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Form 80-160-22-8-1-000 (Rev. 10/22) 
                                                                   Mississippi                                                    Print Form
                                                    Tax Credit For Income Tax Paid
                                                      To One Or More Other States
Name                                                                                                  SSN

Tax credit, as determined below, is allowed only to LEGAL RESIDENTS of Mississippi who pay an income tax imposed by another state on income
earned therein and taxed by Mississippi.  If a credit is claimed for tax paid to another state, there must be attached to the Mississippi income tax
return a copy of the income tax return filed with the other state and proof of payment of tax.  A copy of the Wage and Tax Statement indicating
tax withheld is not considered proof of payment of the liability to another state.

  INCOME SUMMARY

                                       TOTAL INCOME EARNED             INCOME EARNED  INCOME EARNED  INCOME EARNED                             TOTAL  
                                              EVERYWHERE               IN STATE OF                    IN STATE OF       IN STATE OF            OUT OF STATE 
                                                                                                                                               INCOME 
                                                                                                                                               (line 4, column 3 plus 
                                     Joint or Single
                                     Taxpayer         Spouse           (Name of State)                (Name of State)   (Name of State)        column 4 and column 5)
                                     Column 1         Column 2         Column 3                       Column 4            Column 5             Column 6
 1   Total Income
 2   Standard or Itemized  
      Deduction(s)
 3   Exemption

 4   Taxable Income  
     (line 1 minus line 2 and line 3)

  COMPUTATION OF TAX CREDIT

                                                                       Column 3                       Column 4            Column 5
 5   Ratio (divide amounts on line 4, columns 3, 4 and 5 by the amount 
      on line 4, column 6)                                                               %%%
         OTHER STATES INCOME AT MISSISSIPPI RATES                                                                                              TOTAL
                                                                       MULTIPLY TAX COMPUTED AT LEFT BY RATIO ABOVE                            Column 6
  Enter amount from line 4,                           Total Income Tax Line 5, column 3               Line 5, column 4  Line 5, column 5       Line 11, column 3 plus 
                                     Column A         Column B
  column 6                                    Rates                    multiplied by column B multiplied by column B    multiplied by column B column 4 and column 5
 6    First $5,000 or part                    X 0 % =    00                                           0                    0

 7    Next $5,000 or part                     X 4 % =

 8    Remaining Balance                       X 5 % =
 9   Tax credit computed (add lines 6 through 8 in columns 3, 4 and 5)

 10  Income tax due to other states (from other states return(s),  
       attach other states return(s))
 11  Enter the lesser of line 9 or line 10 (column 3 through column 5)

 12  Enter amount of income tax due (from Form 80-105, page 1, line 17 
       or Form 81-110, page 1, line 2)                                                                                  12                             .00
 13  Allowable tax credit for tax paid to other states (the lesser of  line 11, column 6 or line 12;  
       enter here and on Form 80-105, page 1, line 18 or on Form 81-110, page 1, line 3)                                13
                                                                                                                                                       .00

                                                      Duplex and Photocopies NOT Acceptable

Form 80-160-22-1-2-000 (Rev. 10/22) 

                                                           Mississippi
                                                Tax Credit For Income Tax Paid
                                                To One Or More Other States

If you are a resident of Mississippi who earns income in another state and are required to pay an income tax to that other state, you are allowed to   
take a credit against your Mississippi income tax due in the same year for the total income tax due to the other state (subject to certain limitations).  The  
withholding amounts shown on your W-2 forms are NOT the same as actual tax paid to the other state.  Copies of withholding statements are not   
sufficient to establish the credit.  In order to be allowed this credit, you MUST file an income tax return with the other state and attach a copy of the other 
state returns along with this Form 80-160 to your Mississippi return.            

Limitations
Miss. Code Ann. Section 27-7-77 provides for the following three limitations:   
(1) The credit may not exceed the amount of income tax due the State of Mississippi, indicated on line 17;
(2) The credit may not exceed the amount of income tax actually paid to the other state; and
(3) The credit may not exceed an amount computed by applying the highest applicable Mississippi rates to the net taxable income reported to the other
state.  Highest rates is defined as the highest rates at which the net taxable income reported to the other state is taxable by the State of Mississippi.
Specific Line Instructions 

Income Summary
Line 1      Enter the total income earned everywhere in column 1 and column 2, if applicable.  Enter the income earned in other states separately in  
    columns 3, 4 and 5.  The name of each state should be entered above columns 3, 4 and 5.  
Line 2      Enter the standard or itemized deduction(s) claimed on your Mississippi return in column 1 and column 2, if applicable.  Enter the standard or  
    itemized deduction(s) claimed on your other state return(s) in columns 3, 4 and 5.       
Line 3      Enter the exemption amount claimed on your Mississippi return in column 1 and column 2, if applicable.  Enter the exemption amount claimed  
    on your other state return(s) in columns 3, 4 and 5.   Allocate deductions and exemptions to the taxpayer and/or spouse in the same manner  
    as state return(s).        
Line 4      Enter the taxable income in columns 1 through 5 by subtracting line 2 and line 3 from line 1.  Enter the total out of state taxable income in  
    column 6 by adding columns 3, 4 and 5.

Computation of Tax Credit

Line 5      Enter the ratio by dividing amounts on line 4, columns 3, 4 and 5 by the amount on line 4, column 6.

Line 6      Enter the first $5,000 of taxable income or part ($0 - $5,000) of amount in line 4, column 6 on line 6, column A.  Enter $0 in column B (by 
    multiplying column A by 0%) and in columns 3, 4 and 5. 
Line 7      Enter the next $5,000 of taxable income or part ($5,001 - $10,000) of amount in line 4, column 6 on line 7, column A.  Enter the total   
    income tax in column B by multiplying column A by 4%.  Enter the percentage of tax due by multiplying the amount in column B by the ratio  
    amounts in line 5, columns 3, 4 and 5.   
Line 8      Enter the remaining balance of taxable income ($10,001 and above) of amount in line 4, column 6 on line 8, column A.  Enter the total  
    income tax in column B by multiplying column A by 5%.  Enter the percentage of tax due by multiplying the amount in column B by the ratio  
    amounts in line 5, columns 3, 4 and 5.   
Line 9      Enter the computed tax credit by adding lines 6 through 8 in columns 3, 4 and 5.  

Line 10    Enter the income tax due to other states (from other state return(s) and attach a copy of the other state return(s).) 

Line 11    Enter the lesser of line 9 or line 10, columns 3, 4 and 5.  Enter in column 6 the total of columns 3 through 5.

Line 12    Enter the amount of income tax due on Form 80-105, page 1, line 17 or Form 81-110, page 1, line 2.  

Line 13    Enter the amount of allowable tax credit for tax paid to other states (the lesser of line 11, column 6 or line 12; enter here and on Form 80-105,  
    page 1, line 18 or on Form 81-110, page 1, line 3.)