35 Miss. Admin. Code Pt. III, Subpt. 11, Ch. 08 — Credit for Tax Withheld

100 An employee from whose wages tax is withheld should claim credit for the tax withheld on
his income tax return for the calendar year during which the tax was withheld. Credit will
be allowed only if a proper copy of his withholding statement, Form W -2, or other
authorized wage and tax statement, is attached to his return. A fiscal-year taxpayer should
claim credit for the tax withheld on his return for his fiscal year beginning in the calendar
year during which the tax was withheld. For example, a taxpayer having a fiscal year
ending July 31 is entitled to credit for tax withheld during the calendar year 1986 on his
return for his fiscal year ending July 31, 1987. If more than one tax year begins during the
calendar year during which the tax was withheld, the credit should be claimed on the return
for the last such taxable year.
101 (Reserved)
102 (Reserved)