2025 Form 80-100 Mississippi Individual Income Tax Instructions

Form 80-100-25-1-1-000 (Rev. 12/25)

RESIDENT, NON-RESIDENT
AND
PART-YEAR RESIDENT
INCOME TAX INSTRUCTIONS

INDIVIDUAL INCOME TAX BUREAU
PO BOX 1033
JACKSON, MS 39215-1033

# TABLE OF CONTENTS

WHAT'S NEW! 3
LEGISLATIVE CHANGES 3
REMINDERS 3
FILING REQUIREMENTS 5
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 15
FORM 80-108 15
SCHEDULE A - ITEMIZED DEDUCTIONS 15
SCHEDULE B - INTEREST AND DIVIDEND INCOME 16
SCHEDULE N - OTHER INCOME/ LOSS & SUPPLEMENTAL INCOME 16
INCOME TAX CREDITS 17
GENERAL INFORMATION 21
ELECTRONIC FILING 21
TAXPAYER ACCESS POINT (TAP) 21
WHO MUST SIGN? 21
TAX PAYMENTS 21
INSTALLMENT AGREEMENT 21
DECLARATION OF ESTIMATED TAX 22
INTEREST AND PENALTY PROVISIONS 22
ROUND TO THE NEAREST DOLLAR 22
WHAT TAX RECORDS DO I NEED TO KEEP? 22
TAX RATES 22
AMENDED RETURN 22
DEATH OF A TAXPAYER 23
REFUND INFORMATION 23
CONTACT US 23
TELEPHONE ASSISTANCE 23
DISTRICT SERVICE OFFICES 23
FAQs 24
APPENDIX 26
COUNTY CODES 26
TAX CREDIT CODES 27
SCHEDULE OF TAX COMPUTATION 27

# LEGISLATIVE CHANGES

WHAT'S NEW!
The following is a brief description of selected legislative changes. A copy of all legislative bills is available at www.legislature.ms.gov.
House Bill 1

• Effective July 1, 2025

Revises various sections of law relating to income tax, sales tax, use tax, fuels excise taxes, and the Public
Employees' Retirement System (PERS).
Income Tax the bill reduces income tax on individuals for taxable income in excess of $10,000 as follows:
Tax Year 2027 Excess of $10,000 @ 3.75%
Tax Year 2028 Excess of $10,000 @ 3.5%
Tax Year 2029 Excess of $10,000 @ 3.25%
House Bill 1201 - Effective January 1, 2025
The bill requires the DOR to work in conjunction with the
Secretary of State's office (SOS) to establish a program to provide tax incentiv es for taxpayers who develop blighted property in MS for the purpose of placing the property into use either as an owner-occupied dwelling or commercial building.
House Bill 1644

• Effective January 1, 2025

Revises the definition of "equipment used in the deployment of broadband technologies" for purposes of the income tax credit and corporation franchise tax credit available to telecommunications enterprises for investments made in such equipment before 7/1/2030, and for purposes of the ad valorem tax exemption for such equipment placed in service.
Important tips to help expedite processing of your return:

# REMINDERS

For calendar year 2030 and all years thereafter, except as otherwise provided below, a rate of 3%.
This bill also provides a method for determining whether the income tax imposed on individuals for income in excess of $10,000 will be reduced below 3%. For the calendar year 2031 and any year thereafter, if the
Working
Cash-Stabilization Reserve Fund is fully funded, the income tax imposed on all taxable income in excess of
$10,000 will be reduced by a percentage as indicated below, depending on the percentage by which the
Adjusted General Fund Revenue Collections for a fiscal year (beginning with fiscal year 2029) exceed the
Appropriations for the following fiscal year (beginning with fiscal year 2030):
If the excess is at least 0.85%, but less than 1%, of the cost of a 1% cut, the tax will be reduced by 0.2%;
If the excess is at least 1%, but less than 1.15%, of the cost of a 1% cut, the tax will be reduced by 0.25%; and
If the excess is at least 1.15% of the cost of a 1% cut, the tax will be reduced by 0.3%.
The bill further provides definitions for "appropriations" and "cost of a 1% cut" for purposes of determining future income tax rate reductions.
House Bill 961 - Effective July 1, 2025
Reenacts code that provides an income tax credit for taxpayers that use port facilities at state, county and municipal ports for the export of cargo and extends the repealer to 7/1/2028. It also reenacts code that provides an income tax credit for certain taxpayers that use the airport facilities at public airports for certain charges paid by the taxpayer on the export or import of cargo and extends the repeal date to 7/1/2028.
House Bill 972 - Effective July 1, 2025
Amends code to extend the repeal date to 1/1/2029, for the income job tax credit for an enterprise primarily engaged in providing inland water transportation of cargo on lakes, rivers, and intracoastal waterways for each fulltime employee of the enterprise in a MS full-time position.
✓ Use black ink when preparing the return.
✓ Make sure your social security number is entered correctly all returns, schedules, and attachments.
✓ Sign and date your tax return (on a joint return, the husband and wife signature is required).
✓ Attach a copy of the federal return behind the state return.
W-2s, 1099s, any additional schedules and attachments shoul d be stapled to the back of the return. Do not place a staple in the barcode area of the form.
✓ Do not include W-2Gs with your tax return.
Gaming withholding cannot be claimed as a deduction on your tax return.
✓ Copies or reproductions of the official tax forms are not acceptable.
Taxpayer Access Point (TAP) is easy to use, convenient and free. With TAP, you have the option to
Go Paperless. This means that you pay your taxes on-line and receive certain correspondence electronically.
TAP e-ma il lets you know that you have new correspondence to view on -line. You then logon to TAP to read the letter or message and take appropriate action on your account. Only you, or persons you authorize, can see your correspondence.
When making payments or updating profile information, you should always log directly into TAP using your
User ID and password. TAP does not provide links containing your transaction or personal information to any external web site.
Visit our website at www.dor.ms.gov to download forms by tax year and tax type.

AM I A RESIDENT OR A NON-RESIDENT?

# FILING REQUIREMENTS

You should file a Mississippi Income Tax Return if any of the following statements apply to you:

• You have Mississippi income tax withheld from your wages

(other than Mississippi gambling income).

• You are a non-resident or part-year resident with income taxed by Mississippi (other than gambling income).
• Single resident taxpayers
  • you have gross income in excess of $8,300 plus $1,500 for each dependent.
• Married resident taxpayers - you and your spouse have gross incom e in excess of $16,600 plus $1,500 for each dependent.
• Minor resident taxpayers - you have gross income in excess of th e personal exemption plus the standard deduction according to the filing status.
• Residents working outside of Mississippi - you must file a Mississippi return and report the total gross income regardless of the source.
• Residents working outside of the United States - you must file a return and report the total gross income if you are a

Mississippi resident employed in a foreign country on a temporary or transitory basis. If you qualify to exclude foreign wages for federal purposes, enter the amount as a deduction on schedule N and attach the Federal Form 2555.

• Deceased taxpayer - if you are a survivor or representative of a deceased taxpayer, you must file a return for the taxpayer who died during the tax year on or before the 2025 return is due. For more information on the filing requirements of a deceased taxpayer, see the "Death of a Taxpayer" section of this booklet.

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 2025?
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.
Calendar year returns must be filed no later than April 15th annually. Fiscal year returns must be filed no later than the
15th day of the 4th month following the end of the fiscal year.
Please write the fiscal year period and the words " Fiscal
Year Return" in bold letters on the front of the return.
Need more time to file your return?
If you will receive a refund or will not owe any additional tax,
Mississippi will allow you the same time to file your return as allowed by federal. However, if you owe additional taxes, you must remit the tax due with Form 80-106, on or before the due date of the return.
The authorized extension of time to file does not extend the time for payment of tax of due. Interest and penalty will apply on any underpayment of tax. See the "Interest and Penalty
Provisions" section of this booklet for more information.
The return should be mailed to:
Returns Requesting a
Refund:
All Other Returns (With
Payments or No Tax Due):
Department of Revenue
P.O. Box 23058
Jackson, MS 39225-3058
Department of Revenue
P.O. Box 23050
Jackson, MS 39225-3050
DO I HAVE TO FILE? WHEN AND WHERE SHOULD I FILE?

claimed on the other. If you elect to file separate 5
FORMS 80-105 AND 80-205

# LINE ITEM INSTRUCTIONS

The below instructions serve as a general guide for filing your
Mississippi Resident Individual Income Tax
Return (Form 80-1 05) or your 2025 Mississippi Non-
Resident or Part- Year Resident Individual Income Tax
Return (Form
80-205).
Line item instructions are generally the same for both
Resident and Non-R esident returns; however, the line numbers differ in some cases and are noted where applicable. Specific instructions for the Non-Resident or
Part-Year Resident returns are in the "Non-R esident and
Part-Year Resident" section of this booklet.

# TAXPAYER INFORMATION

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

# FILING STATUS AND EXEMPTIONS

Mark an 'X' in the box applicable to your filing status on the last day of the tax year. After checking your filing status, enter the corresponding exemption dollar amount on page 1, line 11
(the dollar amount is shown next to the filing status you elected). The exemption and standard deduction for each filing status for
2025 are listed in the table below.
Filing Status Exemption Standard
Deduction
Married - Filing Joint or
Combined Return $12,000 $4,600
Married - Spouse Died 2025 $12,000 $4,600
Married - Filing Separate
Returns $6,000 $2,300
Head of Family $8,000* $3,400
Single $6,000 $2,300
*Note: The additional $1,500 will be allowed in the calculation of the dependent exemption amount entered on line 10.
Filing Status for Married Persons
Married persons may file tax returns in any of these three methods: 1) joint, 2) combined or 3) separate. Choose the method which results in the least amount of tax.

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

(Taxpayer) and the other spouse's income in Column B
(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.

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

Standard Deductions & Exemptions for Married Persons

• Married - Filing Joint or Combined Return - The standard deduction ($4,600) and the authorized exemption ($12,000) may be divided between the spouses in any manner they choose when filing a combined return.
• Married - Filing Separate (Two Returns) - each individual must claim the authorized exemption ($6,000) and may either claim the standard deduction ($2,300) or their itemized deductions from Schedule A. Any unused portion of the standard deduction ($2,300) or the exemption

($6,000) by one spouse on his/her separate return may not be used by the other spouse on his/her separate return.

# Line 1: Married - Combined or Joint Return

Enter $12,000 on line 11
A married individual is a person who was legally married on the last day of the tax year. The filing status exemption for married individuals is a joint exemption and in the case of a husband and wife filing a joint or combined return (one return), the exemption may be claimed by either or divided between them in any manner they choose to the extent that the total amount of exemption claimed by husband and wife does not exceed the total exemption authorized ($12,000).
Mississippi law does not recognize common law marriages.

# Line 2: Married - Spouse Died in 2025

Enter $12,000 on line 11
Use this filing status if your spouse died in 2025 and you did not remarry in 2025. Report your spouse's income before death and your income for all of
2025.
Note: T he surviving spouse should be listed as the primary taxpayer on the return.

# Line 3: Married - Filing Separate Returns

Enter $12,000 on line 11
Mississippi law provides that married individuals filing separate ret ur ns (two returns) shall divide equally between the two spouses the total exemptions authorized. If the box on line 3 is checked, the only deduction you may claim for exemptions is one-half of the amount indicated on line 12. Checking the box
"Married - Filing Separate Returns" implies that both husband and wife will file separate returns regardless of the amount or source of income of each. Any unused portion of the exemptions on one return may not be

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

# Line 4: Head of Family

Enter $8,000 on line 11
A Head of Family individual is a taxpayer who is single and who maintains a household which constitutes the principal place of abode for himself or herself AND one or more dependents. A married individual must live apart from his/her spouse for the entire year to qualify for Head of
Family filing status. If the dependent does not live in the same home with the taxpayer, such taxpayer does not qualify as head of family even though the taxpayer may contribute to the support and maintenance of a separate household for the dependent.
You must have a dependent of yours living in the home with you for the entire year to file as head of family. By checking line 4 of the tax return to file as head of family, you are allowed $8,000 on line 11 and $1,500 for the required dependent listed on line
6 which totals $9,500 for your head of family status exemption. If you have additional dependents, list them on the additional lines available on line 6.

# Line 5: Single

Enter $6,000 on line 11
A single taxpayer status is allowed for a person who is not married or who is married but legally separated from his/her spouse on the last day of the tax year.
Additional Exemptions
An additional exemption may be claimed for a taxpayer and/or spouse ONLY if blind or age 65 or over. The status on the last day of the tax year will determine the additional exemptions authorized except in the case of death of a spouse or dependent. See the following chart for a list of additional exemptions.
Additional Exemptions

• Each dependent, other than yourself or spouse … $1,500
• Age 65 or over, taxpayer or spouse only $1,500
• Blind, taxpayer or spouse only $1,500

# Line 6: Dependents

Enter the dependent's name, the dependent's relationship to you, and the dependent's Social Security
Number. A dependent is a relative or other person who qualifies for federal income tax purposes as a dependent of the taxpayer. A dependency exemption is not authorized for yourself or your spouse.
An additional exemption may be taken by the taxpayer for each authorized dependent claimed. You must enter the SSN and relationship for each dependent claimed on your tax return.

# Line 7: Number of Dependents Claimed

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

# Line 8: Age and Blindness

If the taxpayer or spouse is age 65 or over, or blind, an additional exemption may be claimed. Mark an "X" in the applicable box (es) on line 8 and enter on line 9 the number of boxes checked. For tax purposes, a person is 65 years of age on the day before his 65th birthday.
No additional exemption for age or blindness may be claimed for dependents.

# Line 9: Total Number of Dependents Claimed and Total

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

# Line 11: Filing Status Exemption

Enter the dollar amount corresponding to the Filing
Status you selected from lines 1 through 5.
Line 12: Total Filing Status/Additional Exemption Amounts
Add the amounts from line 10 and line 11 and enter the result on line 12.

# MISSISSIPPI ADJUSTED GROSS INCOME

Married individuals with separate incomes electing to file a combined return (both spouses having earned incomes) should separate their incomes beginning with line 13 (line 16, Non-
Resident Return) throughout the return in order to take advantage of the lowest tax rates.
Line 13: Mississippi Adjusted Gross Income (Line 16, Non-
Resident Return)
Enter the amount of Mississi ppi Adjusted Gross
Income from page 2, line 66.
Non-Resident Return: Enter amount from line 67 or
68, as appropriate.

# DEDUCTIONS

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

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

Schedule A, Itemized Deductions, on page 16.

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

Line 14: Standard or Itemized Deductions (Line 17, Non-
Resident Return)
Itemized Deductions
State income taxes or any other taxes allowed for federal purposes in lieu of state income tax are not deductible on your itemized deductions schedule.
This also includes the non-refundable income tax withheld on gaming winnings. See instructions for
Schedule A (Itemized Deductions). Married individuals having separate income and filing a combined return may divide their itemized deductions in any manner they choose for Column
A and Column B. Mississippi gaming losses are not deductible as Mississippi itemized deductions.
Standard Deduction
In lieu of an allowance for itemized personal deductions, you may claim an allowance for the standard deduction. Refer to the table on page 6 for the amounts of standard deduction allowances.
Married individuals having separate incomes and filing a combined return (one return) may divide the authorized standard deduction ($4,600) between the spouses in any manner they choose for Column
A and Column B. Married individuals filing separate returns (two returns) and electing to claim the standard deduction must EACH claim the amount specified. Any unused portion of the standard deduction by one spouse on his/her separate return may not be used by the other spouse on his/her separate return.
Enter the amount of your itemized or standard deduction on page 1, line 14. If itemized, Form
80-108 must be attached.
Line 15: Amount of Exemption (Line 18, Non-
Resident Return)
Enter the amount from line 12. If Married-Filing
Separate, divide this amount by 2.

# TAX AND CREDITS

Line 16: Mississippi Taxable Income (Line 19, Non-
Resident Return)
Subtract lines 14 and 15 from line 13 and enter the result on line 16. (Subtract lines 17 and 18 from line
16 on the Non-Resident Return). The amount of income tax due is calculated based on this amount. Use the Schedule of Tax Computation, on page 27 to compute the amount of income tax due.
Line 17: Total Income Tax Due (Line 20, Non-Resident
Return)
Using the taxable income amount(s) from line 16 (line
19, Non-Resident Return); the Schedule of Tax
Computation, on page 27 should be completed to determine the total Mississippi income tax liability.
If Married Filing Joint or Combined, or Married -
Spouse Died in Tax Year filing status is selected, and the amounts in both Column A and Column B are positive amounts, use Column A (Taxpayer) and
Column B (Spouse) of the Tax Computation Schedule to compute the tax liability on line 5 of the Schedule.
If Married Filing Joint or Combined, or Married - Spouse
Died in Tax Year filing status is elected and the taxable income on line 16 (line 19, Non-Resident Return) of either Column A or B is a positive amount, and the taxable income on line 16 (line 19, Non-Resident
Return) of the other column is a negative amount, the positive and negative amounts should be combined.
If a net positive amount results, the tax liability should be computed on the net amount using Column A of the Tax Computation Schedule. If combining the positive and negative amounts reflected in Column A and Column B results in a negative amount, there will be no income tax liability.
If the amounts shown on line 16 (line 19, Non-Resident
Return), Columns A and B are both negative, there will be no income tax liability.
The tax liability for taxpayers using any other filing status should be computed using Column A (Taxpayer) of the Tax Computation Schedule. Enter the amount from line 4 of the Tax Computation Schedule on line 17
(line 20, Non-Resident Return), page 1.
Line 18: Credit for Income Tax Paid to Another State (not applicable on the Non-Resident Return)
If you are a resident of Mississippi who earns income in another stat e 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).
In order to be allowed this credit, you MUST file an income tax return with the other state and attach a copy of this return to your Mississippi return. The withholding amounts shown on your W -2 forms are
NOT the same as actual tax paid to the other state.
Form 80-160 and a copy of the other state return(s)

must be attached. Copies of withholding statements are not sufficient to establish the credit.
Miss. Code Ann. §27-7- 77 provides for three (3) limitations, which are:

1. The credit may not exceed the amount of income tax due to the State of Mississippi indicated on line 17;
2. The credit may not exceed the amount of income tax actually paid to the other state

(any income tax credits allowed by another state will not be treated as taxes actually paid); and

1. The credit may not exceed an amount computed by applying the highest applicable

Mississippi rates to the net taxable income reported to the other state. Highest rates are meant to mean the highest rates at which the net taxable income reported to the other state is taxable by the State of Mississippi.
Line 19: Other Credit(s) (Line 21, Non-Resident
Return)
All other allowable credits should be combined and the total entered on this line. For each type of credit taken, enter the applicable two-digit code on
Form 80-401.
Line 21: Consumer Use Tax (Line 23, Non-
Resident Return)
If during 2025 you made out-of-state purchases of goods or services that you used, stored, or consumed in Mississippi and did not pay sales taxes to any state, you are required to pay Mississippi
Consumer Use Tax at a rate of 7% of the purchase price.
An example of such purchases includes books, clothing, computers, electronics, furniture, household items and downloads of digital products such as music, movies, ebooks, and software.
Line 22: Catastrophe Savings Tax (Line 24,
Non- Resident Return)
If during 2025 you received a non-qualified distribution fr om a catastrophe savings account, the amount of the non-qualified distribution should be reported as income on the Schedule N on Form 80-108. ithdrawals from a Catastrophe Savings Account are taxed an additional 2.5% under Miss.
Code Ann. §27-7-5 unless: (1) the taxpayer no longer owns a legal residence in Mississippi that qualifies for homestead exemption, or (2) the distribution is made on or after the date on which the taxpayer attains the age of seventy (70) years old. Enter the additional tax on line 22 (line 24,
Non-Resident Return).

# PAYMENTS

Line 24: Mississippi Income Tax Withheld (Line 26, Non-
Resident Return)
Add the amounts shown as "MS Income
Tax" withheld on your Form W -2 and Federal
Forms 1099 and/or 1099-R. Enter the total amount withheld on line 24 (Line 26, Non -
Resident Return). In order to receive credit for withholding taxes paid, you must complete
Form 80-107, Income/Withholding Tax
Schedule.
Include legible copies of your Form W-2 with your return. Copies of your Form W -2 are available only from your employer. Also attach any other forms
(1099s, etc.) that have Mississippi withholding to the back of the return. The withholding credit may be disallowed if W -2s are not attached to the return. These items should be listed on Form
80-107, Income/Withholding Tax Schedule, which also must be filed with to your return.
Do not include W-2Gs with your tax return.
Gaming withholding cannot be claimed as a deduction on your tax return.
Line 25: Estimated 2025 Tax Payments, Extension and/or Amount Paid on Original Return (Line
27, Non- Resident Return)
Enter the total estimated tax payments you made before filing your 2025 Mississippi tax return plus any amount credited from your
2024 tax return. Any amount paid with a request for extension of time to file should also be included in the amount.
Through Entity Tax Return (Line 28, Non-
Resident Return)
Enter on line 26 (line 28, Non -Resident Return) the amount of taxes paid on your behalf by electing pass-through entities, from Form 80-161, line 3D.
The Mississippi K-1s you received from electing pass-through entities must be attached to the return.
Line 27: Refund Received and/or Amount Carried
Forward From Original Return (Line 29,
Non- Resident Return)
Enter the amount of refund received and/or carried forward from the original return. This line only applies to amended returns.

# REFUND OR BALANCE DUE

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

Line 26: Credit for Tax Paid on an Electing Pass-

# Line 30: Interest on Underestimated Tax and First-

Time Home Buyer Penalty (Line 32, Non-
Resident Return) (from Form 80-320, Line
An individual taxpayer is subject to making estimated tax payments if such taxpayer does not have at least 80% of his/her tax liability withheld through wages subject to withholding and such liability exceeds $200.
Any amount withdrawn from a first -time home buyer account that went to pay unqualified expenses should be assessed a 10% penalty of the amount of such costs.
Farmers or Fishermen Exception
You will not be charged interest for underpayment of tax if your gross income from farming or fishing is at least two-thirds of total gross income and (a)
80% of estimated tax is paid by the 15th day of the first month after the close of the income year or (b) the income tax return is filed by the first day of the third month following the close of the income year and tax shown due is paid.
Line 31: Adjusted Overpayment (Line 33, Non-
Resident Return)
Subtract line 30 (line 32, Non-Resident Return) from line 29 (line 31, Non-Resident Return) and enter the adjusted overpayment of tax on line 31
(line 33, Non- Resident Return).
Line 32: Credit to Estimated Tax (Line 34, Non-
Resident Return)
Enter on line 32 (line 34, Non-Resident Return) the amount of your overpayment you are crediting to your 2025 estimated tax account. This amount will not be mailed to you.

# Line 33: Voluntary Contribution Check-Offs

(not applicable on the Non-Resident
Return)
You may contribute all or part of your 2025 income tax r efund to one or more of the six (6) funds approved by the Legislature. Contributions to a fund must be at least $1.00. In order to contribute to one of the funds, you must complete and attach Form
80-108, Part III. The total from Form 80- 108, Part
III should be entered here.
Your contribution may be claimed as a tax deductible charitable contribution on your state and federal income tax returns. Once your return is filed, your contribution is final and cannot be refunded.
Contributions to the Military Family Relief Fund
This fund provides grants to families that experience a financial hardship as a result of a family member who is a Mississippi resident a who is a member of the Mississippi National
Guard or the Reserves of the Armed Forces of the
United States that was called to active duty as a result of the September 11, 2001 terrorist attacks.
Contributions to Mississippi Commission for Volunteer Service Fund
These refund donations may be expended by the
Mississippi Commission for Volunteer Services to advance community service and volunteer work among Mississippians.
Contributions to the Mississippi Wildlife
Heritage Fund
These refund donations are used to study, protect, and manage non-game wildlife, endangered species, and special natural areas.
Tax refund contributions are used to: (1) fund more than one hundred research projects which produced valuable information on rare plant and animal species;
(2) reintroduce bald eagles to our state's barrier islands; (3) record and publish the songs and sounds of Mississippi's birds and frogs; and (4) help rehabilitate injured birds of prey.
If you are not due a refund but wish to contribute, make a check or money order payable to the Wildlife
Heritage Fund and mail it to the Mississippi
Department of Wildlife, Fisheries and Parks, P.O.
Box 451, Jackson, MS 39205-0451.
Contributions to the Mississippi
Educational Trust Fund
The principal of the trust fund shall remain inviolate and shall be invested as provided by general law.
Interest and income derived from investment of the principal of the trust fund may be appropriated by a majority vote of the elected membership of each house of the legislature and expended exclusively for the education of the elementary and secondary school students and/or vocational and technical training in this state.
Contributions to Mississippi Wildlife Fisheries and Parks Foundation
These refund donations are used to build, upgrade, and/or improve our fisheries and parks managed by the Mississippi Wildlife Fisheries and Parks
Commission.
If you are not due a refund but wish to contribute, make a check or money order payable to Mississippi
Wildlife Fisheries and Parks Foundation and mail it to the Mississippi Department of Wildlife, Fisheries and Parks, P.O. Box 14194, Jackson, MS 39236.
Contributions to Mississippi Burn Care Fund
Donations to the Fund will be forwarded to the Burn
Center for use in its operations.
Line 34: Overpayment Refund (Line 35, Non- Resident
Return)
Subtract lines 32 and 33 from line 31 (Non- Resident
Return, subtract line 34 from line 33). Subject to correction of error, this is the amount of your refund.
The refund will be mailed to the address on your return. No refund will be made for amounts less than
$1.00.

Paper Returns Only: If you would like to have your refund directly deposited, please check the
"Direct Deposit Request" box below this line and complete page 3 of Form 80-105 or Form 80-205.
If the Department of Revenue is notified of a debt in an amount of $50.00 or more by a county or municipality or if the Department is notified of an amount is excess of $25.00 by the State
Department of Human Services, an Educational
Board, Educational Institution, Educational Loan
Agency, State Department of Medicaid or
Mississippi Department of Employment Security, a portion or all of your refund may be offset in payment of that debt.
Line 35: Balance Due (Line 36, Non-Resident Return)
If line 23 is more than line 28, subtract line 28 from line 23 and enter the balance due on this line. ( Non- Resident Return , if the total payments on line 30 are less than the total tax due on line 25, subtract line 30 from line 25 and enter the balance due on line 36).
Line 36: Interest and Penalty (Line 37, Non-
Resident Return)

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

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

• Late Filing Penalty: The penalty imposed for failure to file a return is 5% per month not to exceed 25% in the aggregate. The failure to file penalty is based on the amount of net tax due from Form 80- 105, line 35 (Resident) or Form

80-205, line 36 (Non-Resident/Part -Year
Resident). Such failure to file penalty shall not be less than $100 and will be applied to all returns filed after the due date as well as any extensions.
Line 37: Total Due (Line 38, Non-Resident Return)
Add line 35 (line 36, Non-Resident Return) and line 36 (line 37, Non-Resident Return) and enter the amount on this line. This is the amount you owe. You must pay the FULL AMOUNT of your income tax due when you file your return (or before the due date of April 15th).
Payments can be made by check or money order payable to the Department of Revenue. Do not send cash by mail. Be sure to enclose the
Payment Voucher, Form 80-106, with your payment. Payments can be made in person at any of the Department of Revenue District Service
Offices or through Taxpayer Access Point (TAP) on our website. Balances due of less than $1.00 do not need to be paid.

# INCOME

Line 38: Wages, Salaries, Tips, Etc. (Line 38, Non-
Resident Return)
Show the total of all wages, salaries, fees, compensation, commissions, tips, bonuses, and other amounts your employers paid you before they deducted taxes, insurance, etc. Include in this total:

• The amount shown on your Wage and Tax

Statement (Form W-2) in the box "State wages, tips, etc." (Enter on Form 80-107).

• All other wages, salaries, tips, etc. in which you do not have a Wage and Tax Statement. (Enter on

Form 80-108, Part V, Schedule N).

• Tips you did not report to your employer.
• Fair market value of meals and living quarters if given by your employer as a matter of your choice and not for your employer's convenience.
• Strike and lockout benefits paid by a union from union dues, including both cash and the fair market value of goods received, unless the facts clearly show that such benefits were intended as a gift.

Include all W- 2s with your return. Also, you must complete the Income/Withholding Tax Schedule (Form
80-107) and submit it with your return.
Differences may exist between the amount of state taxable income entered on this form (line 38 through line 48) and the amount of federal taxable income entered on Form 1040,
1040A, etc. In such cases, a reconciliation must be provided.
This can be accomplished in one of two ways.
The first method is to enter the amount per the federal return for the corresponding line item (e.g., line 39 - Schedule C income) on the Mississippi return. A separate adjustment must then be recorded on the Schedule N identifying the difference(s) between federal and state reportable income.
The alternative method is to enter the amount of Mississippi reportable income on the appropriate line and attach a separate schedule reconciling the federal amount, the item(s) of difference, and the state amount reported on page 2 of
Form 80-105.
Non-Resident Return: On Form 80-205, married individuals with separate incomes electing to file a combined return (both spouses having earned incomes) should combine their incomes beginning with line 39 and forward throughout the schedule to determine Total Income from All Sources and
Income(s) Earned in Mississippi Only.
Line 39: Business Income or Loss (Line 40, Non-
Resident Return)
Enter your profit or loss if you owned a business or practiced a profession. If you had more than one

business or if you and your spouse had separate businesses, complete a Schedule C for each business. If the Mississippi net profit or loss amount varies from the Federal Schedule C net profit or loss, then provide a reconciliation. If you enter the federal amount on this line, but there is a difference between Mississippi and federal amounts, enter the adjustment on Form 80-108,
Schedule N. The Federal Schedule C must be attached to your return.
If some of your expenses are part business and part personal, you can only deduct the business part as a business expense.
Line 40: Capital Gain or Loss (Line 41, Non-
Resident Return)
Enter the amount of capital gain or loss.
Mississippi generally follows IRS rules concerning computation of capital gains and losses. Capital loss deductions are subject to the same limitations as federal. However, Mississippi does not have different tax rates for capital gains. All income is taxed at the same rate. Gains from the sales of ownership interests must first be reduced by the amount of any losses determined from sales or transactions described in Miss. Code
Ann. Section 27-7-9(f)(10). If the amount reported on this line is different than the amount reported for federal purposes, a reconciliation should be attached. If you enter the federal amount on this line, but there is a difference between Mississippi and federal amounts, enter the adjustment on
Form 80- 108, Schedule N. If applicable, the
Federal Schedule D must be attached to your return.

# Line 41: Rental Real Estates, Royalties, Partnerships, S

Corporations, Trusts, Etc. (Line 42, Non-
Resident Return)
Enter the income or loss from activities reported on Federal Schedule E on this line. If the amount reported is different than the amount reported for federal purposes then attach a reconciliation. If you enter the federal amount on this line, but there is a difference between Mississippi and federal amounts, enter the adjustment on Form 80-108,
Schedule N. The Federal Schedule E must be attached to your return.
Line 42: Farm Income or Loss (Line 43, Non-
Resident Return)
Enter the net farm income or loss on this line. If you are a farmer or rent your farm on shares, attach Federal Schedule F to your tax return.
If the amount reported is different than the amount reported for federal purposes then attach a reconciliation. If you enter the federal amount on this line but there is a difference between
Mississippi and federal amounts, enter the adjustment on Form 80- 108, Schedule N.
Farm losses claimed by persons who do not devote full time to farming will not be allowed unless such person can clearly establish the fact that he is in the business of farming for gain or profit.
Line 43: Interest Income (Line 44, Non-Resident
Return)
Complete Form 80-108, page 1, Schedule B, lines 1 through 3. Enter interest received or credited to your account during the tax year on bank deposits, notes, mortgages, and corporation bonds. Interest on bonds is considered income when received or credited.
Interest income from obligations of the U.S.
Government, the State of Mississippi and subdivisions thereof is exempt. Interest on obligations of other countries, states, cities, or political subdivisions outside of Mississippi is taxable.
Line 44: Dividend Income (Line 45, Non-Resident Return)
Complete Form 80-108, page 1, Schedule B, lines
4 through 6. Report the amount of all dividends received during the tax year. Dividends include distributions of money as well as property.
Line 45: Alimony Received (Line 46, Non-Resident
Return)
Enter the amount received as alimony and separate maintenance payments. The recipient of alimony must include the amount received in gross income.
For Alimony Paid, see the instructions for line 53 (line
54, Non-Resident Return).
Note: Per the Tax Cut and Jobs Act, alimony and separate maintenance payments received are no longer included in taxable income for any divorce or separation agreements executed or modified after
December 31, 2018.
Line 46: Total Pensions and Annuities (Line 47,
Non- Resident Return)
Enter the total amount of taxable pensions and annuities received on this line. Pensions and annuities that are taxable as early or excess distributions under the Federal Internal Revenue
Code (see Federal Form 5329) do not qualify for exemption from Mississippi income tax. Such income should be reported on this line as taxable income. Separation pay is not retirement income and does not qualify for exemption. Deferred compensation plan distributions received prior to attainment of retirement age and/or service requirements are taxable for Mississippi purposes and should be reported on this line. Do not report
Social Security benefits, annuity benefits received under the Federal Railroad Retirement Act, or retirement income on this line. Social Security benefits, Railroad Retirement benefits, and retirement income from federal, state, and private retirement systems are exempt in total.
Line 47: Unemployment Compensation (Line 48,
Non- Resident Return)
Enter from Form(s) 1099-G the amount of unemployment compensation received in . Unemployment compensation is taxable for Mississippi income tax purposes.
Complete Form 80- 107.

Line 48: Other Income or Loss (Line 49, Non-
Resident Return)
Enter the amount from Form 80-108, Part V, Line
10 (Schedule N).
Line 49: Total Income or Loss (Total Income or
Loss on Non-Resident Return, line 50)
Add lines 38 through 48. Enter the total on this line.
Non-Resident Return: Add lines 39 through 49 of both columns "Total Income From All Sources" and "Mississippi Income ONLY". Enter the totals on this line.

# ADJUSTMENTS

Non-Resident Return: On Form 80- 205, married individuals with separate incomes electing to file a combined return (both spouses having earned income) must combine their adjustments beginning with line 51 and continue throughout the schedule to determine "Total
Income from All Sources" and "Incomes Earned in
Mississippi Only".
If the adjustment to income is not listed in lines 51 through
65, then the adjustment must be reported on Form 80-108,
Schedule N. An adjustment in this section requires attachment of a schedule or other detailed explanation.
You must give a description of the adjustment and enter the figure as a negative amount on Schedule N. Our system will not read amounts from attached statements.
Prorate: On Form 80-205, non-resident or part -year residents not reporting total income to Mississippi are entitled to claim that portion of certain adjustments in the ratio that income from sources within Mississippi (Line 50,
Mississippi Only Income) bears to the total income from all sources (line 50, Total Income From All Sources). The ratio determined cannot exceed 100%. Adjustments that must be prorated are noted in the applicable summaries on lines 51 through 65.
Example: John and Mary Johnson moved from
Arkansas to Mississippi on military orders in
October of

1. Together they had

$2,000 of qualified unreimbursed moving expenses. In completing the return, John and Mary had total income of $50,000 (line 50, left column) and total Mississippi income of
$20,000 (line 50, right column). On line 55, moving expense, the $2,000 of qualified unreimbursed moving expenses is entered in the left column. On line
55, moving expense, $800 ($2,000 X
(20,000/50,000)) is entered in the right column (Mississippi column).
Line 50: Payments to an IRA (Line 51, Non- Resident
Return)
You may deduct pay ments to an IRA to the extent that such payments are deductible for federal income tax purposes. Use the worksheet in your federal income tax instructions to figure your deduction for payments to an IRA.
Non-Resident Return: See note above concerning proration.
Lin e 51: Payments to Self-Employed SEP, SIMPLE, and Qualified Plans (Line 52, Non-Resident
Return)
You may deduct contributions to Self -Employed
Retirement Plans to the extent that such contributions are deductible for federal income tax purposes. If the contributions or any parts thereof are not deductible for federal income tax purposes, they are not deductible for Mississippi income tax purposes.
Non-Resident Return: See note above concerning proration.

# Line 52: Interest Penalty on Early Withdrawal of

Savings (Line 53, Non-Resident Return)
Federal Form 1099-INT given to you by your bank or savings and loan association will show the amount of any interest penalty you were charged because you withdrew funds from your time savings deposit before its maturity. The amount of such penalty is deductible.
Line 53: Alimony and Separate Maintenance Paid (Line
54, Non-Resident Return)
Alimony payments you made are deductible to the extent allowable for federal income tax purposes.
Include the name, social security number, state of residency of the individual to whom the alimony was paid and date of divorce. If you paid more than one individual alimony payments, attach a supplemental schedule and enter the total on this line.
Note: Per the Tax Cut and Jobs Act, alimony and separate maintenance payments are no longer deductible for any agreement executed or modified after December 31, 2018.
Non-Resident Return: See note above concerning proration.
Line 54: Moving Expense (Line 55, Non- Resident
Return)
You may deduct moving expenses as an adjustment to gross income to the extent allowable for federal income tax purposes. Attach a copy of the Federal Form 3903.
Non-Resident Return: See note above concerning proration.
Line 55: National Guard and Reserve Pay (Line 56,
Non- Resident Return)
Enter the lesser of the National Guard or Reserve pay or the $15,000 statutory exclusion per taxpayer. Report National Guard or Reserve pay on line 55 (line 56, Non-Resident Return).
Line 56 and Line 57: MPACT - Mississippi Prepaid
Affordable College Tuition Program
AND/OR MACS - Mississippi Affordable
College Savings (Line 57 and Line 58, Non-
Resident Return)
Enter the prepaid tuition contract (MPACT) costs you paid during 2025 to the Mississippi easury

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

# Line 58: Self-Employed Health Insurance

Deduction (Line 59, Non-Resident
Return)
Enter the amount of the Self -Employed Health
Insurance Deduction you claimed on your federal income tax return.
Non-Resident Return: See note above concerning proration.
Line 59: Health Savings Account Deductions (Line
60, Non-Resident Return)
Enter the amount deposited into a health savings account plus any accrued interest as defined in the
Health Savings Account Act. Any amounts withdrawn other than for the purpose of paying qualified medical expenses or to procure health coverage shall be included in gross income.
Non-Resident Return: See note above concerning proration.

# Line 60: Catastrophe Savings Account

Deductions (Line 61, Non-Resident
Return)
Enter the amount deposited into a catastrophe savings account plus any accrued interest as defined in the Catastrophe Savings Account Act. A taxpayer can have a Catastrophe Savings Account established to (1) help pay the insurance deductible under an insurance policy for the taxpayer's legal residence that covers hurricane, flood, windstorm, or other catastrophic event damage, (2) to help pay expenses not covered by the insurance policy after the deductible is paid, and (3) to help pay self -insured losses for the taxpayer's legal residence.
The amount of contributions allowed as a deduction is subject to the following limitations:

• If insurance deductible is less than or equal to

$1,000, the contribution is limited to $2,000

• If the insurance deductible is greater than $1,000, the contribution is limited to the lesser of $15,000 or twice the amount of the deductible
• For self-insured individuals who choose not to obtain insurance, the contribution is limited to $350,000 but may not exceed the value of the legal residence.

Any amount withdrawn that paid for unqualified expenses should be reported on Form 80-108, Part
V, Line 3 (Schedule N).
Non-Resident Return: See note above concerning proration.
Line 61: Self-Employment Tax Deduction (Line 62, Non-
Resident Return)
You may deduct from gross income an amount equal to fifty percent (50%) of the federal self- employment taxes imposed. Enter the amount of the self - employment tax deduction calculated based on what you claimed on your federal income tax return. If applicable, the Federal Schedule SE must be attached to your return.
Non-Resident Return: See note above c oncerning proration.
Line 62: First-Time Home Buyer Savings Account (Line
63, Non-Resident Return)
Enter the amount deposited into a first -time home buyer savings account plus any accrued interest.
Any amount withdrawn that went to pay unqualified expenses should be reported on Form 80-108, Part V,
Line 2 (Schedule N).
Non-Resident Return: See note above concerning proration.

# Line 63: Agricultural Disaster Program

Compensation (Line 64, Non-Resident
Return)
Enter the amount of compensation received from an agricultural disaster program.
Non-Resident Return: See note above concerning proration.

# Line 64: Mississippi Achieving a Better Life

Experience (ABLE) Act Deduction (Line 65,
Non-Resident Return)
Enter the amount deposited into an ABLE savings account. Any amounts withdrawn other than for the purpose of paying qualified disability -related expenses shall be included in gross income in the year of withdrawal. Additional information regarding
ABLE accounts may be obtained by visiting the
Mississippi Department of Rehabilitation website at www.mdrs.ms.gov/Pages/able-act.aspx.
Non-Resident Return: See note above concerning proration.
Line 65: Total Adjustments to Gross Income (Line
66, Non-Resident Return)
Add lines 50 through 64 (lines 51 through 65, Non-
Resident Return). If the adjustment to income is not listed on lines 50 through 64 (lines 51 through 65,
Non-Resident Return), then the adjustment must be reported on Form 80-108, Schedule N. You must give a description of the adjustment and enter the figure as a negative amount. Our system will not read amounts from attached statements.

# Line 66: Mississippi Adjusted Gross Income

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

# Line 67: Total Adjusted Gross Income from ALL

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

# Line 68: Total for Married - Filing Combined Return

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

# NON-RESIDENTS AND PART-YEAR RESIDENTS

Unless otherwise stated, the line item instructions provided below are generally the same for both the
Resident and the Non-Resident returns; however, lines 13 through 15 differ on the Non -Resident Return from the
Resident Return. The following instructions are specific for
Form 80-205 only.
Lines 13 through 15
In order to complete lines 13 through 15 of Form 80-205, the Exemption and Deduction (Standard or Itemized) must be prorated according to the ratio of Mississippi income to total income of taxpayer and spouse from all sources.
Complete page 2 in order to complete lines 13 through 15.
Non-Resident individuals are allowed the same personal and additional exemptions authorized for resident individuals. However, the full amount of the exemptions is intended for individuals (residents) reporting total income to Mississippi, regardless of the source.
Mississippi law provides that non-resident individuals not reporting total income are entitled to a deduction of that portion of the personal and additional exemptions in the ratio that income from sources within Mississippi bears to the total net income from all sources. The ratio determined cannot exceed 100%.
If the total income of the taxpayers, including husband and wife, is not reportable to Mississippi, the personal exemptions must be reduced on an income ratio. Only the
Mississippi income is taxable for Mississippi income tax purposes, but total income must be declared for the proration of exemptions and deductions.
If married, wi th one spouse a resident and the other a nonresident, the personal exemption of the resident individual shall be prorated on the same basis as if both husband and wife were non-residents having net income from within and without the State of Mississippi.
Part-Year Residents: An individual who is a resident of
Mississippi for only a part of the tax year by reason of either moving into the state or moving from the state shall be allowed the same personal and additional exemptions as authorized for resident individuals. However, the part-year resident shall likewise prorate his, her, or their personal and additional exemptions on the same basis as provided above for a non - resident having net income from within and without the state.
Standard Deduction: Proration of the standard deduction is required of non-residents and part-year residents for the same reasons and subject to the same limitations as described above. If you elect to claim the standard deduction, in lieu of itemizing personal deductions (Schedule A), and your total income is not taxable for Mississippi income tax purposes, it is necessary to prorate the deduction.
Itemized Deductions: Proration of the itemized deductions is required of non-residents and part-year residents for the same reasons and subject to the same limitations as described above. If you elect to claim itemized personal deductions
(Schedule A) in lieu of claiming the standard deduction, and your total income is not taxable for Mississippi income tax purposes, it is necessary to prorate the deduction. Mississippi part-year residents are authorized to claim only the itemized deduction expenses incurred while a Mississippi resident.
Mississippi taxes and gaming losses must be subtracted from Mississippi itemized deductions.

# Line 13a: Mississippi Adjusted Gross Income

Complete the Schedule of Income on page 2 of your return to compute your total Mississippi income. Enter the amount from the "Mississippi
Income Only" column on page 2, line 67.

# Line 13b: Total Adjusted Gross Income

Enter the amount for the adjusted "Total Income
From All Sources" on page 2, line 67. An adjustment claimed on this line requires an attachment of a schedule or other detailed explanation of the adjustment.

# Line 13c: Ratio

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

# Line 14a: Itemized Deductions or Standard Deductions

You may choose to either itemize individual nonbusiness deductions or claim the standard deduction for your filing status, whichever produces the greater tax benefit. Refer to the table on page 6 for the standard deduction amounts allowed.
Enter the amount of your standard deduction or itemized deductions on this line. Non-resident and part -year resident individuals must prorate their itemized or standard deductions in the ratio of Mississippi income to total income from all sources.

# Line 14b: Mississippi Itemized or Standard Deduction

FORM 80-107
FORM 80-108
Multiply the amount on line 14a by the ratio on line 13c and enter the total here. This is your allowable deduction amount. Carry this total to line 17.

# Line 15a: Total Exemption

Enter the amount of exemption claimed on line 12. If filing Married - Filing Separate, use half the amount reported on line 12.

# Line 15b: Mississippi Exemption

Multiply the amount on line 15a by the ratio on line 13c and enter the total here. This is your allowable exemption amount. Carry this amount to line 18.
Do not include W- 2G income or withholding on this form. Form 80-107, Income/Withholding Tax Schedule, is a summary of all Mississippi taxable income and withholding information, which includes any W -2(s) and/or 1099(s) you received. You must complete this form even if you have no Mississippi withholding. If more than four W-2(s) and/or 1099(s) were issued to you, attach as many additional Form 80-107s as needed. All original W -2(s) and/or 1099(s) must be attached to the return. Please include Form 80-107 with all amended individual income tax returns filed.
Note: 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.
The amount withheld is non-refundable to the taxpayer.
Section 27-7-901 of the Mississippi Code provides that the amount of winnings reported on the 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.
Information for completing Schedule A is transferred from
Federal Form 1040 Schedule A. If you filed your federal return using the standard deduction and wish to itemize deductions for Mississippi purposes, please use the
Federal Form 1040 Schedule A as a worksheet and transfer the information from the specific lines indicated to the Mississippi Schedule A.

# SCHEDULE A - ITEMIZED DEDUCTIONS

Individual taxpayers may elect to either itemize their individual nonbusiness deductions or claim a standard deduction. If your itemized personal deductions are greater than the standard deduction for your filing status (see instructions for line 14), it will be to your advantage to complete and file Schedule A. If the standard deduction for your filing status is greater than the amount of itemized deductions you can substantiate, it is to your advantage to claim a standard deduction.

# Line 1: Federal Adjusted Gross Income

Enter the amount reported on Federal Form
1040, line 11a.
Lines 2a through 2c: Medical and Dental Expenses
The instructions included with your federal return should be used in determining your medical deduction. You should base your 7.5% limitation, line
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.
If line 2b is more than line 2a, enter zero on line 2c.
Lines 3a through 3c: Taxes Paid
State income taxes paid or any other taxes allowed in lieu of federal purposes including withholding taxes on Mississippi gaming winnings, are not deductible as an itemized deduction. These amounts should be subtracted on line 3b. Also, you cannot deduct federal income tax or Social Security tax. Enter the amounts from
Federal Form 1040, Schedule A (Section 27-7-
17(3)(a)(i)).
Note: Per the One Big Beautiful Bill Act, there is a
40,000 limitation ($ 20,000 if married filing separately) on this deduction.

# Line 4: Interest Paid

Federal income tax limitations with regard to interest expense apply fully to Mississippi income tax. Enter only interest expense deductible for federal income tax purposes. Enter the amount from
Federal Form 1040, Schedule A.

# Line 5: Charitable Contributions

You can deduct contributions to organizations that are religious, charitable, educational, scientific, or literary in purpose. The amounts you deduct are subject to the federal limitations. Enter the amount from Federal Form 1040, Schedule A.

# Line 6: Casualty and Theft Losses

Casualty and theft losses are only allowable for losses attributable to federally declared disaster areas. A casualty or theft loss is computed on the same basis and subject to the same limitations as provided under federal law. Use federal instructions included with your federal tax return to determine the amount loss. Federal Form 4684 must be attached. Enter the amount from Federal
Form 1040, Schedule A.
Lines 7a through 7c: Other Miscellaneous Deductions
Other miscellaneous expenses not subject to the
2% federal adjusted gross income limit are

deductible on line 7. Refer to federal instructions to determine type and amount. Enter the amount from Federal Form 1040, Schedule A.
Mississippi gaming losses are not deductible and should be subtracted on line

Line 8: Mississippi Itemized Deductions
Add the total amounts for lines 2 through 7 (2c,
3c, 4, 5, 6 and 7c).

# SCHEDULE B - INTEREST AND DIVIDEND INCOME

Report any interest you received or that was credited to your account so you could withdraw it. Examples are interest on savings or other bank accounts, interest on a promissory note, a mortgage, or a corporate bond or debenture, interest on state obligations other than the
State of Mississippi or subdivisions thereof, etc. Interest income from obligations of the United States Government and the State of Mississippi and subdivisions thereof is exempt.

# Line 1: Interest Income

Enter the total amount of interest income reported on Federal Form 1040, Schedule B, line 2.

# Line 2: Amount of Mississippi Non-taxable Interest

Enter the amount of Mississippi non-taxable interest received on obligations of the United
States or Mississippi or political subdivision from line 1.

# Line 3: Total Mississippi Interest

Subtract line 2 from line 1. Enter the total here and on Form 80-105, line 43 or Form 80-205, line 44.
Dividend Income
Report all dividend income received regardless of the amount. Include cash and the value of stock, property or merchandise you received as a dividend.
The payer should send you a Form 1099-DIV.
Dividends Include:

• Ordinary dividends - See Form 1099-DIV, Box 1a.
• Qualified dividends - See Form 1099-DIV, Box 1b.
• Nontaxable distributions - Some distributions are non-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.

Line 4:
Total Dividend Income
Enter the total amount of dividend income received.

# Line 5: Amount of Nontaxable Distributions

Enter the amount of distributions included in line 4 above which would not be taxable for Mississippi purposes (for example, interest on federal obligations included with dividends reported).

# Line 6: Dividends for Mississippi

Subtract line 5 from line 4. Enter the result on
Form 80-105, lines 44 or Form 80-205, lines 45.
SCHEDULE N - OTHER INCOME (LOSS) AND

# SUPPLEMENTAL INCOME

Schedule N is used to report income or loss not reflected elsewhere on this return such as Non- Mississippi gambling winnings, prizes and awards, net operating loss carry forwards, etc. Explain the nature and source of each income or loss item. If the adjustment to income is not listed in lines 50 through 64 (lines 51 through 65, Non-Resident Return), then the adjustment must be reported on Schedule N. You must give a description of the adjustment and enter the figure as a negative amount. The system will not read amounts from attached statements.
Attach an explanation of your entries for this line. Additional items that may also be reported here on Schedule N are:

• Any amount withdrawn from a first -time home buyer savings account that was for unqualified expenses

(enter on line 2).

• Any amount withdrawn from a Catastrophe Savings

Account that was for unqualified expenses (enter on line 3).

• Any unreimbursed cost of travel, lodging and lost wages an individual incurred as a result of, and related to, the donation, while living, of one or more of his or her organs for human organ transplantation are deductible from gross income. This deduction may only be claimed once and may not exceed Ten

Thousand Dollars ($10,000.00).

• Any differences between federal and state taxable income. Attach a copy of Form 80-108 to your return.

# ALL INDIVIDUALS FILING FEDERAL SCHEDULES C, C-

EZ, E, AND/OR F MUST INCLUDE A COPY OF EACH
SCHEDULE AND MUST COMPLETE THIS SCHEDULE.

General restrictions exist on the use of income tax credits on a Mississippi individual income tax return.
Most often these credits will be passed through from an entity filing a Mississippi Partnership or S Corporation tax return.
The following will show the maximum credit allowed.
Some of the credits do allow the unused portion to be carried forward for a period of time. If a taxpayer has more than one credit and/or more than one type of credit, the credits may be used in any sequence so as to obtain the greatest tax savings. Form 80-401 must be attached to your income tax return. If more than four income tax credits are claimed, attach a supplemental schedule and enter the total on line 1 of Form 80-401.
Ad Valorem Inventory Tax Credit
For the 2016 taxable year and each taxable year thereafter, the tax credit of the taxpayer shall be the lesser of the amount of the ad valorem taxes paid or the amount of income taxes due that are attributable to each location. This credit can be acquired in two ways, the first would be from a pass-through entity and the second from a business whose income is being reported using a Schedule C in the individual tax return
(if the credit is from a Schedule C then attach a copy of the ad valorem tax bills). This credit is calculated as follows: multiply the net income passing through from the entity or the income off the Schedule C by the effective tax rate/rates. Any unused credit may be carried over for five years. Any expenses on which the credit is calculated must be added back to taxable income.
Jobs Tax Credit; National or Regional Headquarters
Credit; Research and Development Skills Credit
These credits combined are limited to 50% of the income tax that is attributable to income derived from operations in the state for a year. The allowable credit is calculated as follows: multiply the net income passing through from the entity by the effective tax rate/rates; then multiply by the 50% limitation. Any unused credit may be carried over for 5 years.
Reforestation Tax Credit
The reforestation tax credit is based on the costs incurred for certain approved reforestation practices and is equal to the lesser of fifty percent (50%) of the actual cost of approved practices, or fifty percent
(50%) of the average cost of approved practices as established by the Mississippi Forestry Commission.
The maximum amount of credit that may be utilized in any one (1) taxable year shall not exceed the lesser of
$10,000.00 or the amount of income tax imposed upon the eligible owner for the taxable year reduced by the sum of all other credits allowable to the eligible owner (except for withholding credits, estimated tax payments, and/or credit for tax paid to another state).
The maximum dollar amount of credit that may be utilized by an eligible owner during his lifetime is
$75,000.00 in the aggregate. Any unused portion of the credit may be carried forward to succeeding tax years until the maximum lifetime limit of $75,000.00 has been reached. Generally, reforested acreage on which the eligible owner receives any state or federal cost share assistance funds to defray the cost of an approved reforestation practice is not eligible for the credit, unless the eligible owner's adjusted gross income is less than the federal earned income credit level. Any expenses on which the credit is calculated must be added back to taxable income.
Child Adoption Credit
An incom e tax credit is available up to $5,000.00 for dependent child residing outside of Mississippi before adoption and up to $10,000.00 for dependent child residing in
Mississippi before adoption for qualified adoption expenses paid or incurred during the tax year for each child legally adopted by a taxpayer. The credit may be claimed for the tax year in which the adoption becomes final and any unused credit may be carried forward for five (5) years.
Historic Structure Rehabilitation Credit
An income tax credit is available in an amount equal to twenty - five (25%) of the total costs and expenses in rehabilitating eligible property certified as a historic structure or structure in a certified historic district. The taxpayer may elect to claim a rebate of seventy -five (75%) of the amount that would be eligible to claim in lieu of claiming the credit. The rebate shall be subject to approval by the Department of Archives and History and shall be redeemed with the Department of Revenue for an immediate cash payment. A taxpayer claiming a credit instead of a rebate shall claim the credit on the income tax return for the tax year for which the credit is certified. Not -for profit entities are not eligible for this credit. The Mississippi Department of
Archives and History is responsible for certifying the amount of the eligible costs and expenses and whether the rehabilitation is consistent with set standards. Once you have received certification of eligibility from MDAH, the certification should be attached to the income tax return on which the credit is claimed.
A taxpayer may elect to claim a historical rehabilitation rebate in lieu of claiming a tax credit by allowing the election to be made at any time after the certification of the rebate. If the taxpayer has utilized a tax credit on an income tax return prior to making an election to claim a rebate, then the available rebate will be reduced by the amount of credit utilized.
Long Term Care Credit
A credit is available against individual income taxes for premiums paid during the taxable year for certain qualified long-term care insurance policies as defined in Section 7702B of the Internal Revenue Code. The credit available is twenty -five percent (25%) of premiums paid during the taxable year not to exceed $500.00 or the taxpayer's income tax liability, whichever is less for each individual qualified long-term care insurance policy. No carry forward is allowed for any unused portion. If more than one person is carried on the same policy, credit is only available for that one policy.
Wildlife Land Use Credit
A state income tax credit is allowed that provides a $5.50 per acre tax credit for certain taxpayers that allow land to be used as a natural area preserve, wildlife refuge, wildlife management area or public outdoor recreation area. Land must first be approved to be suitable for the uses listed above by the
Mississippi Commission on Wildlife, Fisheries and Parks. Any unused credit amount may be carried forward for five (5) years from the close of the taxable year in which the land was approved for such a use.

# INCOME TAX CREDITS

Prekindergarten Credit
A credit is available for qualified prekindergarten program support contributions paid to approved providers, lead partners or collaboratives not to exceed
One Million Dollars ($1,000,000.00) by any individual, corporation or other entity having taxable income during any calendar year. In order to qualify for this credit, the amount of the qualified prekindergarten program support contributions paid shall be approved by the State
Department of Education. Any unused portion of the credit may be carried forward for three (3) years.
Qualifying Charitable Contribution Credit Approved by DOR
A credit is available for donations made to a qualifying charitable organization which is defined as an organization exempt under Section 501(c)(3) of the
Internal Revenue Code or a designated community action agency that receives community services block grant program monies pursuant to 42 USC 9901.
Starting with 2023 tax year, the credit is the lesser of one thousand two hundred dollars ($1,200.00) or the amount of contribution in any taxable year for a single individual, or the lesser of two thousand four hundred dollars ($2,400.00) or the amount of the contribution in any taxable year for a married couple filing a joint return. If a married couple chooses to file separate returns for a taxable year, each may claim only one-half (1/2) of the tax credit that would have been allowed for a joint return. This credit is in lieu of the charitable contribution deduction claimed on
Form 80-108 (Federal Schedule A).
Starting with 2023 tax year, this credit is available against ad valorem taxes. The amount of the credit is limited to an amount not to exceed fifty percent (50%) of the total ad valorem tax liability of the taxpayer. Any unused credit amount for income tax or ad valorem tax may be carried forward for five (5) consecutive taxable years. The total amount of tax credits that may be allowed in any calendar for this credit and the
Foster Care Charitable Credit shall not exceed one million dollars ($1,000,000.00). For more information on how to claim the credit visit www.dor.ms.gov/ charitable-contribution-credits.
Qualifying Foster Care Charitable Credit Approved by DOR
A credit is available for donations made to a qualifying foster care charitable organization which is defined as an organization that each operating year provides services to at least one hundred (100) qualified individuals in this state and spends at least fifty percent (50%) of its budget on services to qualified individuals in this state. The organization must be exempt under Section 501(c)(3) of the Internal Revenue Code. Starting with 2023 tax year, the credit is the lesser of one thousand five hundred dollars ($1,500.00) or the amount of the contribution in any taxable year for a single individual or the lesser of three thousand dollars ($3,000.00) or the amount of the contribution in any taxable year for a married couple filing a joint return.
If a married couple chooses to file separate returns for a taxable year, each may claim only one-half (1/2) of the tax credit that would have been allowed for a joint return.
This credit is in lieu of the charitable contribution deduction claimed on Form 80 -108 (Federal Schedule A). A copy of the letter issued by the charitable organization must be attached to the return.
Starting with 2023 tax year, this credit is available against valorem taxes. The amount of the credit is limited to an amount not to exceed fifty percent (50%) of the total ad valorem tax liability of the taxpayer. Any unused credit amount for income tax or ad valorem tax may be carried forward for five (5) consecutive taxable years. The total amount of tax credits that may be allowed in any calendar year for this credit and the Charitable Contribution
Credit shall not exceed one million dollars
($1,000,000.00). For more information on how to claim the credit visit www.dor.ms.gov/charitable-contributioncredits.
Business Contributions to Eligible Charitable Organizations
Credit
A credit is available for donations made to a qualifying charitable organization which is defined as an organization exempt under Section 501(c)(3) of the Internal Revenue
Code. The credit is available to a business enterprise engaged in commercial, industrial, or professional activities and operating as a corporation, limited liability company, partnership, or sole proprietorship. This credit is in lieu of the charitable contribution deduction and is also available against ad valorem taxes. The credit is limited to 50% of the total tax liability. Any unused credit amount for income tax or ad valorem tax may be carried forward for five (5) consecutive taxable years. For more information on how to claim the credit visit www.dor.ms.gov/charitablecontribution-credits.
Endowment Fund Charitable Credit
A credit is available for charitable gifts made by taxpayers to endowed funds held by community foundations in
Mississippi, which is defined as an entity that is exempt from federal income taxation under Section 501(c)(3) of the Internal
Revenue Code that is recognized by the Mississippi
Association of Grantmakers as meeting certain requirements.
"Endowed fund" is defined as a fund held in a qualified community foundation that provides benefit to charitable causes in Mississippi that is intended to exist in perpetuity. An endowed fund my include, but is not limited to, donor-advised funds, community foundation affiliate funds, field-of -interest funds, agency funds and designated organizational funds.
A credit is allowed in an amount equal to twenty-five percent (25%) of a qualified contribution to an endowed fund at a qualified community foundation, subject to the following (as defined in §27-7-207): The minimum amount of a qualified contribution shall be one thousand dollars
($1,000.00). The maximum amount of a qualified contribution shall be five hundred thousand dollars ($500,000.00) . The total qualified contributions from any qualified taxpayer eligible for the tax credit shall be two hundred thousand dollars
($200,000.00) per year. The aggregate amount of tax credits shall not exceed one million dollars
($1,000,000.00) in any one (1) calendar year.

Pregnancy Resource Charitable Contribution Credit
A credit is available for voluntary cash contributions by certain taxpayers to eligible charitable organizations, which is defined as an organization that is exempt from federal income taxation under Section 501(c)(3) of the Internal
Revenue Code and is a pregnancy resource center or crisis pregnancy center that certifies no more than twenty percent
(20%) of the contributions received will be spent on administrative purposes and that files annually with the
Secretary of State the organization's publicly available
Internal Revenue Service filings. The credit is available to a business enterprise engaged in commercial, industrial, or professional activities and operating as a corporation, limited liability company, partnership, or sole proprietorship. This credit is in lieu of the charitable contribution deduction.
Starting with 2023 tax year, this credit is available against ad valorem taxes. The credit is limited to 50% of the total tax liability. Any unused credit amount for income tax or ad valorem tax may be carried forward for five (5) consecutive taxable years. For more information on how to claim the credit visit www.dor.ms.gov/charitable-contribution-credits.
Railroad Infrastructure Tax Credit
A credit is available for certain new, reconstruction and replacement expenditures made by Class II and Class III railroads. The credit is limited to the income tax due.
Any unused portion of the credit may be carried forward for five (5) years. The total amount of credits that may be claimed by all taxpayers shall not exceed $8,000,000 during a calendar year.
A taxpayer may transfer by written agreement any unused tax credit to an eligible transferee at any time during the year in which the credit is earned and five (5) years follow the year in which the credit is earned.
Blood Donation
A credit is available for an employer of $20 for each verified blood donation made by an employee as part of a blood drive. The credit is limited to the income tax due. No carry forward is allowed for any unused portion.
Transitional Home Charitable Contribution Credit
A credit is available for voluntary cash contributions by certain taxpayers to eligible transitional home organizations.
The credit is available to an individual and a business enterprise engaged in commercial, industrial, or professional activities and operating as a corporation, limited liability company, partnership, or sole proprietorship. This credit is in lieu of the charitable contribution deduction and is also available against ad valorem taxes. The credit is limited to
50% of the total tax liability. Any unused credit amount for income tax or ad valorem tax may be carried forward for five
(5) consecutive taxable years. For more information on how to claim the credit visit www.dor.ms.gov/charitablecontribution-credits.
Low-Income Health Care Services Charitable Contribution
Credit
A credit is available for voluntary cash contributions by certain taxpayers to eligible charitable organizations that contract with physicians and/or nurse practitioners to provide health care services to low -income residents of Mississippi.
The credit is available to an individual and a business enterprise engaged in commercial, industrial, or professional activities and operating as a corporation, limited liability company, partnership, or sole proprietorship. This credit is in lieu of the charitable contribution deduction and is also available against ad valorem taxes. The credit is limited to 50% of the total tax liability. Any unused credit amount for income tax ad valorem tax may be carried forward for five (5) con secutive taxable years. For more information on w to claim the credit visit www.dor.ms.gov/ charitable-contribution-credits.
Dependent Care Credit credit is available for individuals claiming a federal ncome tax credit for certain dependent care expenses.
The credit is equal to twenty five percent (25%) of the amount of the federal income tax credit claimed on the axpayer's federal income tax return. The tax credit is limited to the total income tax liability. In order to claim the credit, the taxpayer must claim the federal credit on their ederal i ncome tax return an d must have a federal a djusted gross income of not more than fifty thousand dollars
$50,000).
Blighted Property Rehabilitation Credit
A rebate or credit available to taxpayers who develop blighted property in Mississippi for the purpose of placing the property into use either as an owner-occupied dwelling or commercial building.
The rebate or income tax credit is equal to twenty-five percent
(25%) of the total costs and expenses for the rehabilitation if the costs and expenses incurred after January 1, 2026 exceed fifty thousand dollars ($50,000) in the case of an owner-occupied dwelling or exceed one hundred thousand dollars ($100,000) for a commercial structure. The actual expenses incurred rehabilitating the eligible property must be between eighty percent (80%) and one hundred twenty-five percent (125%) of the Mississippi
Secretary of State approved estimated expenses.
The maximum aggregate amount of rebates and credits that may be awarded in any one (1) calendar year is two million dollars
($2,000,000). The aggregate amount of rebates or credits that may be awarded may not exceed ten million dollars ($10,000,000).
Any credit claimed but not used may be carried forward for ten (10) years.
Food Bank Charitable Contribution Credit
A credit is available for voluntary cash contributions by certain taxpayers to eligible charitable organizations that are purchasing, warehousing and delivering food directly to food pantries or soup kitchens in more than five (5)
Mississippi counties on a monthly basis. The credit is available to a business enterprise engaged in commercial, industrial, or professional activities and operating as a corporation, limited liability company, partnership, or sole proprietorship. This credit is in lieu of the charitable contribution deduction. This credit is available against ad valorem taxes. The credit is limit ed to 50% of the total tax liability. Any unused credit amount for i ncome tax or ad valorem tax may be carried forward for five (5) consecutiv e taxable years. For more informati on on how to claim the credit visit www.dor.ms.gov/charitable-contrib ution - credits.

Mississippi Flexible Tax Incentive Act (MFLEX) Credit
A credit for business and industry to locate or expand facilities and hire individuals i n Mississippi. A business must apply with the MDA t o be certified for the MFLEX. After the application has been approved, the b usiness and any affiliates are issued a
MFLEX certification containing t he amount of credit they may use to offset s tate taxes. The MFLEX tax credit may not be used prior to the issuance of the certification by the MDA.
When filing the s tate income/franchise tax return claiming the credit, attach:

• a copy o f the MDA certification letter; and
• a Mississippi Tax Credit Summary Schedule showing all credits taken and any credit carryforward.

The credit is l imited to the income tax liability and can be used for up to a period of ten (10) years from the date of the certification.

WHO MUST SIGN?

# TAX PAYMENTS INSTALLMENT AGREEMENT GENERAL INFORMATION

The Department of Revenue offers several electronic filing methods to make filing returns easier. The advantages of filing electronically are:

1. Faster
2. Convenient
3. Easier
4. More accurate
5. Some are even FREE!!!

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 approved transmitter must sign Form 80- 115 (MS8453),
Mississippi State Declaration for Electronic Filing. Ask your tax preparer about electronic filing!
Federal/State On -Line Filing Program: You can file your tax return from the convenience of your home computer by purchasing a computer program from a store or the internet.
Visit our website at www.dor.ms.gov for additional information on how to file Mississippi returns on -line and how to access approved on-line software providers.
Updates to the Electronic Filing Program and other updated filing information can be accessed through our website at www.dor.ms.gov. The Department of Revenue notifies your transmitter that your return has been received and accepted.
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 approved tax preparer or through an on-line service provider.
Ask your tax preparer about direct deposit or visit our website at www.dor.ms.gov for more information.
If you electronically file a complete and accurate return, your refund may be issued in 7 to 10 business days.
Taxpayer Access Point (TAP): TAP provides online access to your tax account information 24 hours a day, 7 days a week.
TAP is free and convenient!
Users of TAP are able to:

• make electronic payments
• view recent account activity and history
• view tax correspondence
• make address changes

Your SSN/ITIN, Mississippi Adjusted Gross Income (AGI) from your latest filed return, and your email address will be needed to sign up for access to your account on-line.
Third Party Access for Tax Practitioners: Tax practitioners, you can have TAP access to account information for each of your clients from one login. First, create your own TAP account
(only one per FEIN). Once you are registered on TAP, select
"Add Access to Existing Account". Your client (taxpayer) must provide you the Letter ID and Account ID in order for you to have access to their accounts. All accounts you set up for third party access are found under the "Other Taxpayers'
Account s" tab in TAP. For more information on TAP, visit our website at www.dor.ms.gov.
You must sign your tax return. The return is not considered legal until you sign and date it. If you and your spouse are filing a joint or combined return, both of you must sign even if only 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.
The total tax due on the return must be paid in full no later than the 15th day of the 4th month after the end of the tax year.
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.
An installment agreement is available to taxpayers that have a tax liability of at least $75.00. In order to qualify for the installment agreement, the return must be filed on or before the due date, or any extensions allowed, and Form 71-661 must be submitted with the return. You (and your spouse if a joint return) must have filed all required income tax returns and paid all taxes due for the past five (5) years. You also cannot have previously entered into an installment agreement during the past five (5) years.
There are two (2) types of installment agreements for taxpayers that have a tax liability:

1. Tax liability of $75.00 but no more than $3,000.00 - The installment agreement allows you to pay the amount due in twelve (12) equal monthly installments.
2. Tax liability exceeding $3,000.00 and an installment agreement with the Internal Revenue Service (IRS) for the 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 agreement notification from the IRS. The agreement may be terminated if any installment payment is not made timely.
It may also be terminated if you do not pay any other tax liability when the liability is due.
Interest at the rat e of 1/2% per month continues to accrue during the installment agreement period. You will need to

ELECTRONIC FILING

DECLARATION OF ESTIMATED TAX
INTEREST AND PENALTY PROVISIONS

ROUND TO THE NEAREST DOLLAR
WHAT TAX RECORDS DO I NEED TO KEEP?

# TAX RATES

AMENDED RETURN contact our office for the remaining balance on the account prior to the last payment to ensure the interest is paid correctly.
If you have a pending bankruptcy case, you may be barred by federal law from participation in an installment agreement.
Please contact our office for more details. Additionally, if you file bankruptcy during the installment period, you must notify our Bankruptcy Section immediately at (601) 923-7393. Due to the automatic stay provisions of the U.S. Bankruptcy Code, the installment agreement may be void at the time you file your bankruptcy case.
Generally, you must file a Declaration of Estimated Tax, Form
80-106, for the income tax year if you do not have at least 80 percent (80%) of your annual Mississippi income tax liability prepaid through withholding and if your annual tax liability exceeds $200.00.
Quarter Due Date
First Quarter April 15th
Second Quarter June 15th
Third Quarter September 15th
Fourth Quarter January 15th
Estimate payments may be filed on- line through TAP. From the TAP home page, click on "Make an Estimated Payment".
Your name, SSN/ITIN and contact information will be needed in order to make an estimated payment.
Underestimating the required amount of tax or failure to file estimated tax returns and pay the tax within the time prescribed will result in an assessment of interest at the rate of 1/2% per month on underpayment of tax from the date payment is due until paid (see exception below). Form 80-320, Interest and
Penalty Worksheet should be used to determine the amount of underestimated interest due.
Exceptions: You will not have to pay the underestimated interest if either of the following applies:

• Gross income from farming or fishing is at least two-thirds of total gross income and (a) the estimate tax paid by the 15th day of the first month after the close of the income year or

(b) the income tax return is filed by the first day of the third month following the close of the income year and tax shown as due is paid.

• Filing requirements met after the payment due date.

Compute the interest in the applicable columns and provide the explanation on page 2 of Form 80-320.

• First-time Home Buyer Penalty: The first -time home buyer penalty will be imposed if money is withdrawn from a savings account for any purpose other than payments of eligible cost. The penalty is 10% of the amount withdrawn for unqualified expenses (using the amount from Form 80-108,

Part V, Schedule N, Line 2).

• Late Payment: Interest and penalty are charged on taxes paid late even if an extension of time to file is granted. The interest is at the rate of 1/2% per month from the due date until paid. The penalty imposed for failure to pay the tax when due is 1/2% per month not to exceed 25% in the aggregate. Late payment interest and penalty apply to any unpaid tax after

April 15th.

• Failure to File: The penalty for failure to file a return is imposed after October 15th. The penalty is 5% per month not to exceed 25% in the aggregate. The penalty is based on the balance due on the return. Such failure to file a return penalty shall not be less than $100.00.

All dollar amounts should be rounded to the nearest whole dollar
(no pennies). Round down to the next lower dollar amounts under $.50 and round up to the next higher dollar amounts of
$.50 and over. For example, $2.15 becomes $2.00, $4.75 become s $5.00, and $3.50 becomes $4.00.
Keep a copy of your return with all attachments. Also, keep the original or a copy of any schedules or statements you used to prepare your return. Keep your records that support items of income or deductions appearing in a tax return until the statute of limitations for the return expires. The statute of limitations is generally three (3) years from the date the return was due or filed, whichever is later.
Save any records concerning property, home, stocks, and business property you bought and may sell later. The records kept should show the purchase price, date, and related cost.
For real property, keep records showing the cost and date of improvements.
Your return may be audited by the IRS or the Department of
Revenue. If audited, the law requires you to show proof of your income, expenses, and cost of assets. In the case of an audit by the IRS, the statute of limitations for adjusting income tax returns is extended for three (3) additional years beginning with the date the audit is disposed of by the IRS.
Income Tax: 0% on the first $10,000.00 of taxable income and 4.4% on taxable income in excess of $10,000.00.
File an amended return to:

• make adjustments to tax
• claim a refund due to an adjustment to tax
• report federal adjustments (1040X)
• report IRS audit adjustments

When to File: A taxpayer may apply to the Commission for revision of any return filed at any time within 3 years of the due date; or, if an extension was granted, 3 years from the date the return was filed. The 3-year period is not applicable to an IRS audit; however, no additional assessment or refund will be made more than three (3) years after the date the IRS disposes of the tax liability in question.
Internal Revenue Service Audit (RAR): To document adjustments made as a result of an IRS audit, the Revenue
Agent Report should be attached to the Mississippi amended

TELEPHONE ASSISTANCE DISTRICT SERVICES OFFICES return. If the amended return is filed within 30 days of the finalized IRS audit, penalties will not be assessed.
Amended Federal: To document adjustments made as a result of an amended federal return, a copy of the amended federal (Form 1040X) should be attached to the amended
Mississippi return.
Any other documentation and forms supporting the adjustments made, such as wages and withholding
(Form 80 -107) and Schedule A itemized deductions
(Form 80 -108) must also be filed with the amended
Mississippi return. A copy of the original return filed must also be attached to the amended return.
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 or before the 2025 return is filed. A return for the deceased taxpayer should be filed on the form which would have been appropriate had he or she lived. Enter the word "deceased" and the date of death after the decedent's name on the return. Include the decedent's social security number in the space provided. If this is a Married Filing Joint return, the surviving spouse must file as the primary taxpayer.
If a refund is requested on the decedent's return, the survivor may need to give to the bank a completed affidavit attesting to the fact that he or she is the rightful heir to the decedent's refund of Mississippi income tax. The
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 implemented additional procedures and safeguards into our return processes in an effort to mitigate potential fraud. These processes will validate income tax returns and credits reported prior to issuing requested refunds. As a result, these additional 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

Taxpayer assistance is available between 8:00 a.m. and 5:00 p.m. Monday through Friday by calling the Department of
Revenue or any of the District Offices. Please use the correct number listed for information. Collect calls are not accepted.
Taxpayer Assistance (601) 923-7700
During periods of peak demand for telephone assistance, you may encounter busy signals when trying to call.
We apologize for any inconvenience and ask for your patience.
Refund information is also available by phone 24 hours a day.
You will need your Social Security Number to get information about your refund.
Refunds (601) 923-7801
Gulf Coast District Service Office
1141 Bayview Ave., Ste. 400
Biloxi, MS 39530-1601
Phone: (228) 436-0554
Fax: (228) 436-0964
Hattiesburg District Service Office
P.O. Box 1709, Hattiesburg, MS 39403-1709
17 JM Tatum Industrial Dr., Ste. 2 Hattiesburg, MS 39401
Phone: (601) 545-1261
Fax: (601) 584-4051

# DEATH OF A TAXPAYER

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 concerning frequently asked questions about taxes administered by the Mississippi Department of Revenue. It is an informal interpretation of the tax law and is not intended to serve as a rule, regulation, declaratory opinion, or letter ruling. Legislation, regulations, court decisions, notices and announcements could affect the accuracy of this information.
Please refer to the Mississippi Code Annotated and the
Mississippi Administrative Code for the most current version of the law and administrative procedures.

1. I am a full-year resident but my spouse is not. How should we file?

You must file a Mississippi Return Form 80- 205 (Non-
Resident Form). The resident spouse will report to
Mississippi income earned from ALL sources for the entire year. The spouse that is not a resident will report to
Mississippi income earned in Mississippi, but will declare his or her total income for purposes of prorating the exemptions and deductions.

1. I am in the armed forces. What is my residency status?

What is my spouse's residency status?
Mississippi Resident - If you enter the armed forces when you are a Mississippi resident, you do not lose your
Mississippi residency status, even if you are absent from this state on military orders. You are subject to the same residency requirements as any other Mississippi resident and are required to file a Mississippi income tax return.
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 have income subject to Mississippi tax, file Form 80 - 205
(Non- Resident Form). Mississippi does tax other income earned in this state by you.
The Military Spouses Residency Relief Act (MSRRA) provides that spouses of military personnel who move to
Mississippi due to a servicemember spouse being posted for military duty can elect to use the same residence as the servicemember spouse for tax purposes. This allows nonresident spouses to exclude Mississippi income if the spouse meets certain criteria, such as filing and paying income tax to the state of residency. For more information regarding the
MSRRA please visit www.dor.ms.gov.

1. I am getting an income tax refund this year. When will I get my check?

Due to the increase in fraudulent activity, the Department has implemented additional procedures and safeguards into our return processes in an effort to mitigate potential fraud. These processes will validate income tax returns and credits reported prior to issuing requested refunds. As a result, these additional procedures may cause a delay in refund processing in order to ensure that the right refunds are being paid to the right taxpayers.

1. What if I am audited by the IRS?

If you will receive a refund or owe additional federal tax, you should file an amended Mississippi return after the Internal
Revenue Service disposes of the tax liability in question
(See Miss Code Ann. Section 27-7-49 (3)). See the
"Amended Return" section of this booklet for additional information on filing an amended return.

1. Why did I receive a1099-G?

The 1099-G is an information-only form. It is sent because the Internal Revenue Service requires us to inform you of the amount of the state income tax refund issued to you last year.
If you deducted state income taxes on last year's federal income tax return (Federal Schedule A), then you are required to report this amount as income on your federal tax return this year. If you did not itemize your deductions on the federal return, then this form is only for your records.

1. Where can I get income tax forms?

Forms and instructions are available, at www.dor.ms.gov, or they may be picked up at any of the agency's district offices. Additionally, forms are also available at public libraries across the state.
Paper forms may be printed and completed by hand or completed on-line and printed. The on-line fill-in form does not provide mathematical assistance or other prompts, but it does allow the taxpayer to complete return information and print the form ready for mailing. Filing your return electronically can speed up your refund!

1. 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.

1. 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

1. What are my payment options?
2. 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.

# 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 of State

TAX CREDIT CODES * Carryover not available

# TAX CREDIT CODES CODE CREDIT CODE CREDIT

• 02 Premium Retaliatory 26 Historic Structure Rehabilitation (Attach Statement)
• 03 Finance Company Privilege * 27 Long Term Care

05 Jobs Tax 28 New Markets
06 National or Regional Headquarters 29 Biomass Energy Investment
07 Research and Development Skills 30 Wildlife Land Use
Basic Skills Training Retraining
31 Prekindergarten Credit
10 Reforestation
32 Headquarters Relocation Credit

• 11 Gambling License Fee

34 Qualifying Charitable Contribution Credit Approved by DOR

• 12 Financial Institution Jobs

35 Qualifying Foster Care Charitable Credit Approved by DOR
13 Mississippi Revenue Bond Service
36 Business Contributions to Eligible Charitable Organizations
14 Ad Valorem Inventory
37 Endowment Fund Charitable Credit
15 Export Port Charges
38 Inland Water Transportation
16 Insurance Guaranty
39 Pregnancy Resource Charitable Contribution Credit
17 Import C redit
40 Railroad Infrastructure Tax Credit
18 Land Donation

• 41 Blood Donation

19 Broadband Technology
42 Transitional Home Charitable Contribution Credit
21 Brownfield Credit
43 Low-Income Health Care Services Charitable Contribution Credit
22 Airport Cargo Charges
*44 Dependent Care Credit
23 Manufacturing Investment Tax Credit
24 Alternative Energy Jobs

• 60

Bank Share

SCHEDULE OF TAX COMPUTATION
TAX RATE(S)

TAXPAYER
(COLUMN A)

TAXABLE INCOME
SPOUSE
(COLUMN B)

# TAXABLE INCOME TOTAL

(COLUMN A + B) RATES INCOME TAX

1. First $10,000 + = x 0%
2. Remaining balance + = x 4.4%
3. Subtotal + =
4. Total income tax - enter on page 1, line 17 (sum of lines 1 through 2)

Line 1: Enter the first $10,000 of taxable income or part ($0 - $10,000) 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 remaining balance of taxable income in Column A and Column B if applicable. Multiply the total of these two columns by 4.4% and enter the resulting tax in the far right column labeled "Income Tax."
Lin e 3: Enter the total of lines 1- 2 for Column A and Column B if applicable.
Lin e 4: Enter the total of the amounts entered under "Income Tax" from lines 1 and 2. T ransfer this amount to page 1, line 17 (line 20, non-re sident) of your return.
25 Child Adoption
Employer Child / Dependent Care

• 50

Mississippi Flexible Tax Incentive Act (MFLEX)
Food Bank Charitable Contribution Credit
Blighted Property Rehabilitation Credit