35 Miss. Admin. Code Pt. III, Subpt. 7, Ch. 02 — Part-Year Resident

100 A taxpayer, who is not liable for Mississippi income tax for an entire year because of
moving into this state or moving from this state, shall include on his return income received
from all sources during the time he is a resident of Mississippi, plus income from all
sources within Mississippi for the taxable year while a nonresident of Mississippi.
101 Deductions of a personal nature such as authorized individual non -business itemized
deductions, the optional standard deduction and the personal and additional exemptions
allowed, shall be allowed only in the ratio that reported Mississippi net income bears to the
taxpayer's total net income from all sources for the entire year. In the case of married
individuals, the term "taxpayer's total net income" means the total net income of both
husband and wife.
102 Moving expense reimbursement is included both in Mississippi and total income if the
taxpayer is moving into Mississippi and is included in total income only if moving outside
Mississippi.
103 If a taxpayer moves to Mississippi, his payment to an IRA may be deducted from
Mississippi income as well as total income (to the extent such payment is deductible for
Federal income tax purposes).
104 If a taxpayer moves outside Mississippi, he may deduct an IRA payment from his total
income only.
105 (Reserved)
106 (Reserved)