenue Department of Revenue
file a return and report the total gross income if you are a P.O. Box 23058 P.O. Box 23050
Mississippi resident employed in a foreign country on a Jackson, MS 39225-3058 Jackson, MS 39225-3050
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 2022
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 2022?
You are considered a part-year resident and must file the Non-
Resident/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.
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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
The below instructions serve as a general guide for filing your own income and deductions on a separate return. BOTH
2022 Mississippi Resident Individual Income Tax Return spouses must file returns even though one spouse may have
(Form 80-105) or your 2022 Mississippi Non-Resident or Part- little or no income. If one spouse elects to itemize
Year Resident Individual Income Tax Return (Form 80-205). deductions, both must itemize. Each spouse is entitled to
only one-half of the total exemption authorized. Each spouse
Line item instructions are generally the same for both Resident must list the other spouse on his/her return.
and Non-Resident returns; however, the line numbers differ in
some cases and are noted where applicable. Specific Standard Deductions & Exemptions for Married Persons
instructions for the Non-Resident or Part-Year Resident
returns are in the “Non-Resident and Part-Year Resident” • Married - Filing Joint or Combined Return – The standard
section of this booklet. 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
Please make sure that you write in your name, address, and must claim the authorized exemption ($6,000) and may
SSN.If you are married and filing a joint, combined, or either claim the standard deduction ($2,300) or their
separate return, write in the social security number for both itemized deductions from Schedule A. Any unused portion
you and your spouse. If a spouse died in the tax year, enter of the standard deduction ($2,300) or the exemption
the surviving spouse as the first taxpayer. Enter the code ($6,000) by one spouse on his/her separate return may not
corresponding to your resident county on page 1 of the return be used by the other spouse on his/her separate 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
Mark an ‘X’ in the box applicable to your filing status on the married on the last day of the tax year. The filing status
last day of the tax year. After checking your filing status, enter exemption for married individuals is a joint exemption
the corresponding exemption dollar amount on page 1, line 11 and in the case of a husband and wife filing a joint or
(the dollar amount is shown next to the filing status you combined return (one return), the exemption may be
selected). The exemption and standard deduction for each claimed by either or divided between them in any
filing status for 2022 are listed in the table below. manner they choose to the extent that the total amount
of exemption claimed by husband and wife does not
Filing Status Exemption Standard exceed the total exemption authorized ($12,000).
Deduction Mississippi law does not recognize common law
Married – Filing Joint or marriages.
$12,000 $4,600
Combined Return
Line 2: Married – Spouse Died in 2022
Married – Spouse Died 2022 $12,000 $4,600
Enter $12,000 on line 11
Married – Filing Separate
$6,000 $2,300
Returns Use this filing status if your spouse died in 2022 and
you did not remarry in 2022. Report your spouse’s
Head of Family $8,000* $3,400 income before death and your income for all of 2022.
Single $6,000 $2,300 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
Enter $12,000 on line 11
Filing Status for Married Persons
Mississippi law provides that married individuals filing
Married persons may file tax returns in any of these three separate returns (two returns) shall divide equally
methods: 1) joint, 2) combined or 3) separate. Choose the between the two spouses the total exemptions
method which results in the least amount of tax. authorized. If the box on line 3 is checked, the only
deduction you may claim for exemptions is one-half of
1) A joint return is usually completed when only one spouse the amount indicated on line 12. Checking the box
has income. Place all income, deductions, exemptions, “Married – Filing Separate Returns” implies that both
etc. in Column A (Taxpayer). husband and wife will file separate returns regardless
2) A combined return is completed when both spouses have of the amount or source of income of each. Any unused
income. Place one spouse's income in Column A portion of the exemptions on one return may not be
(Taxpayer) and the other spouse's income in Column B claimed on the other. If you elect to file separate
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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
If this computation produces an inequity, it is Number. A dependent is a relative or other person who
suggested that married individuals check the box qualifies for federal income tax purposes as a
on line 1 and file one combined return so that the filing dependent of the taxpayer. A dependency exemption
status and additional exemptions may be divided is not authorized for yourself or your spouse.
between the spouses in any manner they choose.
If you elect to file jointly, enter the spouse’s An additional exemption may be taken by the taxpayer
name and spouse’s SSN in the heading of the for each authorized dependent claimed. You must enter
return. 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.
A Head of Family individual is a taxpayer who is
Additional dependents are listed on Form 80-491.
single and who maintains a household which
constitutes the principal place of abode for himself
or herself AND one or more dependents. A married Line 8: Age and Blindness
individual must live apart from his/her spouse for the If the taxpayer or spouse is age 65 or over, or blind, an
entire year to qualify for Head of Family filing status. additional exemption may be claimed. Mark an “X” in the
If the dependent does not live in the same home applicable box (es) on line 8 and enter on line 9 the
with the taxpayer, such taxpayer does not qualify as number of boxes checked. For tax purposes, a person
head of family even though the taxpayer may is 65 years of age on the day before his 65th birthday.
contribute to the support and maintenance of a No additional exemption for age or blindness may be
separate household for the dependent. claimed for dependents.
You must have a dependent of yours living in the
home with you for the entire year to file as head of Line 9: Total Number of Dependents Claimed and Total
family. By checking line 4 of the tax return to file as Number of Age and/or Blindness Exemption(s)
head of family, you are allowed $8,000 on line 11 Enter the total number of dependents claimed on line 7
and $1,500 for the required dependent listed on line and/or age and blindness exemptions claimed on line 8.
6 which totals $9,500 for your head of family status
exemption. If you have additional dependents, list
Line 10: Total Additional Exemption(s) Amount
them on the additional lines available on line 6.
Multiply line 9 by $1,500 and enter the result on line 10.
Line 5: Single
Enter $6,000 on line 11 Line 11: Filing Status Exemption
A single taxpayer status is allowed for a person who Enter the dollar amount corresponding to the Filing
is not married or who is married but legally Status you selected from lines 1 through 5.
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
Additional Exemptions result on line 12.
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 MISSISSIPPI ADJUSTED GROSS INCOME
exemptions authorized except in the case of death of a
spouse or dependent. See the following chart for a list of Married individuals with separate incomes electing to file a
additional exemptions. combined return (both spouses having earned incomes) should
separate their incomes beginning with line 13 (line 16, Non-
Additional Exemptions Resident Return) throughout the return in order to take
advantage of the lowest tax rates.
• Each dependent, other than yourself or spouse … $1,500
• Age 65 or over, taxpayer or spouse only ……....... $1,500 Line 13: Mississippi Adjusted Gross Income (Line 16, Non-
Resident Return)
• Blind, taxpayer or spouse only ……………………. $1,500 Enter the amount of Mississippi Adjusted Gross Income
from page 2, line 66.
Non-Resident Return: Enter amount from line 67 or 68,
as appropriate.
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DEDUCTIONS TAX AND CREDITS
You may choose to either itemize individual non-business
deductions or claim the standard deduction for your filing Line 16: Mississippi Taxable Income (Line 19, Non-
status, whichever provides the greater tax benefit. In the case Resident Return)
of married individuals filing separate returns, if one spouse Subtract lines 14 and 15 from line 13 and enter the
itemizes then the other spouse must also itemize. You cannot result on line 16. (Subtract lines 17 and 18 from line
take the standard deduction if your spouse takes 16 on the Non-Resident Return). The amount of
itemized deductions. income tax due is calculated based on this amount.
• State income taxes, or any other taxes allowed for federal Use the Schedule of Tax Computation, on page 25 to
purposes in lieu of state income tax, including taxes withheld compute the amount of income tax due.
on Mississippi gaming winnings, are not deductible on your
itemized deductions schedule. See the instructions for Line 17: Total Income Tax Due (Line 20, Non-Resident
Schedule A, Itemized Deductions, on page 15. Return)
• Losses incurred at Mississippi gaming establishments are Using the taxable income amount(s) from line 16 (line
not deductible on your Mississippi itemized deduction 19, Non-Resident Return); the Schedule of Tax
schedule. Computation, on page 25 should be completed to
determine the total Mississippi income tax liability.
• Married individuals having separate income and filing a
combined return may divide their itemized deductions in If Married Filing Joint or Combined, or Married –
any amount between them. Spouse Died in Tax Year filing status is selected, and
the amounts in both Column A and Column B are
Line 14: Standard or Itemized Deductions (Line 17, Non- positive amounts, use Column A (Taxpayer) and
Resident Return) Column B (Spouse) of the Tax Computation Schedule
to compute the tax liability on line 5 of the Schedule.
Itemized Deductions
If Married Filing Joint or Combined, or Married - Spouse
State income taxes or any other taxes allowed for Died in Tax Year filing status is elected and the taxable
federal purposes in lieu of state income tax are not income on line 16 (line 19, Non-Resident Return) of
deductible on your itemized deductions schedule. either Column A or B is a positive amount, and the
This also includes the non-refundable income tax taxable income on line 16 (line 19, Non-Resident
withheld on gaming winnings. See instructions for Return) of the other column is a negative amount, the
Schedule A (Itemized Deductions). Married positive and negative amounts should be combined.
individuals having separate income and filing a
combined return may divide their itemized If a net positive amount results, the tax liability should
deductions in any manner they choose for Column be computed on the net amount using Column A of the
A and Column B. Mississippi gaming losses are Tax Computation Schedule. If combining the positive
not deductible as Mississippi itemized deductions. and negative amounts reflected in Column A and
Column B results in a negative amount, there will be no
Standard Deduction income tax liability.
In lieu of an allowance for itemized personal If the amounts shown on line 16 (line 19, Non-Resident
deductions, you may claim an allowance for the Return), Columns A and B are both negative, there will
standard deduction. Refer to the table on page 5 be no income tax liability.
for the amounts of standard deduction allowances. The tax liability for taxpayers using any other filing
Married individuals having separate incomes and status should be computed using Column A (Taxpayer)
filing a combined return (one return) may divide the of the Tax Computation Schedule. Enter the amount
authorized standard deduction ($4,600) between from line 5 of the Tax Computation Schedule on line 17
the spouses in any manner they choose for Column (line 20, Non-Resident Return), page 1.
A and Column B. Married individuals filing separate
returns (two returns) and electing to claim the
standard deduction must EACH claim the amount Line 18: Credit for Income Tax Paid to Another State (not
specified. Any unused portion of the standard applicable on the Non-Resident Return)
deduction by one spouse on his/her separate If you are a resident of Mississippi who earns income
return may not be used by the other spouse on in another state and are required to pay an income tax
his/her separate return. to that other state, you are allowed to take a credit
Enter the amount of your itemized or standard against your Mississippi income tax due in the same
deduction on page 1, line 14. If itemized, Form year for the total income tax due to the other state
80-108 must be attached. (subject to certain limitations).
In order to be allowed this credit, you MUST file an
Line 15: Amount of Exemption (Line 18, Non-
income tax return with the other state and attach a
Resident Return)
copy of this return to your Mississippi return. The
Enter the amount from line 12. If Married-Filing withholding amounts shown on your W-2 forms are
Separate, divide this amount by 2. NOT the same as actual tax paid to the other state.
Form 80-160 and a copy of the other state return
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must be attached. Copies of withholding Ann. §27-7-5 unless: (1) the taxpayer no longer owns
statements are not sufficient to establish a legal residence in Mississippi that qualifies for
the credit. homestead exemption, or (2) the distribution is made
on or after the date on which the taxpayer attains the
Miss. Code Ann. §27-7-77 provides for three (3) age of seventy (70) years old. Enter the additional tax
limitations, which are: on line 22 (line 24, Non-Resident Return).
1) The credit may not exceed the amount of
income tax due to the State of Mississippi
indicated on line 17; PAYMENTS
2) The credit may not exceed the amount of Line 25: Mississippi Income Tax Withheld (Line 27, Non-
income tax actually paid to the other state Resident Return)
(any income tax credits allowed by another
state will not be treated as taxes actually paid); Add the amounts shown as "MS Income Tax"
and withheld on your Form W-2 and Federal Forms 1099
and/or 1099-R. Enter the total amount withheld on
3) The credit may not exceed an amount line 25 (Line 27, Non-Resident Return). In order to
computed by applying the highest applicable receive credit for withholding taxes paid, you must
Mississippi rates to the net taxable income complete Form 80-107, Income/Withholding Tax
reported to the other state. Highest rates are Schedule.
meant to mean the highest rates at which the
net taxable income reported to the other state Include legible copies of your Form W-2 with your
is taxable by the State of Mississippi. return. Copies of your Form W-2 are available only
from your employer. Also attach any other forms
Line 19: Credit for Tax Paid on an Electing Pass- (1099s, etc.) that have Mississippi withholding to
Through Entity Tax Return (Line 21, Non- the back of the return. The withholding credit may
Resident Return) be disallowed if W-2s are not attached to the
return. These items should be listed on Form 80-
Enter on line 19 (line 21, Non-Resident Return) 107, Income/Withholding Tax Schedule, which
the amount of taxes paid on your behalf by also must be filed with to your return. Do not
electing pass-through entities, from Form 80-161. include W-2Gs with your tax return. Gaming
The Mississippi K-1s you received from withholding cannot be claimed as a deduction
electing pass-through entities must be on your tax return.
attached to the return.
Line 26: Estimated 2022 Tax Payments, Extension
and/or Amount Paid on Original Return (Line
Line 20: Other Credit(s) (Line 22, Non-Resident 28, Non- Resident Return)
Return) Enter the total estimated tax payments you made
All other allowable credits should be combined before filing your 2022 Mississippi tax return plus
and the total entered on this line. For each type of any amount credited from your 2021 tax return.
credit taken, enter the applicable two-digit code on Any amount paid with a request for extension of
Form 80-401. time to file should also be included in this amount.
Line 22: Consumer Use Tax (Line 24, Non- Line 27: Refund Received and/or Amount Carried
Resident Return) Forward From Original Return (Line 29,
Non- Resident Return)
If during 2022 you made out-of-state purchases of
goods or services that you used, stored, or Enter the amount of refund received and/or carried
consumed in Mississippi and did not pay sales forward from the original return. This line only
taxes to any state, you are required to pay applies to amended returns.
Mississippi Consumer Use Tax at a rate of 7% of
the purchase price.
REFUND OR BALANCE DUE
An example of such purchases includes books,
clothing, computers, electronics, furniture, Line 29: Overpayment (Line 31, Non-Resident Return)
household items and downloads of digital (If no overpayment is due on line 29 (Line 31,
products such as music, movies, e-books, and Non-Resident Return), skip to line 35) (Line
software. 36, Non-Resident Return)
Line 23: Catastrophe Savings Tax (Line 25, If line 28 (line 30, Non-Resident Return) is larger
Non- Resident Return) than line 24 (line 26, Non-Resident Return),
subtract line 24 (line 26, Non-Resident Return)
If during 2022 you received a non-qualified from line 28 (line 30, Non-Resident Return) and
distribution from a catastrophe savings account, enter the overpayment of tax on line 29 (line 31,
the amount of the non-qualified distribution Non- Resident Return).
should be reported as income on the Schedule N
on Form 80-108.
Withdrawals from a Catastrophe Savings Account
are taxed an additional 2.5% under Miss. Code
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Line 30: Interest on Underestimated Tax and First-
Time Home Buyer Penalty (Line 32, Non- Contributions to Mississippi Commission
Resident Return) (from Form 80-320, Line for Volunteer Service Fund
19)
These refund donations may be expended by the
An individual taxpayer is subject to making Mississippi Commission for Volunteer Services to
estimated tax payments if such taxpayer does advance community service and volunteer work
not have at least 80% of his/her tax liability among Mississippians.
withheld through wages subject to withholding
and such liability exceeds $200. Contributions to the Mississippi Wildlife
Any amount withdrawn from a first-time home Heritage Fund
buyer account that went to pay unqualified These refund donations are used to study, protect, and
expenses should be assessed a 10% penalty of manage non-game wildlife, endangered species, and
the amount of such costs. special natural areas.
Tax refund contributions are used to: (1) fund more
Farmers or Fishermen Exception than one hundred research projects which produced
You will not be charged interest for underpayment valuable information on rare plant and animal species;
of tax if your gross income from farming or fishing (2) reintroduce bald eagles to our state's barrier
is at least two-thirds of total gross income and (a) islands; (3) record and publish the songs and sounds
80% of estimated tax is paid by the 15th day of the of Mississippi's birds and frogs; and (4) help
first month after the close of the income year or (b) rehabilitate injured birds of prey.
the income tax return is filed by the first day of the If you are not due a refund but wish to contribute,
third month following the close of the income year make a check or money order payable to the Wildlife
and tax shown due is paid. Heritage Fund and mail it to the Mississippi
Department of Wildlife, Fisheries and Parks, P.O.
Line 31: Adjusted Overpayment (Line 33, Non- Box 451, Jackson, MS 39205-0451.
Resident Return)
Subtract line 30 (line 32, Non-Resident Return) Contributions to the Mississippi
from line 29 (line 31, Non-Resident Return) and Educational Trust Fund
enter the adjusted overpayment of tax on line 31 The principal of the trust fund shall remain inviolate
(line 33, Non- Resident Return). and shall be invested as provided by general law.
Interest and income derived from investment of the
Line 32: Credit to Estimated Tax (Line 34, Non- principal of the trust fund may be appropriated by a
Resident Return) majority vote of the elected membership of each
Enter on line 32 (line 34, Non-Resident Return) the house of the legislature and expended exclusively for
amount of your overpayment you are crediting to the education of the elementary and secondary
your 2022 estimated tax account. This amount will school students and/or vocational and technical
not be mailed to you. training in this state.
Line 33: Voluntary Contribution Check-Offs Contributions to Mississippi Wildlife Fisheries
(not applicable on the Non-Resident and Parks Foundation
Return) These refund donations are used to build, upgrade,
You may contribute all or part of your 2022 income and/or improve our fisheries and parks managed by
tax refund to one or more of the six (6) funds the Mississippi Wildlife Fisheries and Parks
approved by the Legislature. Contributions to a fund Commission.
must be at least $1.00. In order to contribute to one If you are not due a refund but wish to contribute,
of the funds, you must complete and attach Form make a check or money order payable to Mississippi
80-108, Part III. The total from Form 80- 108, Part Wildlife Fisheries and Parks Foundation and mail it
III should be entered here. to the Mississippi Department of Wildlife, Fisheries
Your contribution may be claimed as a tax and Parks, P.O. Box 14194, Jackson, MS 39236.
deductible charitable contribution on your state and
federal income tax returns. Once your return is Contributions to Mississippi Burn Care Fund
filed, your contribution is final and cannot be Donations to the Fund will be forwarded to the Burn
refunded. Center for use in its operations.
Contributions to the Military Family Relief Fund Line 34: Overpayment Refund (Line 35, Non-
This fund provides grants to families that Resident Return)
experience a financial hardship as a result of a family Subtract lines 32 and 33 from line 31 (Non- Resident
member who is a Mississippi resident and who is a Return, subtract line 34 from line 33). Subject to
member of the Mississippi National Guard or the correction of error, this is the amount of your refund.
Reserves of the Armed Forces of the United States The refund will be mailed to the address on your
that was called to active duty as a result of the return. No refund will be made for amounts less than
September 11, 2001 terrorist attacks. $1.00.
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Paper Returns Only: If you would like to have any of the Department of Revenue District Service
your refund directly deposited, please check the Offices or through Taxpayer Access Point (TAP) on
“Direct Deposit Request” box below this line and our website. Balances due of less than $1.00 do not
complete page 3 of Form 80-105 or Form 80-205. 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 INCOME
amount is excess of $25.00 by the State
Department of Human Services, an Educational Line 38: Wages, Salaries, Tips, Etc. (Line 38, Non-
Board, Educational Institution, Educational Loan Resident Return)
Agency, State Department of Medicaid or
Mississippi Department of Employment Security, Show the total of all wages, salaries, fees,
a portion or all of your refund may be offset in compensation, commissions, tips, bonuses, and
payment of that debt. other amounts your employers paid you before they
deducted taxes, insurance, etc. Include in this total:
• The amount shown on your Wage and Tax
Line 35: Balance Due (Line 36, Non-Resident Return) Statement (Form W-2) in the box "State wages,
If line 24 is more than line 28, subtract line 28 from tips, etc." (Enter on Form 80-107).
line 24 and enter the balance due on this line. • All other wages, salaries, tips, etc. in which you do
(Non- Resident Return, if the total payments on not have a Wage and Tax Statement. (Enter on
line 30 are less than the total tax due on line 26, Form 80-108, Part V, Schedule N).
subtract line 30 from line 26 and enter the balance
due on line 36). • Tips you did not report to your employer.
• Fair market value of meals and living quarters
Line 36: Interest and Penalty (Line 37, Non- if given by your employer as a matter of your
Resident Return) choice and not for your employer’s
convenience.
• Late Payment Interest and Penalty: Enter
the amount from Form 80-320, line 19. An • Strike and lockout benefits paid by a union
extension of time only extends the time for filing from union dues, including both cash and the
a return, not payment of the tax. If the income fair market value of goods received, unless
tax is not paid by the original due date of the the facts clearly show that such benefits were
return, then interest is due at the rate of 1/2% intended as a gift.
per month.
Include all W-2s with your return. Also, you must complete
The penalty imposed for failure to pay the tax the Income/Withholding Tax Schedule (Form 80-107) and
when due is 1/2% per month not to exceed 25% submit it with your return.
in the aggregate. The penalty is based on the
balance due amount. Interest and penalty for Differences may exist between the amount of state taxable
late payment is not charged on interest and income entered on this form (line 38 through line 48) and the
penalty on underestimated income tax amount of federal taxable income entered on Form 1040,
payments. 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 The first method is to enter the amount per the federal return
exceed 25% in the aggregate. The failure to file for the corresponding line item (e.g., line 39 - Schedule C
penalty is based on the amount of net tax due income) on the Mississippi return. A separate adjustment must
from Form 80-105, line 35 (Resident) or Form then be recorded on the Schedule N identifying the
80-205, line 36 (Non-Resident/Part-Year difference(s) between federal and state reportable income
Resident). Such failure to file penalty shall not be (e.g., bonus depreciation adjustment - Schedule C-1).
less than $100 and will be applied to all returns The alternative method is to enter the amount of Mississippi
filed after the due date as well as any reportable income on the appropriate line and attach a
extensions. separate schedule reconciling the federal amount, the item(s)
of difference, and the state amount reported on page 2 of
Line 37: Total Due (Line 38, Non-Resident Return) Form 80-105.
Non-Resident Return: On Form 80-205, married individuals
Add line 35 (line 36, Non-Resident Return) and with separate incomes electing to file a combined return (both
line 36 (line 37, Non-Resident Return) and enter spouses having earned incomes) should combine their
the amount on this line. This is the amount you incomes beginning with line 39 and forward throughout the
owe. You must pay the FULL AMOUNT of your schedule to determine Total Income from All Sources and
income tax due when you file your return (or Income(s) Earned in Mississippi Only.
before the due date of April 15th).
Payments can be made by check or money order Line 39: Business Income or Loss (Line 40, Non-
payable to the Department of Revenue. Do not Resident Return)
send cash by mail. Be sure to enclose the Enter your profit or loss if you owned a business or
Payment Voucher, Form 80-106, with your practiced a profession. If you had more than one
payment. Payments can be made in person at
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business or if you and your spouse had separate
businesses, complete a Schedule C for each Line 43: Interest Income (Line 44, Non-Resident
business. If the Mississippi net profit or loss Return)
amount varies from the Federal Schedule C net
profit or loss, then provide a reconciliation. If you Complete Form 80-108, page 1, Schedule B, lines 1
enter the federal amount on this line, but there is through 3. Enter interest received or credited to your
a difference between Mississippi and federal account during the tax year on bank deposits, notes,
amounts, enter the adjustment on Form 80-108, mortgages, and corporation bonds. Interest on bonds
Schedule N. The Federal Schedule C must be is considered income when received or credited.
attached to your return. Interest income from obligations of the U.S.
Government, the State of Mississippi and subdivisions
If some of your expenses are part business and thereof is exempt. Interest on obligations of other
part personal, you can only deduct the business countries, states, cities, or political subdivisions
part as a business expense. outside of Mississippi is taxable.
Line 40: Capital Gain or Loss (Line 41, Non- Line 44: Dividend Income (Line 45, Non-Resident Return)
Resident Return)
Complete Form 80-108, page 1, Schedule B, lines
Enter the amount of capital gain or loss. 4 through 6. Report the amount of all dividends
Mississippi generally follows IRS rules concerning received during the tax year. Dividends include
computation of capital gains and losses. Capital distributions of money as well as property.
loss deductions are subject to the same
limitations as federal. However, Mississippi does Line 45: Alimony Received (Line 46, Non-Resident
not have different tax rates for capital gains. All Return)
income is taxed at the same rate. Gains from the
sales of ownership interests must first be reduced Enter the amount received as alimony and separate
by the amount of any losses determined from maintenance payments. The recipient of alimony
sales or transactions described in Miss. Code must include the amount received in gross income.
Ann. Section 27-7-9(f)(10). If the amount reported For Alimony Paid, see the instructions for line 53 (line
on this line is different than the amount reported 54, Non-Resident Return).
for federal purposes, a reconciliation should be Note: Per the Tax Cut and Jobs Act, alimony and
attached. If you enter the federal amount on this
separate maintenance payments received are no
line, but there is a difference between Mississippi
and federal amounts, enter the adjustment on longer included in taxable income for any divorce or
Form 80-108, Schedule N. If applicable, the separation agreements executed or modified after
Federal Schedule D must be attached to your December 31, 2018.
return.
Line 46: Total Pensions and Annuities (Line 47,
Line 41: Rental Real Estates, Royalties, Partnerships, S Non- Resident Return)
Corporations, Trusts, Etc. (Line 42, Non- Enter the total amount of taxable pensions and
Resident Return) annuities received on this line. Pensions and
Enter the income or loss from activities reported annuities that are taxable as early or excess
on Federal Schedule E on this line. If the amount distributions under the Federal Internal Revenue
reported is different than the amount reported for Code (see Federal Form 5329) do not qualify for
federal purposes then attach a reconciliation. If exemption from Mississippi income tax. Such
you enter the federal amount on this line, but there income should be reported on this line as taxable
is a difference between Mississippi and federal income. Separation pay is not retirement income and
amounts, enter the adjustment on Form 80-108, does not qualify for exemption. Deferred
Schedule N. The Federal Schedule E must be compensation plan distributions received prior to
attached to your return. attainment of retirement age and/or service
requirements are taxable for Mississippi purposes
Line 42: Farm Income or Loss (Line 43, Non- and should be reported on this line. Do not report
Resident Return) Social Security benefits, annuity benefits received
under the Federal Railroad Retirement Act, or
Enter the net farm income or loss on this line. If retirement income on this line. Social Security
you are a farmer or rent your farm on shares, benefits, Railroad Retirement benefits, and
attach Federal Schedule F to your tax return. retirement income from federal, state, and private
retirement systems are exempt in total.
If the amount reported is different than the amount
reported for federal purposes then attach a
reconciliation. If you enter the federal amount on Line 47: Unemployment Compensation (Line 48,
this line but there is a difference between Non- Resident Return)
Mississippi and federal amounts, enter the Enter from Form(s) 1099-G the amount of
adjustment on Form 80- 108, Schedule N. unemployment compensation received in 2022.
Farm losses claimed by persons who do not devote Unemployment compensation is taxable for
full time to farming will not be allowed unless such Mississippi income tax purposes. Complete Form
person can clearly establish the fact that he is in 80- 107.
the business of farming for gain or profit.
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Line 48: Other Income or Loss (Line 49, Non- and Qualified Plans (Line 52, Non-Resident
Resident Return) Return)
Enter the amount from Form 80-108, Part V, Line You may deduct contributions to Self-Employed
10 (Schedule N). Retirement Plans to the extent that such
contributions are deductible for federal income tax
Line 49: Total Income or Loss (Total Income or purposes. If the contributions or any parts thereof
Loss on Non-Resident Return, line 50) are not deductible for federal income tax purposes,
they are not deductible for Mississippi income tax
Add lines 38 through 48. Enter the total on this line. purposes.
Non-Resident Return: Add lines 39 through 49 Non-Resident Return: See note above concerning
of both columns "Total Income From All Sources" proration.
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
ADJUSTMENTS savings and loan association will show the amount
of any interest penalty you were charged because
Non-Resident Return: On Form 80-205, married you withdrew funds from your timesavings deposit
individuals with separate incomes electing to file a before its maturity. The amount of such penalty is
combined return (both spouses having earned income) deductible.
must combine their adjustments beginning with line 51 and
continue throughout the schedule to determine “Total Line 53: Alimony and Separate Maintenance Paid (Line
Income from All Sources” and “Incomes Earned in 54, Non-Resident Return)
Mississippi Only”.
Alimony payments you made are deductible to the
If the adjustment to income is not listed in lines 51 through extent allowable for federal income tax purposes.
65, then the adjustment must be reported on Form 80-108, Include the name, social security number, state of
Schedule N. An adjustment in this section requires residency of the individual to whom the alimony
attachment of a schedule or other detailed explanation. was paid and date of divorce. If you paid more
You must give a description of the adjustment and enter the than one individual alimony payments, attach a
figure as a negative amount on Schedule N. Our system supplemental schedule and enter the total on this
will not read amounts from attached statements. line.
Prorate: On Form 80-205, non-resident or part-year Note: Per the Tax Cut and Jobs Act, alimony and
residents not reporting total income to Mississippi are
entitled to claim that portion of certain adjustments in the separate maintenance payments are no longer
ratio that income from sources within Mississippi (Line 50, deductible for any agreement executed or modified
Mississippi Only Income) bears to the total income from all after December 31, 2018.
sources (line 50, Total Income From All Sources). The Non-Resident Return: See note above
ratio determined cannot exceed 100%. Adjustments that concerning proration.
must be prorated are noted in the applicable summaries on
lines 51 through 65.
Line 54: Moving Expense (Line 55, Non- Resident
Example: John and Mary Johnson moved from Return)
Arkansas to Mississippi on military orders in October of
2022. Together they had $2,000 of qualified You may deduct moving expenses as an
unreimbursed moving expenses. In completing the adjustment to gross income to the extent allowable
return, John and Mary had total income of $50,000 (line for federal income tax purposes. Attach a copy of
50, left column) and total Mississippi income of $20,000 the Federal Form 3903.
(line 50, right column). On line 55, moving expense, the Non-Resident Return: See note above
$2,000 of qualified unreimbursed moving expenses is concerning proration.
entered in the left column. On line 55, moving expense,
$800 ($2,000 X (20,000/50,000)) is entered in the right Line 55: National Guard and Reserve Pay (Line 56,
column (Mississippi column). Non- Resident Return)
Line 50: Payments to an IRA (Line 51, Non- Enter the lesser of the National Guard or Reserve
Resident Return) pay or the $15,000 statutory exclusion per
taxpayer. Report National Guard or Reserve pay
You may deduct payments to an IRA to the extent on line 55 (line 56, Non-Resident Return).
that such payments are deductible for federal
income tax purposes. Use the worksheet in your Line 56 and Line 57: MPACT - Mississippi Prepaid
federal income tax instructions to figure your Affordable College Tuition Program
deduction for payments to an IRA. AND/OR MACS - Mississippi Affordable
Non-Resident Return: See note above College Savings (Line 57 and Line 58, Non-
concerning proration. Resident Return)
Enter the prepaid tuition contract (MPACT) costs
Line 51: Payments to Self-Employed SEP, SIMPLE, you paid during 2022 to the Mississippi Treasury
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 Enlarge image | Department on behalf of a student beneficiary Any amount withdrawn that paid for unqualified and/or the amount contributed to a MACS expenses should be reported on Form 80-108, Part Program account on behalf of a qualified V, Line 3 (Schedule N). beneficiary. Under the MACS Program, the maximum annual contribution deductions are Non-Resident Return: See note above concerning $20,000 for joint filers and $10,000 for single proration. and other filers. Contributions must be made on or before the deadline for making contributions Line 61: Self-Employment Tax Deduction (Line 62, Non- to an IRA under federal law for such years (by Resident Return) the due date of the return, not including extensions). Only amounts contributed to You may deduct from gross income an amount equal these programs are excluded from to fifty percent (50%) of the federal self- employment Mississippi income. taxes imposed. Enter the amount of the self- employment tax deduction calculated based on what you claimed on your federal income tax return. If Line 58: Self-Employed Health Insurance applicable, the Federal Schedule SE must be Deduction (Line 59, Non-Resident attached to your return. Return) Non-Resident Return: See note above concerning Enter the amount of the Self-Employed Health Insurance Deduction you claimed on your proration. federal income tax return. Line 62: First-Time Home Buyer Savings Account (Line Non-Resident Return: See note above 63, Non-Resident Return) concerning proration. Enter the amount deposited into a first-time home buyer savings account plus any accrued interest. Line 59: Health Savings Account Deductions (Line Any amount withdrawn that went to pay unqualified 60, Non-Resident Return) expenses should be reported on Form 80-108, Part V, Enter the amount deposited into a health savings Line 2 (Schedule N). account plus any accrued interest as defined in the Non-Resident Return: See note above concerning Health Savings Account Act. Any amounts withdrawn other than for the purpose of paying proration. qualified medical expenses or to procure health coverage shall be included in gross income. Line 63: Agricultural Disaster Program Compensation (Line 64, Non-Resident Non-Resident Return: See note above Return) concerning proration. Enter the amount of compensation received from an agricultural disaster program. Line 60: Catastrophe Savings Account Deductions (Line 61, Non-Resident Non-Resident Return: See note above concerning Return) proration. Enter the amount deposited into a catastrophe savings account plus any accrued interest as Line 64: Mississippi Achieving a Better Life defined in the Catastrophe Savings Account Act. A Experience (ABLE) Act Deduction (Line 65, taxpayer can have a Catastrophe Savings Account Non-Resident Return) established to (1) help pay the insurance Enter the amount deposited into an ABLE savings deductible under an insurance policy for the account. Any amounts withdrawn other than for the taxpayer's legal residence that covers hurricane, purpose of paying qualified disability-related flood, windstorm, or other catastrophic event expenses shall be included in gross income in the damage, (2) to help pay expenses not covered by year of withdrawal. Additional information regarding the insurance policy after the deductible is paid, ABLE accounts may be obtained by visiting the and (3) to help pay self-insured losses for the Mississippi Department of Rehabilitation website at taxpayer's legal residence. www.mdrs.ms.gov/Pages/able-act.aspx. The amount of contributions allowed as a Non-Resident Return: See note above concerning deduction is subject to the following limitations: proration. • If insurance deductible is less than or equal to $1,000, the contribution is limited to $2,000 Line 65: Total Adjustments to Gross Income (Line 66, Non-Resident Return) • If the insurance deductible is greater than $1,000, the contribution is limited to the Add lines 50 through 64 (lines 51 through 65, Non- lesser of $15,000 or twice the amount of the Resident Return). If the adjustment to income is not deductible listed on lines 50 through 64 (lines 51 through 65, Non-Resident Return), then the adjustment must be • For self-insured individuals who choose not reported on Form 80-108, Schedule N. You must give to obtain insurance, the contribution is limited a description of the adjustment and enter the figure to $350,000 but may not exceed the value of as a negative amount. Our system will not read the legal residence. amounts from attached statements. 13 |
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Mississippi for only a part of the tax year by reason of either
Line 66: Mississippi Adjusted Gross Income moving into the state or moving from the state shall be allowed
the same personal and additional exemptions as authorized
Subtract line 65 from line 49. Enter the total here for resident individuals. However, the part-year resident shall
and on line 13, page 1 of Form 80-105. likewise prorate his, her, or their personal and additional
Non-Resident Return Only (Lines 67 and 68): exemptions on the same basis as provided above for a non-
resident having net income from within and without the state.
Line 67: Total Adjusted Gross Income from ALL Standard Deduction: Proration of the standard deduction is
Sources and Mississippi Adjusted Gross required of non-residents and part-year residents for the same
Income reasons and subject to the same limitations as described
above. If you elect to claim the standard deduction, in lieu of
Subtract line 66 from line 50 and carry the itemizing personal deductions (Schedule A), and your total
Mississippi Only Income to line 13a. Carry the income is not taxable for Mississippi income tax purposes, it
Total Income from All Sources to line 13b. These is necessary to prorate the deduction.
are the amounts you will use to calculate the ratio
on line 13c. Carry the Mississippi Only Income to Itemized Deductions: Proration of the itemized deductions is
line 16. required of non-residents and part-year residents for the same
reasons and subject to the same limitations as described
Line 68: Total for Married – Filing Combined Return above. If you elect to claim itemized personal deductions
(Schedule A) in lieu of claiming the standard deduction, and
If you are Married-Filing Combined Return, split your total income is not taxable for Mississippi income tax
the Mississippi Adjusted Gross income from line purposes, it is necessary to prorate the deduction. Mississippi
66 according to ownership between Taxpayer part-year residents are authorized to claim only the itemized
and Spouse. Enter the amounts for Taxpayer and deduction expenses incurred while a Mississippi resident.
Spouse on page 1, line 16 of Form 80-205. Mississippi taxes and gaming losses must be subtracted
from Mississippi itemized deductions.
NON-RESIDENTS AND PART-YEAR RESIDENTS Line 13a: Mississippi Adjusted Gross Income
Unless otherwise stated, the line item instructions Complete the Schedule of Income on page 2 of
provided below are generally the same for both the your return to compute your total Mississippi
Resident and the Non-Resident returns; however, lines 13 income. Enter the amount from the “Mississippi
through 15 differ on the Non-Resident Return from the Income Only” column on page 2, line 67.
Resident Return. The following instructions are specific for
Form 80-205 only. Line 13b: Total Adjusted Gross Income
Lines 13 through 15 Enter the amount for the adjusted “Total Income
In order to complete lines 13 through 15 of Form 80-205, From All Sources” on page 2, line 67. An
the Exemption and Deduction (Standard or Itemized) must adjustment claimed on this line requires an
be prorated according to the ratio of Mississippi income to attachment of a schedule or other detailed
total income of taxpayer and spouse from all sources. explanation of the adjustment.
Complete page 2 in order to complete lines 13 through 15.
Line 13c: Ratio
Non-Resident individuals are allowed the same personal
and additional exemptions authorized for resident Divide the amount on line 13a by the amount on
individuals. However, the full amount of the exemptions is line 13b and enter the result here. The ratio or
intended for individuals (residents) reporting total income percentage cannot exceed 100%. This is the
to Mississippi, regardless of the source. percentage or ratio you will use to prorate the
allowable deductions (line 14) and exemptions
Mississippi law provides that non-resident individuals not (line 15).
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 Line 14a: Itemized Deductions or Standard Deductions
the total net income from all sources. The ratio You may choose to either itemize individual non-
determined cannot exceed 100%. business deductions or claim the standard
If the total income of the taxpayers, including husband and deduction for your filing status, whichever
wife, is not reportable to Mississippi, the personal produces the greater tax benefit. Refer to the
exemptions must be reduced on an income ratio. Only the table on page 5 for the standard deduction
Mississippi income is taxable for Mississippi income tax amounts allowed.
purposes, but total income must be declared for the Enter the amount of your standard deduction or
proration of exemptions and deductions. itemized deductions on this line. Non-resident
If married, with one spouse a resident and the other a non- and part-year resident individuals must prorate
resident, the personal exemption of the resident individual their itemized or standard deductions in the ratio
shall be prorated on the same basis as if both husband of Mississippi income to total income from all
and wife were non-residents having net income from within sources.
and without the State of Mississippi.
Line 14b: Mississippi Itemized or Standard Deduction
Part-Year Residents: An individual who is a resident of
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Multiply the amount on line 14a by the ratio on instructions for line 14), it will be to your advantage to complete
line 13c and enter the total here. This is your and file Schedule A. If the standard deduction for your filing
allowable deduction amount. Carry this total status is greater than the amount of itemized deductions you
to line 17. can substantiate, it is to your advantage to claim a standard
deduction.
Line 15a: Total Exemption
Line 1: Federal Adjusted Gross Income
Enter the amount of exemption claimed on
line 12. If filing Married - Filing Separate, use Enter the amount reported on Federal Form 1040,
half the amount reported on line 12. line 11.
Line 15b: Mississippi Exemption Lines 2a through 2c: Medical and Dental Expenses
Multiply the amount on line 15a by the ratio on The instructions included with your federal return
line 13c and enter the total here. This is your should be used in determining your medical
allowable exemption amount. Carry this deduction. You should base your 7.5% limitation, line
amount to line 18. 2b, on your federal adjusted gross income from your
federal income tax return. Enter the amounts from
Federal Form 1040, Schedule A. Subtract 7.5% of
Federal AGI on line 2b.
FORM 80-107 If line 2b is more than line 2a, enter zero on line 2c.
Do not include W-2G income or withholding on this Lines 3a through 3c: Taxes Paid
form. Form 80-107, Income/Withholding Tax Schedule,
is a summary of all Mississippi taxable income and State income taxes paid or any other taxes
withholding information, which includes any W-2(s) allowed in lieu of federal purposes including
and/or 1099(s) you received. You must complete this withholding taxes on Mississippi gaming
form even if you have no Mississippi withholding. If winnings, are not deductible as an itemized
more than four W-2(s) and/or 1099(s) were issued to you, deduction. These amounts should be subtracted on
attach as many additional Form 80-107s as needed. All line 3b. Also, you cannot deduct federal income tax
original W-2(s) and/or 1099(s) must be attached to or Social Security tax. Enter the amounts from
the return. Please include Form 80-107 with all amended Federal Form 1040, Schedule A (Section 27-7-
individual income tax returns filed. 17(3)(a)(i)).
Note: Gambling winnings reported on a W-2G, 1099, or Note: Per the Tax Cuts and Jobs Act, there is a
other informational return from Mississippi casinos are $10,000 limitation ($5,000 if married filing
subject to a three percent (3%) non-refundable income separately) on this deduction.
tax. The casinos withhold the tax at the time of payout.
Line 4: Interest Paid
The amount withheld is non-refundable to the taxpayer. Federal income tax limitations with regard to
Section 27-7-901 of the Mississippi Code provides that the interest expense apply fully to Mississippi income
amount of winnings reported on the W-2G, 1099 or other tax. Enter only interest expense deductible for
informational return from Mississippi casinos are not federal income tax purposes. Enter the amount from
included in Mississippi income and no income tax credit is Federal Form 1040, Schedule A.
allowed for the amount of withholding.
A non-resident taxpayer with only Mississippi gambling Line 5: Charitable Contributions
winnings and/or losses should not file a Mississippi tax You can deduct contributions to organizations that
return. The document provided by the casino is considered are religious, charitable, educational, scientific, or
the income tax return for this type of Mississippi income literary in purpose. The amounts you deduct are
and therefore is proof that the tax was paid to Mississippi. subject to the federal limitations. Enter the amount
from Federal Form 1040, Schedule A.
FORM 80-108 Line 6: Casualty and Theft Losses
Information for completing Schedule A is transferred from Casualty and theft losses are only allowable for
Federal Form 1040 Schedule A. If you filed your federal losses attributable to federally declared disaster
return using the standard deduction and wish to itemize areas. A casualty or theft loss is computed on the
deductions for Mississippi purposes, please use the same basis and subject to the same limitations as
Federal Form 1040 Schedule A as a worksheet and provided under federal law. Use federal
transfer the information from the specific lines indicated to instructions included with your federal tax return to
the Mississippi Schedule A. determine the amount loss. Federal Form 4684
must be attached. Enter the amount from Federal
Form 1040, Schedule A.
SCHEDULE A – ITEMIZED DEDUCTIONS
Individual taxpayers may elect to either itemize their Lines 7a through 7c: Other Miscellaneous Deductions
individual nonbusiness deductions or claim a standard Other miscellaneous expenses not subject to the
deduction. If your itemized personal deductions are greater 2% federal adjusted gross income limit are
than the standard deduction for your filing status (see
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deductible on line 7. Refer to federal instructions Line 4: Total Dividend Income
to determine type and amount. Enter the
amount from Federal Form 1040, Schedule A. Enter the total amount of dividend income received.
Mississippi gaming losses are not
deductible and should be subtracted on line Line 5: Amount of Nontaxable Distributions
7b.
Enter the amount of distributions included in line 4
above which would not be taxable for Mississippi
Line 8: Mississippi Itemized Deductions purposes (for example, interest on federal
Add the total amounts for lines 2 through 7 (2c, obligations included with dividends reported).
3c, 4, 5, 6 and 7c).
Line 6: Dividends for Mississippi
Subtract line 5 from line 4. Enter the result on Form
80 80-105, lines 44 or Form 80-205, lines 45.
SCHEDULE B – INTEREST AND DIVIDEND
INCOME
Report any interest you received or that was credited to SCHEDULE N – OTHER INCOME (LOSS) AND
your account so you could withdraw it. Examples are SUPPLEMENTAL INCOME
interest on savings or other bank accounts, interest on a
promissory note, a mortgage, or a corporate bond or Schedule N is used to report income or loss not reflected
debenture, interest on state obligations other than the elsewhere on this return such as Non-Mississippi gambling
State of Mississippi or subdivisions thereof, etc. Interest winnings, prizes and awards, net operating loss carry
income from obligations of the United States Government forwards, etc. Explain the nature and source of each income or
and the State of Mississippi and subdivisions thereof is loss item. If the adjustment to income is not listed in lines 50
exempt. through 64 (lines 51 through 65, Non-Resident Return), then
the adjustment must be reported on Schedule N. You must
Line 1: Interest Income give a description of the adjustment and enter the figure as a
negative amount. The system will not read amounts from
Enter the total amount of interest income attached statements.
reported on Federal Form 1040, Schedule B,
line 2. Attach an explanation of your entries for this line. Additional
items that may also be reported here on Schedule N are:
Line 2: Amount of Mississippi Non-taxable Interest • Any amount withdrawn from a first-time home buyer
Enter the amount of Mississippi non-taxable savings account that was for unqualified expenses
interest received on obligations of the United (enter on line 2).
States or Mississippi or political subdivision • Any amount withdrawn from a Catastrophe Savings
from line 1. Account that was for unqualified expenses (enter on
line 3).
Line 3: Total Mississippi Interest • Any unreimbursed cost of travel, lodging and lost
wages an individual incurred as a result of, and
Subtract line 2 from line 1. Enter the total here and related to, the donation, while living, of one or more of
on Form 80-105, line 43 or Form 80-205, line 44. his or her organs for human organ transplantation are
deductible from gross income. This deduction may
Dividend Income only be claimed once and may not exceed Ten
Thousand Dollars ($10,000.00).
Report all dividend income received regardless of the
amount. Include cash and the value of stock, property or • Any differences between federal and state taxable
merchandise you received as a dividend. The payer should income such as when the net profit or loss from a
send you a Form 1099-DIV. business (Schedule C) is different due to bonus
Dividends Include: depreciation adjustments. Attach a copy of Form 80-
108 to your return.
• Ordinary dividends - See Form 1099-DIV, Box 1a.
• Qualified dividends – See Form 1099-DIV, Box 1b. ALL INDIVIDUALS FILING FEDERAL SCHEDULES C, C-
EZ, E, AND/OR F MUST INCLUDE A COPY OF EACH
• Nontaxable distributions – Some distributions are non- SCHEDULE AND MUST COMPLETE THIS SCHEDULE.
taxable because they are a return of your cost. They will
not be taxed until you recover your cost. You must reduce
your cost by these distributions. After you recover your
cost, you must report these dividends as capital gains.
Note: For capital gain distributions reported on Form 1099-
DIV, if you have other capital gains or losses, enter your
capital gain distributions on Federal Schedule D. If you do
not need Federal Schedule D to report any other gains or
losses, report capital gain distributions on line 40 of Form 80-
105 or line 41 of Form 80-205.
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imposed upon the eligible owner for the taxable year reduced
INCOME TAX CREDITS by the sum of all other credits allowable to the eligible owner
(except for withholding credits, estimated tax payments, and/or
General restrictions exist on the use of income tax credits credit for tax paid to another state). The maximum dollar amount
on a Mississippi individual income tax return. Most often of credit that may be utilized by an eligible owner during his
these credits will be passed through from an entity filing lifetime is $75,000.00 in the aggregate. Any unused portion of
a Mississippi Partnership or S Corporation tax return. the credit may be carried forward to succeeding tax years until
the maximum lifetime limit of $75,000.00 has been reached.
The following will show the maximum credit allowed.
Some of the credits do allow the unused portion to be Generally, reforested acreage on which the eligible owner
carried forward for a period of time. If a taxpayer has more receives any state or federal cost share assistance funds to
than one credit and/or more than one type of credit, the defray the cost of an approved reforestation practice is not
credits may be used in any sequence so as to obtain the eligible for the credit, unless the eligible owner's adjusted gross
greatest tax savings. Form 80-401 must be attached to income is less than the federal earned income credit level. Any
your income tax return. If more than four income tax expenses on which the credit is calculated must be added back
credits are claimed, attach a supplemental schedule and to taxable income.
enter the total on line 1 of Form 80-401.
Child Adoption Credit
Ad Valorem Inventory Tax Credit An income tax credit is available up to $5,000.00 for qualified
For the 2016 taxable year and each taxable year adoption expenses paid or incurred during the tax year for each
thereafter, the tax credit of the taxpayer shall be the lesser child legally adopted by a taxpayer. The credit may be claimed
of the amount of the ad valorem taxes paid or the amount for the tax year in which the adoption becomes final and any
of income taxes due that are attributable to each location. unused credit may be carried forward for three (3) years.
This credit can be acquired in two ways, the first would be
from a pass-through entity and the second from a Historic Structure Rehabilitation Credit
business whose income is being reported using a An income tax credit is available in an amount equal to twenty-
Schedule C in the individual tax return (if the credit is from five (25%) of the total costs and expenses in rehabilitating
a Schedule C then attach a copy of the ad valorem tax eligible property certified as a historic structure or structure in a
bills). This credit is calculated as follows: multiply the net certified historic district. The taxpayer may elect to claim a
income passing through from the entity or the income off rebate of seventy-five (75%) of the amount that would be
the Schedule C by the effective tax rate/rates (starting at eligible to claim in lieu of claiming the credit. The rebate shall be
your highest effective tax rate then work down if some of subject to approval by the Department of Archives and History
the business income is taxed at 4% and/or 3%). Any and shall be redeemed with the Department of Revenue for an
unused credit may be carried over for five years. Any immediate cash payment. A taxpayer claiming a credit instead
expenses on which the credit is calculated must be added of a rebate shall claim the credit on the income tax return for
back to taxable income. the tax year for which the credit is certified. Not-for profit entities
are not eligible for this credit. The Mississippi Department of
Jobs Tax Credit; National or Regional Headquarters Archives and History is responsible for certifying the amount of
Credit; Research and Development Skills Credit the eligible costs and expenses and whether the rehabilitation is
These credits combined are limited to 50% of the income consistent with set standards. Once you have received
tax that is attributable to income derived from operations certification of eligibility from MDAH, the certification should be
in the state for a year. The allowable credit is calculated as attached to the income tax return on which the credit is claimed.
follows: multiply the net income passing through from the Effective July 1, 2020, House Bill 1729 extended the date of
entity by the effective tax rate/rates (starting at your credit to December 31, 2030.
highest effective tax rate then work down if some of the
business income is taxed at 4% and/or 3%); then multiply Long Term Care Credit
by the 50% limitation. Any unused credit may be carried A credit is available against individual income taxes for
over for 5 years. premiums paid during the taxable year for certain qualified
long-term care insurance policies as defined in Section 7702B
Mississippi Revenue Bond Service of the Internal Revenue Code. The credit available is twenty-
Employees whose wages have been assessed to help five percent (25%) of premiums paid during the taxable year not
pay for Business Finance Corporation issued bonds to exceed $500.00 or the taxpayer’s income tax liability,
which created their jobs, may claim a credit against their whichever is less for each individual qualified long-term care
income taxes. Job Development Assessment Fee insurance policy. No carry forward is allowed for any unused
amounts are shown in the city or local income tax portion. If more than one person is carried on the same policy,
withholding block on the W-2 form, with the word “RED” credit is only available for that one policy.
for the city or local name. Credit amounts which exceed
the tax due are not refundable and may not be carried Biomass Energy Investment Credit
forward to another tax year. A credit is allowed for eligible facilities equal to five (5%) of
investments made in the initial establishment of the facility.
An eligible facility is a new facility that creates at least twenty
Reforestation Tax Credit (20) full time jobs with a minimum investment from private
The reforestation tax credit is based on the costs incurred sources of $50,000,000.00 and produces electric energy from
for certain approved reforestation practices and is equal to biomass. The credit shall commence within two (2) years from
the lesser of fifty percent (50%) of the actual cost of the date the facility becomes operational and may be carried
approved practices, or fifty percent (50%) of the average forward for five (5) consecutive years. The credit is limited to
cost of approved practices as established by the Mississippi fifty percent (50%) of the total state income tax liability.
Forestry Commission. The maximum amount of credit that
may be utilized in any one (1) taxable year shall not exceed Wildlife Land Use Credit
the lesser of $10,000.00 or the amount of income tax A state income tax credit is allowed that provides a $5.50 per
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 Enlarge image | acre tax credit for certain taxpayers that allow land to be claimed on Form 80-108 (Federal Schedule A). A copy of the used as a natural area preserve, wildlife refuge, wildlife letter issued by the charitable organization must be attached management area or public outdoor recreation area. Land to the return. The total amount of tax credits that may be must first be approved to be suitable for the uses listed allowed in any calendar year for this credit and the Charitable above by the Mississippi Commission on Wildlife, Fisheries Contribution Credit shall not exceed one million dollars and Parks. Any unused credit amount may be carried ($1,000,000.00). For more information on how to claim the forward for five (5) years from the close of the taxable year credit see the Technical Bulletin at: in which the land was approved for such a use. https://www.dor.ms.gov/individual/qualifying-charitable- organizations Prekindergarten Credit A credit is available for qualified prekindergarten program Endowment Fund Charitable Credit support contributions paid to approved providers, lead A credit is available for charitable gifts made by taxpayers to partners or collaboratives not to exceed One Million Dollars endowed funds held by community foundations in Mississippi, ($1,000,000.00) by any individual, corporation or other which is defined as an entity that is exempt from federal income entity having taxable income during any calendar year. In taxation under Section 501(c)(3) of the Internal Revenue Code order to qualify for this credit, the amount of the qualified that is recognized by the Mississippi Association of prekindergarten program support contributions paid shall Grantmakers as meeting certain requirements. “Endowed fund” be approved by the State Department of Education. Any is defined as a fund held in a qualified community foundation unused portion of the credit may be carried forward for that provides benefit to charitable causes in Mississippi that is three (3) years. intended to exist in perpetuity. An endowed fund my include, but is not limited to, donor-advised funds, community foundation Qualifying Charitable Contribution Credit Approved by affiliate funds, field-of-interest funds, agency funds and DOR designated organizational funds. A credit is allowed in an A credit is available for donations made to a qualifying amount equal to twenty-five percent (25%) of a qualified charitable organization which is defined as an organization contribution to an endowed fund at a qualified community exempt under Section 501(c)(3) of the Internal Revenue foundation, subject to the following (as defined in §27-7-207): Code or a designated community action agency that receives community services block grant program monies The minimum amount of a qualified contribution shall be one pursuant to 42 USC 9901. The credit is the lesser of four thousand dollars ($1,000.00). The maximum amount of a hundred dollars ($400.00) or the amount of contribution in qualified contribution shall be two hundred thousand dollars any taxable year for a single individual, or the lesser of ($200,000.00). The total qualified contributions from any eight hundred dollars ($800.00) or the amount of the qualified taxpayer eligible for the tax credit shall be two contribution in any taxable year for a married couple filing hundred thousand dollars ($200,000.00) per year. The a joint return. If a married couple chooses to file separate aggregate amount of tax credits shall not exceed five hundred returns for a taxable year, each may claim only one-half thousand dollars ($500,000.00) in any one (1) calendar year. (1/2) of the tax credit that would have been allowed for a joint return. Any unused credit amount may be carried Pregnancy Resource Charitable Contribution Credit forward for five (5) consecutive taxable years. This credit is A credit is available for voluntary cash contributions by certain in lieu of the charitable contribution deduction claimed on taxpayers to eligible charitable organizations, which is defined Form 80-108 (Federal Schedule A). The total amount of tax as an organization that is exempt from federal income taxation credits that may be allowed in any calendar for this credit under Section 501(c)(3) of the Internal Revenue Code and is a and the Foster Care Charitable Credit shall not exceed one pregnancy resource center or crisis pregnancy center eligible to million dollars ($1,000,000.00). For more information on receive funding disbursed by the Choose Life Advisory how to claim the credit see the Technical Bulletin at: Committee. The credit is available to a business enterprise https://www.dor.ms.gov/individual/qualifying-charitable- engaged in commercial, industrial, or professional activities and organizations operating as a corporation, limited liability company, partnership, or sole proprietorship. The credit is limited to 50% Qualifying Foster Care Charitable Credit Approved by of the income tax due. Any unused portion of the credit may be DOR carried forward for five (5) years. This credit is in lieu of the A credit is available for donations made to a qualifying foster charitable contribution deduction. care charitable organization which is defined as an organization that each operating year provides services to at Railroad Infrastructure Tax Credit least one hundred (100) qualified individuals in this state and A credit is available for certain new, reconstruction and spends at least fifty percent (50%) of its budget on services replacement expenditures made by Class II and Class III to qualified individuals in this state. The organization must railroads. The credit is limited to the income tax due. Any be exempt under Section 501(c)(3) of the Internal Revenue unused portion of the credit may be carried forward for five (5) Code. years. The total amount of credits that may be claimed by all The credit is the lesser of (1) five hundred dollars ($500.00) taxpayers shall not exceed $8,000,000 during a calendar year. or the amount of the contribution in any taxable year for a A taxpayer may transfer by written agreement any unused tax single individual or (2) the lesser of one thousand dollars credit to an eligible transferee at any time during the year in ($1,000.00) or the amount of the contribution in any taxable which the credit is earned and five (5) years follow the year in year for a married couple filing a joint return. If a married which the credit is earned. couple chooses to file separate returns for a taxable year, Blood Donation each may claim only one-half (1/2) of the tax credit that A credit is available for an employer of $20 for each verified would have been allowed for a joint return. Any unused blood donation made by an employee as part of a blood drive. credit amount may be carried forward for five (5) consecutive The credit is limited to the income tax due. No carry forward is taxable years. allowed for any unused portion. This credit is in lieu of the charitable contribution deduction 18 |
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GENERAL INFORMATION
third party access are found under the "Other Taxpayers'
ELECTRONIC FILING Accounts" tab in TAP. For more information on TAP, visit our
website at www.dor.ms.gov.
The Department of Revenue offers several electronic filing
methods to make filing returns easier. The advantages of filing
electronically are: WHO MUST SIGN?
1. Faster
2. Convenient You must sign your tax return. The return is not considered
3. Easier legal until you sign and date it. If you and your spouse are filing
4. More accurate a joint or combined return, both of you must sign even if only
5. Some are even FREE!!! one had income. If your return was prepared by someone else,
that person must sign the return as the preparer. No refunds
will be made unless the return is properly signed.
Federal/State Electronic Filing Program: Your professional
tax practitioner can file both your federal and state returns by
using the E-File program. Returns are more accurate, and
refunds are much faster when you file electronically. An TAX PAYMENTS
approved transmitter must sign Form 80-115 (MS8453), The total tax due on the return must be paid in full no later than
Mississippi State Declaration for Electronic Filing. Ask your the 15th day of the 4th month after the end of the tax year.
tax preparer about electronic filing!
Payment Options:
Federal/State On-Line Filing Program: You can file your tax • On-line Payments: To pay on-line, go to www.dor.ms.gov,
return from the convenience of your home computer by click on Taxpayer Access Point (TAP) and follow the
purchasing a computer program from a store or the internet. instructions. Users are able to make estimated payments
Visit our website at www.dor.ms.gov for additional information on-line without a DOR account or a TAP login.
on how to file Mississippi returns on-line and how to access
approved on-line software providers. • Check or Money Order Payments (Payments Not
Updates to the Electronic Filing Program and other updated Submitted with the Return): To pay by check or money
filing information can be accessed through our website at order, complete the payment voucher (Form 80-106), make
www.dor.ms.gov. The Department of Revenue notifies your the check or money order payable to the Department of
transmitter that your return has been received and accepted. Revenue and mail both to P.O. Box 23192 Jackson, MS
39225-3192. Write your identification number on the check
or money order. DO NOT send cash through the mail.
Direct Deposit: Have your tax refund deposited directly into
your checking or savings account. This is available for
Individual Income Tax Returns that are filed using the E-File
Program. Returns must be filed electronically through an INSTALLMENT AGREEMENT
approved tax preparer or through an on-line service provider. An installment agreement is available to taxpayers that have a
Ask your tax preparer about direct deposit or visit our website tax liability of at least $75.00. In order to qualify for the
at www.dor.ms.gov for more information. installment agreement, the return must be filed on or before the
If you electronically file a complete and accurate return, due date, or any extensions allowed, and Form 71-661 must be
your refund may be issued in 7 to 10 business days. submitted with the return. You (and your spouse if a joint return)
must have filed all required income tax returns and paid all taxes
Taxpayer Access Point (TAP): TAP provides online access due for the past five (5) years. You also cannot have
to your tax account information 24 hours a day, 7 days a week. previously entered into an installment agreement during
TAP is free and convenient! the past five (5) years.
There are two (2) types of installment agreements for
Users of TAP are able to:
taxpayers that have a tax liability:
• make electronic payments
• view recent account activity and history 1) Tax liability of $75.00 but no more than $3,000.00 - The
• view tax correspondence installment agreement allows you to pay the amount due in
• make address changes twelve (12) equal monthly installments.
Your SSN/ITIN, Mississippi Adjusted Gross Income (AGI) 2) Tax liability exceeding $3,000.00 and an installment
from your latest filed return, and your email address will be agreement with the Internal Revenue Service (IRS) for the
needed to sign up for access to your account on-line. same tax year. The installment agreement allows you to pay
the amount due in sixty (60) equal monthly installments.
You must attach a copy of the approved installment
Third Party Access for Tax Practitioners: Tax practitioners, agreement notification from the IRS. The agreement may
you can have TAP access to account information for each of be terminated if any installment payment is not made timely.
your clients from one login. First, create your own TAP account It may also be terminated if you do not pay any other tax
(only one per FEIN). Once you are registered on TAP, select liability when the liability is due.
"Add Access to Existing Account”. Your client (taxpayer) must
provide you the Letter ID and Account ID in order for you to Interest at the rate of 1/2% per month continues to accrue
have access to their accounts. All accounts you set up for during the installment agreement period. You will need to
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 Enlarge image | contact our office for the remaining balance on the account April 15th. prior to the last payment to ensure the interest is paid correctly. • Failure to File: The penalty for failure to file a return is If you have a pending bankruptcy case, you may be barred by federal law from participation in an installment agreement. imposed after October 15th. The penalty is 5% per month Please contact our office for more details. Additionally, if you not to exceed 25% in the aggregate. The penalty is based file bankruptcy during the installment period, you must notify on the balance due on the return. Such failure to file a return our Bankruptcy Section immediately at (601) 923-7393. Due penalty shall not be less than $100.00. to the automatic stay provisions of the U.S. Bankruptcy Code, the installment agreement may be void at the time you file your ROUND TO THE NEAREST DOLLAR bankruptcy case. All dollar amounts should be rounded to the nearest whole dollar (no pennies). Round down to the next lower dollar amounts DECLARATION OF ESTIMATED TAX under $.50 and round up to the next higher dollar amounts of Generally, you must file a Declaration of Estimated Tax, Form $.50 and over. For example, $2.15 becomes $2.00, $4.75 80-106, for the income tax year if you do not have at least 80 becomes $5.00, and $3.50 becomes $4.00. percent (80%) of your annual Mississippi income tax liability prepaid through withholding and if your annual tax liability exceeds $200.00. WHAT TAX RECORDS DO I NEED TO KEEP? Quarter Due Date Keep a copy of your return with all attachments. Also, keep the First Quarter April 15th original or a copy of any schedules or statements you used to prepare your return. Keep your records that support items of Second Quarter June 15th income or deductions appearing in a tax return until the statute Third Quarter September 15th of limitations for the return expires. The statute of limitations is Fourth Quarter January 15th generally three (3) years from the date the return was due or filed, whichever is later. Estimate payments may be filed on-line through TAP. From Save any records concerning property, home, stocks, and the TAP home page, click on “Make an Estimated Payment”. business property you bought and may sell later. The records Your name, SSN/ITIN and contact information will be needed kept should show the purchase price, date, and related cost. in order to make an estimated payment. For real property, keep records showing the cost and date of Underestimating the required amount of tax or failure to file improvements. estimated tax returns and pay the tax within the time prescribed Your return may be audited by the IRS or the Department of will result in an assessment of interest at the rate of 1/2% per Revenue. If audited, the law requires you to show proof of your month on underpayment of tax from the date payment is due income, expenses, and cost of assets. In the case of an audit until paid (see exception below). Form 80-320, Interest and by the IRS, the statute of limitations for adjusting income tax Penalty Worksheet should be used to determine the amount of returns is extended for three (3) additional years beginning with underestimated interest due. the date the audit is disposed of by the IRS. Exceptions: You will not have to pay the underestimated interest if either of the following applies: TAX RATES • Gross income from farming or fishing is at least two-thirds of total gross income and (a) the estimate tax paid by the 15th Income Tax: 0% on the first $5,000.00 of taxable income, 4% day of the first month after the close of the income year or on the next $5,000.00 of taxable income and 5% on taxable (b) the income tax return is filed by the first day of the third income in excess of $10,000.00. month following the close of the income year and tax shown as due is paid. AMENDED RETURN • Filing requirements met after the payment due date. Compute the interest in the applicable columns and provide File an amended return to: the explanation on page 2 of Form 80-320. • make adjustments to tax claim a refund due to an adjustment to tax • INTEREST AND PENALTY PROVISIONS • report federal adjustments (1040X) • report IRS audit adjustments • First-time Home Buyer Penalty: The first-time home buyer penalty will be imposed if money is withdrawn from a savings When to File: A taxpayer may apply to the Commission for account for any purpose other than payments of eligible cost. revision of any return filed at any time within 3 years of the due The penalty is 10% of the amount withdrawn for unqualified date; or, if an extension was granted, 3 years from the date the expenses (using the amount from Form 80-108, Part V, return was filed. The 3-year period is not applicable to an IRS Schedule N, Line 2). audit; however, no additional assessment or refund will be • Late Payment: Interest and penalty are charged on taxes made more than three (3) years after the date the IRS disposes paid late even if an extension of time to file is granted. The of the tax liability in question. interest is at the rate of 1/2% per month from the due date until Internal Revenue Service Audit (RAR): To document paid. The penalty imposed for failure to pay the tax when due adjustments made as a result of an IRS audit, the Revenue is 1/2% per month not to exceed 25% in the aggregate. Late Agent Report should be attached to the Mississippi amended payment interest and penalty apply to any unpaid tax after 20 |
 Enlarge image | return. If the amended return is filed within 30 days of the DEATH OF A TAXPAYER finalized IRS audit, penalties will not be assessed. Amended Federal: To document adjustments made as a If you are a survivor or representative of a deceased taxpayer, result of an amended federal return, a copy of the amended you must file a return for the taxpayer who died during the tax federal (Form 1040X) should be attached to the amended year or before the 2022 return is filed. A return for the Mississippi return. deceased taxpayer should be filed on the form which would have been appropriate had he or she lived. Enter the word Any other documentation and forms supporting the "deceased" and the date of death after the decedent's name adjustments made, such as wages and withholding on the return. Include the decedent’s social security number in (Form 80-107) and Schedule A itemized deductions the space provided. If this is a Married Filing Joint return, the (Form 80-108) must also be filed with the amended surviving spouse must file as the primary taxpayer. Mississippi return. A copy of the original return filed If a refund of less than $500.00 is requested on the decedent's must also be attached to the amended return. return, a refund may be paid without the necessity of administration to the decedent's surviving spouse, or in the absence of a surviving spouse, to a survivor in the order listed in Miss. Code Ann. Section 27-73-9. In either case, the survivor must complete and attach to the refund check an affidavit attesting to the fact that he or she is the rightful heir to the decedent's refund of Mississippi income tax. A Statement of Heirship, Form 80-699, may be obtained from the Department of Revenue by contacting Customer Service at (601) 923- 7700. REFUND INFORMATION Due to the increase in fraudulent activity, the Department has Refund information is also available by phone 24 hours a day. implemented additional procedures and safeguards into our You will need your Social Security Number to get information return processes in an effort to mitigate potential fraud. These about your refund. processes will validate income tax returns and credits reported prior to issuing requested refunds. As a result, these additional Refunds …………………………………….. (601) 923-7801 procedures may cause a delay in refund processing in order to ensure that the right refunds are being paid to the right taxpayers. Information about your refund can be accessed by visiting www.dor.ms.gov and clicking on “Where’s My Refund?” 24 hours a day. The following information is required to get information concerning your refund: • The primary filer’s social security number or ITIN • The tax year for which the refund is requested • Mississippi AGI from the most recent individual income tax return CONTACT US TELEPHONE ASSISTANCE DISTRICT SERVICES OFFICES Taxpayer assistance is available between 8:00 a.m. and 5:00 Gulf Coast District Service Office p.m. Monday through Friday by calling the Department of 1141 Bayview Ave., Ste. 400 Revenue or any of the District Offices. Please use the correct Biloxi, MS 39530-1601 number listed for information. Collect calls are not accepted. Phone: (228) 436-0554 Fax: (228) 436-0964 Taxpayer Assistance ……………………… (601) 923-7700 Hattiesburg District Service Office During periods of peak demand for telephone assistance, you P.O. Box 1709, Hattiesburg, MS 39403-1709 may encounter busy signals when trying to call. 17 JM Tatum Industrial Dr., Ste. 2 Hattiesburg, MS 39401 Phone: (601) 545-1261 We apologize for any inconvenience and ask for your Fax: (601) 584-4051 patience. 21 |
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Hernando District Service Office
2631 McIngvale Road, Suite 116
Hernando, MS 38632
Phone: (662) 449-5150
Fax: (662) 449-5163
Jackson District Service Office
P.O. Box 1033, Jackson, MS 39215-1033
500 Clinton Center Dr., Clinton, MS 39056
Phone: (601) 923-7300 Fax: (601) 923-7318
Meridian District Service Office
P.O. Box 5794, Meridian, MS 39302
900 A Highway 19 South Meridian, MS 39301
Phone: (601) 483-2273
Fax: (601) 693-2473
FAQs
The following is intended to provide general information 3. I am getting an income tax refund this year. When will
concerning frequently asked questions about taxes I get my check?
administered by the Mississippi Department of Revenue. It Due to the increase in fraudulent activity, the Department
is an informal interpretation of the tax law and is not intended has implemented additional procedures and safeguards
to serve as a rule, regulation, declaratory opinion, or letter into our return processes in an effort to mitigate potential
ruling. Legislation, regulations, court decisions, notices and fraud. These processes will validate income tax returns
announcements could affect the accuracy of this information. and credits reported prior to issuing requested refunds. As
Please refer to the Mississippi Code Annotated and the a result, these additional procedures may cause a delay in
Mississippi Administrative Code for the most current version of refund processing in order to ensure that the right refunds
the law and administrative procedures. are being paid to the right taxpayers.
1. I am a full-year resident but my spouse is not. How 4. What if I am audited by the IRS?
should we file?
If you will receive a refund or owe additional federal tax, you
You must file a Mississippi Return Form 80-205 (Non- should file an amended Mississippi return after the Internal
Resident Form). The resident spouse will report to Revenue Service disposes of the tax liability in question
Mississippi income earned from ALL sources for the entire (See Miss Code Ann. Section 27-7-49 (3)). See the
year. The spouse that is not a resident will report to “Amended Return” section of this booklet for additional
Mississippi income earned in Mississippi, but will declare his information on filing an amended return.
or her total income for purposes of prorating the exemptions
and deductions.
5. Why did I receive a1099-G?
2. I am in the armed forces. What is my residency status? The 1099-G is an information-only form. It is sent because
What is my spouse’s residency status? the Internal Revenue Service requires us to inform you of
the amount of the state income tax refund issued to you last
Mississippi Resident – If you enter the armed forces when year.
you are a Mississippi resident, you do not lose your
Mississippi residency status, even if you are absent from If you deducted state income taxes on last year's federal
this state on military orders. You are subject to the same income tax return (Federal Schedule A), then you are
residency requirements as any other Mississippi resident required to report this amount as income on your federal
and are required to file a Mississippi income tax return. tax return this year. If you did not itemize your deductions
on the federal return, then this form is only for your records.
Non-Resident – If you are not a Mississippi resident but are
stationed in this state by military orders, your military income
is not subject to Mississippi income tax. However, if you 6. Where can I get income tax forms?
have income subject to Mississippi tax, file Form 80- 205 Forms and instructions are available, at www.dor.ms.gov,
(Non- Resident Form). Mississippi does tax other income or they may be picked up at any of the agency’s district
earned in this state by you. offices. Additionally, forms are also available at public
The Military Spouses Residency Relief Act (MSRRA) libraries across the state.
provides that spouses of military personnel who move to Paper forms may be printed and completed by hand or
Mississippi due to a servicemember spouse being posted for completed on-line and printed. The on-line fill-in form does
military duty can elect to use the same residence as the not provide mathematical assistance or other prompts, but
servicemember spouse for tax purposes. This allows non- it does allow the taxpayer to complete return information
resident spouses to exclude Mississippi income if the spouse and print the form ready for mailing. Filing your return
meets certain criteria, such as filing and paying income tax electronically can speed up your refund!
to the state of residency. For more information regarding the
MSRRA please visit www.dor.ms.gov.
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7. How do I report gambling winnings?
Gambling winnings reported on a W-2G, 1099, or other
informational return from Mississippi casinos are subject to
a three percent (3%) non-refundable income tax. The
casinos withhold the tax at the time of payout. For Non-
Mississippi gambling see Form 80-108, Schedule N.
The amount withheld is non-refundable to the taxpayer.
Miss. Code Ann. Section 27-7-901 provides that the
amount of winnings reported on W-2G, 1099 or other
informational return from Mississippi casinos are not
included in Mississippi income and no income tax credit is
allowed for the amount of withholding.
A non-resident taxpayer with only Mississippi gambling
winnings and/or losses should not file a Mississippi tax
return. The document provided by the casino is considered
the income tax return for this type of Mississippi income and
therefore is proof that the tax was paid to Mississippi.
8. Where do I mail my return?
If you are receiving a refund: All other income returns:
P.O. Box 23058 P.O. Box 23050
Jackson, MS 39225-3058 Jackson, MS 39225-3050
9. What are my payment options?
• On-line Payments: To pay on-line, go to
www.dor.ms.gov, click on Taxpayer Access Point
(TAP) and follow the instructions. Users are able to
make estimated payments on-line without a DOR
account or a TAP login .
• Check or Money Order Payments (Payments Not
Submitted with the Return): To pay by check or
money order, complete the payment voucher (Form 80-
106), make the check or money order payable to the
Department of Revenue and mail both to P.O. Box
23192, Jackson, MS 39225-3192. Write your
identification number on the check or money order. DO
NOT send cash through the mail.
To view a complete list of our most frequently asked questions,
visit our website at www.dor.ms.gov.
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APPENDIX COUNTY
CODES
COUNTY CODE COUNTY CODE COUNTY CODE
Adams 01 Itawamba 29 Pike 57
Alcorn 02 Jackson 30 Pontotoc 58
Amite 03 Jasper 31 Prentiss 59
Attala 04 Jefferson 32 Quitman 60
Benton 05 Jefferson-Davis 33 Rankin 61
Bolivar 06 Jones 34 Scott 62
Calhoun 07 Kemper 35 Sharkey 63
Carroll 08 Lafayette 36 Simpson 64
Chickasaw 09 Lamar 37 Smith 65
Choctaw 10 Lauderdale 38 Stone 66
Claiborne 11 Lawrence 39 Sunflower 67
Clarke 12 Leake 40 Tallahatchie 68
Clay 13 Lee 41 Tate 69
Coahoma 14 Leflore 42 Tippah 70
Copiah 15 Lincoln 43 Tishomingo 71
Covington 16 Lowndes 44 Tunica 72
Desoto 17 Madison 45 Union 73
Forrest 18 Marion 46 Walthall 74
Franklin 19 Marshall 47 Warren 75
George 20 Monroe 48 Washington 76
Greene 21 Montgomery 49 Wayne 77
Grenada 22 Neshoba 50 Webster 78
Hancock 23 Newton 51 Wilkinson 79
Harrison 24 Noxubee 52 Winston 80
Hinds 25 Oktibbeha 53 Yalobusha 81
Holmes 26 Panola 54 Yazoo 82
Humphreys 27 Pearl River 55 Non-Resident 83
Issaquena 28 Perry 56 Resident Living Out 90
of State
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TAX CREDIT CODES * Carryover not available
TAX CREDIT CODES
CODE CREDIT CODE CREDIT
* 02 Premium Retaliatory 24 Alternative Energy Jobs
* 03 Finance Company Privilege 25 Child Adoption
05 Jobs Tax 26 Historic Structure Rehabilitation (Attach Statement)
06 National or Regional Headquarters * 27 Long Term Care
07 Research and Development Skills 28 New Markets
08 Employer Child / Dependent Care 29 Biomass Energy Investment
10 Reforestation 30 Wildlife Land Use
* 11 Gambling License Fee 31 Prekindergarten Credit
* 12 Financial Institution Jobs 32 Headquarters Relocation Credit
13 Mississippi Revenue Bond Service 34 Qualifying Charitable Contribution Credit Approved by DOR
14 Ad Valorem Inventory 35 Qualifying Foster Care Charitable Credit Approved by DOR
15 Export Port Charges 36 Business Contributions to Eligible Charitable Organizations
16 Insurance Guaranty 37 Endowment Fund Charitable Credit
17 Import Credit 38 Inland Water Transportation
18 Land Donation 39 Pregnancy Resource Charitable Contribution Credit
19 Broadband Technology 40 Railroad Infrastructure Tax Credit
21 Brownfield Credit * 41 Blood Donation
22 Airport Cargo Charges * 50 Bank Share
23 Manufacturing Investment Tax Credit
SCHEDULE OF TAX COMPUTATION
TAXPAYER SPOUSE
TAX RATE(S) (COLUMN A) (COLUMN B) TOTAL
TAXABLE INCOME TAXABLE INCOME (COLUMN A + B) RATES INCOME TAX
1. First $5,000 + = x 0%
2. Next $5,000 or part + = x 4%
3. Remaining balance + = x 5%
4. Subtotal + =
5. Total income tax – enter on page 1, line 17 (sum of lines 1 through 3)
Line 1: Enter the first $5,000 of taxable income or part ($0 - $5,000) in Column A and Column B if applicable. Multiply the total of these
two columns by 0% and enter the resulting tax in the far right column labeled “Income Tax”.
Line 2: Enter the next $5,000 of taxable income or part ($5,001 - $10,000) in Column A and Column B if applicable. Multiply the total
of these two columns by 4% and enter the resulting tax in the far right column labeled “Income Tax”.
Line 3: Enter the remaining balance of taxable income in Column A and Column B if applicable. Multiply the total of these two
columns by 5% and enter the resulting tax in the far right column labeled "Income Tax."
Line 4: Enter the total of lines 1- 3 for Column A and Column B if applicable.
Line 5: Enter the total of the amounts entered under "Income Tax" from lines 1, 2, and 3. Transfer this amount to page 1, line 17 (line 20,
non-resident) of your return .
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