MISSISSIPPI
separate property state

 

Military Income:  Fully taxable.

Military Spouse Residency Relief Act Service member resides in Mississippi. Spouse in state solely to live with service member. Spouse must be a resident of same state as service member. File Form 89-350 with employer. Can file for refund but return must be mailed in with Military Spouse ID card, copy of service member's drivers license and copy of DD-2058.

Forms Used:            

Filing Status:  Couples may file joint, combined, or separate, whichever is the best tax advantage.  If filing joint and one of them is not a resident of Mississippi, they would file a nonresident return.  NOTE:  Filing a separate return implies that both husband and wife will file separate returns regardless of the amount or source of income of each and Mississippi will expect separate returns from both parties. 

Attach Copy of Federal Return:  No

Not Taxed:

Other State Tax Credit:  Available.  Attach Mississippi Form 80-160 and copy of other state return.

Miscellaneous:  Mississippi does not allow installment payments to be made on amount due.

Where to Mail:
Refunds: Tax Due:
Office of Revenue
P O Box 23058
Jackson, MS  39225-3058
Office of Revenue
P O Box 23050
Jacksonville, MS  39225-3050
General Information:  (601 923-7000
Forms
:  (601) 923-7815
Electronic Filing:  (601) 923-7040
Refund Inquiry:  (601) 923-7801 (allow 10 weeks before calling, e-filers allow 10 days)
Other Info: Website:  www.dor.ms.gov/

Mississippi Tax Commission
P O Box 1033
Jackson, MS  39215-1033

 
E-filing Info:  Retain MS 8453 for 3 years.
Tax Form Instructions:
Resident Instructions Non-Resident Instructions

 

Filing Status Scenarios

1.  Taxpayer and Spouse Residents (Use also for Single Taxpayer)
2.  Taxpayer and Spouse Different States of Residence
3.  Taxpayer and Spouse Non-Residents
4.  Taxpayer Non-Resident - Spouse Part-Year Resident
5.  Taxpayer Married or Single - Resident but Income from Other State
6.  Amended Return

 

1.  Taxpayer and Spouse Residents (Use also for Single Taxpayer) - Taxpayer and spouse are both Mississippi residents, lived at their present location all year, and one or both had income.

Main Info Screen.

 

Mississippi 80-105 Form.  Married couples may file joint, combined, or separate, whichever is the best tax advantage.  NOTE: You will need to override the software in order to choose the Married Filing Separately option.  Check all three options to see which one benefits the taxpayer more.  In this example, filing Married - Combined will provide the largest refund.  You must complete the County Code.  Look up codes here.  Residents living out of state enter a county code of 90.

 

Complete all other fields and forms with red or required information.

2.  Taxpayer and Spouse - Different States of Residence - Taxpayer or spouse is a resident of Mississippi, while the other member is a resident of a different state.  A Mississippi income tax return must be prepared due to the taxpayer or spouse having Mississippi earned income.

Main Info Screen.  If the spouse is a domicile (resident) of another state, the parties should file as nonresidents.  For this example, the taxpayer is a resident of Mississippi while the spouse is a resident of North Dakota.

 

Resident/Nonresident Worksheet.  Review form to ensure income is split correctly for the appropriate states.

 

Mississippi 80-205 Form.   Married couples may file joint, combined, or separate, whichever is the best tax advantage.  Check all three options to see which one benefits the taxpayer more.  In this example, filing Married - Combined will provide the largest refund.  You must complete the County Code.  Look up codes here.  Residents living out of state enter a county code of 90.

 

Mississippi Form 80-205 - Page 2 shows the apportionment of the income.

 

Review the remainder of the Mississippi Form 80-205 to ensure the other state income is being subtracted correctly.  Complete all other fields and forms with red or required information.

3.  Taxpayer and Spouse Non-Residents - Taxpayer and spouse are residents of a different state.  The spouse and taxpayer must file a Mississippi tax return due to one or both having Mississippi earned income.

Main Info Screen.  If both members are residents of another state, the parties should file as nonresidents.  For this example, the taxpayer and spouse are both residents of Wisconsin but must file a Mississippi income tax return because the spouse worked in Mississippi.

 

Resident/Nonresident Worksheet.  In order to comply with the Military Spouse Residency Relief Act, the nonresident military spouse's wages are set to zero as in the example. Link to a scratch pad from the indicated field.

 

Using the example, enter the nonresident spouse's wages on the scratch pad. Ensure the wages are entered as a negative number

 

Mississippi 80-205 Form.   Married couples may file joint, combined, or separate, whichever is the best tax advantage.  Check all three options to see which one benefits the taxpayer more.  In this example, filing Married - Combined will provide the largest refund.  You must complete the County Code. Look up codes here.  Residents living out of state enter a county code of 90.

 

Mississippi Form 80-205 - Page 2 shows the apportionment of the income.

Review the remainder of the Mississippi Form 80-205 to ensure the other state income is being subtracted correctly.  Complete all other fields and forms with red or required information.

4.  Taxpayer Non-Resident - Spouse Part-Year Resident - Taxpayer and spouse moved to or from Mississippi during the tax year.  The taxpayer is a resident of a different state.  The Spouse is a part-year resident of Mississippi.  The Spouse and taxpayer must file a Mississippi tax return due to one or both of them having Mississippi earned income and possibly income from another state.

Main Info Screen.  For this example, the taxpayer is in the military and a resident of Indiana.  The taxpayer and spouse moved from Mississippi to North Dakota during the year.  The spouse was a resident of Mississippi but is now changing their residency to North Dakota for tax purposes.  The spouse therefore was a part-year resident of both Mississippi and North Dakota and must file a Mississippi income tax return because the spouse worked in Mississippi.

Part Year Resident States Worksheet.  Review form to ensure income is split correctly for the appropriate states.

Mississippi 80-205 Form.   Married couples may file joint, combined, or separate, whichever is the best tax advantage.  Check all three options to see which one benefits the taxpayer more.  In this example, filing either Married - Combined or Married - joint return will provide the largest refund.  You must complete the County Code. Look up codes here.  Residents living out of state enter a county code of 90.

Mississippi Form 80-205 - Page 2 shows the apportionment of the income.

Review the remainder of the Mississippi Form 80-205 to ensure the other state income is being subtracted correctly.  Complete all other fields and forms with red or required information.

5.  Married or Single Military Resident of Mississippi with Income from Another State  - Taxpayer is single.  The taxpayer must file a Mississippi tax return due to him or her having Mississippi earned income.

Main Info Screen.  For this example the taxpayer is a military member stationed in North Dakota but a resident of Mississippi.  The taxpayer had a job in North Dakota therefore having North Dakota earned income.

Resident/Nonresident Worksheet.  Review form to ensure income is split correctly for the appropriate states.

Mississippi 80-105 Form.  A resident Mississippi income tax return is prepared.  Mississippi taxes residents on income from all sources, even income earned while living in another state (North Dakota as in this example).  You must complete the County Code. Look up codes here.  Residents living out of state enter a county code of 90.

Credit for Tax Paid to Another State - Link off line 25 to a Mississippi 80-160 form.

Mississippi 80-160 Form, Tax Credit for Income Tax Paid to one or More Other States.  Mississippi 80-160 Form must be added to the tax return and prepared to give a credit for taxes paid to another state (North Dakota). You must complete the other states tax return first, then enter the amount of tax from the other states tax return.  This is not the amount the taxpayer had withheld from his or her pay but the amount of tax imposed on them.  Line 1 is the amount of income earned in the other state (North Dakota).  Enter amounts in Line 2 and Line 3 if available from other states income tax return (for our example, North Dakota uses the Federal Adjusted Gross Income to determine tax liability, therefore use the Standard Deduction and Personal Exemptions from the Federal 1040, 1040A, or 1040EZ form). Line 15 is the amount of income tax liability on the (North Dakota) tax return.  A copy of the other state's return must be attached to the Mississippi return if not e-filed.

Complete all other fields and forms with red or required information.

6.  Amended Return  - An amended Mississippi return must be filed because the taxpayer received new tax information after their Mississippi return was filed.
Federal 1040X Form.  Before making any changes to the tax return add the US 1040X form to the tax return.  You must check the box under Income and Deductions to lock in the entries in Column A - Original amount or as previously adjusted.

Mississippi 80-105 - The same tax form used to prepare the return is used for amendments.  Check the appropriate boxes to designate it as an amended return and to override the original entries, before making any changes to the return.

Make whatever changes are required to the federal tax return.  For this example, a new W-2 was received.

Amended returns can not be e-filed.  The taxpayer must mail the federal 1040X and any state amended returns if required to be filed.