35 Miss. Admin. Code Pt. III, Subpt. 7, Ch. 03 — Nonresidents

100 The term "nonresident" includes those natural persons not meeting the requirements of a
resident. A nonresident individual shall be allowed the same personal and additional
exemptions as are authorized for resident individuals; however, the nonresident individual
is entitled only to that proration of the personal and additional exemptions as his adjusted
gross income from sources within the State of Mississippi bears to his total or entire
adjusted gross income from all sources.
101 A nonresident individual who is married and whose spouse has income from independent
sources must declare the joint income of himself and his spouse from sources within and
without Mississippi, and claim as a personal exemption that proportion of the authorized
and additional exemptions which the total adjusted gross income from Mississippi sources
bears to the total adjusted gross income of both spouses from all sources.
102 In the case of married individuals where one (1) spouse is a resident and the other is a
nonresident, the personal exemption of the resident individual shall be prorated on the same
basis as if both were nonresidents having net income from within and without the State of
Mississippi.
103 Nonresidents, foreign corporations, and citizens of foreign countries, shall include as gross
income from sources within the state, all income derived from services rendered, business
done, or property located within the state.
104 The income of a nonresident who is assigned to a business location in this state or who
draws a salary, fee, commission or other income for work performed at or from a
Mississippi location and who regularly travels to such location is considered income
derived from services rendered in this state and such income shall be allocated to this state.
105 A nonresident of Mississippi may deduct an IRA payment from total income only. In the
case of married individuals, if both spouses work and both have an IRA, calculate each
spouse's deduction separately.
106 A nonresident individual, who is a member of a partnership owning property or doing
business in the State of Mississippi, is taxable on his share of the net income of the
partnership, whether distributed or not. If the partnership does business within and without
the state, a nonresident partner is taxable on such share of his income, whether distributed
or not, as is assignable to Mississippi.
107 Unless a nonresident or foreign taxpayer files with the Commissioner the complete return
required of him, then no deductions or exemptions will be allowed to such taxpayer by the
Commissioner in computing such taxpayer's taxable income. Supporting schedules are
required for any adjustments, deductions, exemptions, or credit.
108 (Reserved)
109 (Reserved)