35 Miss. Admin. Code Pt. III, Subpt. 2, Ch. 08 — Income of a Minor Child or Dependent

100 Compensation for personal services of a child shall, regardless of the provisions of state
law relating to whom is entitled to the earnings of the child, and regardless of whether the
income is in fact received by the child, be deemed to be the gross income of the child and
not the gross income of the parent of the child. Such compensation , therefore, shall be
included in the gross income of the child and shall be reflected in the return rendered by or
for such child. The income of a minor child is not required to be included in the gross
income of the parent for income tax purposes.
101 In the determination of taxable income or net income, all expenditures made by the parent
or the child attributable to amounts which are includible in the gross income of the child
and not of the parent are deemed to have been paid or incurred by the child. In such
determinations, the child is entitled to take deductions not only for expenditures made on
his behalf by his parent which would be commonly considered as business expense, but
also for other expenditures such as charitable contributions made by the parent in the name
of the child and out of the child's earnings.
102 The term "parent" includes maternal parent, adoptive parent, guardian or any other person
who is legally charged with the care of the minor.
103 A tax return shall be made by the person charged with the care of a minor or his property,
unless the minor himself makes or causes to be made his tax return.
104 The Commissioner will follow Federal Rules, Regulations and Revenue Procedures issued
under Section 73, IRC, and such other Federal Rules and Regulations relating to income of
a minor child or dependent as are deemed not contrary to the context and intent of
Mississippi Law.
105 (Reserved)
106 (Reserved)