This guide explains how to complete the Mississippi Non-Resident / Part-Year Resident Individual Income Tax Return, a state income tax return for people who lived in Mississippi for only part of the year or earned Mississippi income while living elsewhere. It is designed for taxpayers who need to report wages, business income, investments, deductions, exemptions, proration figures, credits, payments, overpayments, and any balance due in a structured way that separates Mississippi income from income earned from all sources. The return also includes spaces for married and single filing statuses, dependents, age and blindness exemptions, direct deposit information, installment agreement requests, and signature details, so the form covers both the calculation of tax and the final filing process. Because this return uses proration, it is especially important to complete the income and adjustment sections carefully, since the Mississippi portion of income and deductions is not always the same as the total amount shown on your federal return.
How To File It
To file this return correctly, begin by entering your personal information, filing status, and the tax year beginning and ending dates. Then complete the income section on page 2, move to the proration calculations, and finish the tax computation, payments, refund or balance due sections, and signature page. If you are claiming a refund and want direct deposit, complete that information before signing, and if you owe tax, calculate the total due and include any interest or penalty that applies. Make sure every required schedule or supporting form is attached, because several lines on this return depend on outside forms such as wage statements, federal schedules, itemized deduction support, or Mississippi credit forms.
Line By Line Instructions for Mississippi Non-Resident / Part-Year Resident Individual Income Tax Return
Line 1: Filing Status
Choose the correct filing status for your return. Use the married combined or joint option if you are filing together, the surviving spouse option if your spouse died during the tax year, the married filing separate option if you and your spouse file separately, the head of family option if you qualify, or the single option if none of the others apply. The exemption amount tied to your filing status is handled later on the return.
Line 2: Taxpayer Information
Enter the taxpayer’s full name, Social Security number, and mailing address exactly as they should appear on the return. Include the street address, city, state, ZIP code, and county code.
Line 3: Spouse Information
If you are filing jointly or need spouse information, enter the spouse’s full name and Social Security number. If there is no spouse information to report, leave this area blank unless your filing status requires it.
Line 4: Dependent Entry
List each dependent’s name and Social Security number in the space provided. For the middle column, use “C” for child, “P” for parent, or “R” for relative so the dependency type is clear.
Line 5: Total Dependents
Enter the total number of dependents shown on line 6 and any additional dependents reported on the supporting dependent form. Count only qualifying dependents.
Line 6: Age 65 Or Over And Blindness Boxes
Check the boxes that apply if the taxpayer or spouse is age 65 or older or if either is blind. These boxes affect the total exemption count later in the return.
Line 7: Exemption Count
Add the number of dependents from line 5 to the number of checked boxes from line 6. This gives the total number used to calculate part of the exemption amount.
Line 8: Exemption Calculation
Multiply the total on line 7 by $1,500 and enter the result. This amount is one part of your total exemption figure.
Line 9: Filing Status Exemption
Enter the exemption amount that matches your filing status. The amount depends on whether you filed jointly, separately, as head of family, or as single.
Line 10: Total Exemptions
Add line 8 and line 9 together. This gives your total exemption amount before proration.
Line 11: Mississippi Adjusted Gross Income
Enter your Mississippi adjusted gross income from the income section on page 2. If you are filing jointly, the total is carried from the proper split amount.
Line 12: Adjusted Gross Income From All Sources
Enter your total adjusted gross income from every source. This is the amount used to determine the proration ratio.
Line 13: Proration Ratio
Divide line 11 by line 12 and enter the result as a percentage. This percentage is used to determine what share of deductions and exemptions applies to Mississippi.
Line 14: Standard Or Itemized Deductions
Enter your total standard deduction or itemized deduction amount. If you itemize, be sure to attach the required supporting schedule.
Line 15: Mississippi Deductions
Multiply line 14 by the proration percentage from line 13. This gives the Mississippi portion of your deductions.
Line 16: Exemptions Before Proration
Enter the exemption amount from line 10. If you are married filing separately, use one-half of the exemption amount.
Line 17: Mississippi Exemptions
Multiply line 16 by the proration percentage from line 13. This gives the Mississippi portion of your exemptions.
Line 18A: Taxpayer Mississippi Adjusted Gross Income
Enter the taxpayer’s Mississippi adjusted gross income from page 2, line 67 or line 68 if applicable. Use the correct split amount if filing jointly.
Line 18B: Spouse Mississippi Adjusted Gross Income
Enter the spouse’s Mississippi adjusted gross income from page 2, line 67 or line 68 if applicable. If there is no spouse amount, leave it blank or zero.
Line 19A: Taxpayer Deductions
Enter the taxpayer’s deductions from line 15. If the deduction is itemized, attach the required Mississippi itemized deduction form.
Line 19B: Spouse Deductions
Enter the spouse’s deduction amount from line 15. If there is no spouse amount, enter zero or leave it blank according to the filing situation.
Line 20A: Taxpayer Exemptions
Enter the taxpayer’s exemption amount from line 17.
Line 20B: Spouse Exemptions
Enter the spouse’s exemption amount from line 17.
Line 21A: Taxpayer Mississippi Taxable Income
Subtract the taxpayer’s deductions and exemptions from the taxpayer’s Mississippi adjusted gross income. The result is taxable income for that column.
Line 21B: Spouse Mississippi Taxable Income
Subtract the spouse’s deductions and exemptions from the spouse’s Mississippi adjusted gross income. The result is taxable income for that column.
Line 22: Income Tax Due
Enter the tax due from the Mississippi schedule of tax computation. Use the instructions for the correct tax calculation.
Line 23: Other Credits
Enter other credits claimed from the specified credit form line. Include only credits that are allowed and supported.
Line 24: Net Income Tax Due
Subtract line 23 from line 22 and enter the result. If credits are larger than tax due, follow the instructions for the applicable return type.
Line 25: Consumer Use Tax
Enter any consumer use tax owed. Use the instructions to determine whether this applies to your return.
Line 26: Catastrophe Savings Tax
Enter any catastrophe savings tax due if applicable. This line should be completed only when required.
Line 27: Total Mississippi Income Tax Due
Add lines 24, 25, and 26 together. This is your total Mississippi tax before payments.
Line 28: Mississippi Income Tax Withheld
Enter the total Mississippi income tax withheld from wages or other income. Attach the wage and withholding form when needed.
Line 29: Estimated Tax And Extension Payments
Enter estimated tax payments, extension payments, and any amount paid with the original return if this is an amended return. Include only amounts that were actually paid.
Line 30: Pass-Through Entity Tax Credit
Enter the credit for tax paid on an electing pass-through entity return if you qualify. Use the amount from the specified credit form.
Line 31: Refund Or Carryforward On Amended Return
If this is an amended return, enter any refund received or amount carried forward from the original return. Leave this line blank if it does not apply.
Line 32: Total Payments
Add lines 28, 29, and 30, then subtract line 31 if applicable. This gives the total payments credited to your return.
Line 33: Overpayment
If line 32 is more than line 27, subtract line 27 from line 32 and enter the difference. If there is no overpayment, skip to the balance due section.
Line 34: Interest And Penalty On Overpayment Adjustment
Enter any interest and penalty amount from the related penalty form. This reduces the refund or overpayment amount.
Line 35: Adjusted Overpayment
Subtract line 34 from line 33. This is the overpayment amount after penalties or interest are considered.
Line 36: Carryforward To Next Year
Enter any part of the overpayment you want applied to next year’s estimated tax account. Farmers or fishermen should use this line according to the special instructions if eligible.
Line 37: Overpayment Refund
Subtract line 36 from line 35 and enter the amount you want refunded. If you want a refund, this is the amount that should come back to you.
Line 38: Direct Deposit Request
Check this box if you want your refund sent by direct deposit. Then complete the direct deposit section on page 3.
Line 39: Balance Due
If line 27 is greater than line 32, subtract line 32 from line 27 and enter the difference. This is the amount you owe before interest and penalty.
Line 40: Interest And Penalty On Balance Due
Enter any interest and penalty from the applicable penalty form. Add this only if it applies to your return.
Line 41: Total Due
Add line 39 and line 40 together. This is the final amount you owe.
Line 42: Installment Agreement Request
Check this box if you want to request an installment agreement and meet the eligibility rules. Attach the required installment agreement form.
Line 43: Wages, Salaries, Tips
On page 2, enter wages, salaries, tips, and similar compensation. Use the wage information form when required.
Line 44: Business Income Or Loss
Enter business income or loss from the appropriate federal business schedule. Attach the supporting federal schedule if applicable.
Line 45: Farm Income Or Loss
Enter farm income or loss and attach the federal farm schedule if you have one. Use the loss amount only if it is allowed.
Line 46: Interest Income
Enter the interest income amount from the related Mississippi income worksheet. Include taxable interest only.
Line 47: Dividend Income
Enter dividend income from the supporting worksheet or schedule. Report the taxable amount that applies.
Line 48: Capital Gain Or Loss
Enter capital gain or loss and attach the federal capital gain schedule if needed. Use the amount allowed for Mississippi reporting.
Line 49: Rent, Royalties, Partnerships, S Corporations, Trusts
Enter income or loss from rents, royalties, partnerships, S corporations, trusts, and similar sources. Use the supporting Mississippi form for this category.
Line 50: Alimony Received
Enter alimony received if it is taxable under the rules that apply to your return.
Line 51: Unemployment Compensation
Enter unemployment compensation and complete the wage and income form if required. Include the amount that is taxable.
Line 52: Taxable Pensions And Annuities
Enter taxable pension and annuity income and complete the supporting form if needed. Use only the taxable amount.
Line 53: Other Income Or Loss
Enter other income or loss from the related Mississippi form section. Include only items that belong in this category.
Line 54: Total Income
Add lines 43 through 53. This is your total income before adjustments.
Line 55: Payments To IRA
Enter allowable IRA contributions or payments as instructed. Include only the amount that qualifies.
Line 56: Self-Employed SEP, SIMPLE, And Qualified Retirement Plan Payments
Enter qualifying retirement plan payments for self-employed taxpayers. Use only the deductible portion.
Line 57: Self-Employed Health Insurance Deduction
Enter the deductible self-employed health insurance amount if you qualify. This deduction must meet the rules for the return.
Line 58: Moving Expense
Enter qualified moving expenses and attach the federal moving expense form if required. Use this line only when the deduction is allowed.
Line 59: Interest Penalty On Early Withdrawal Of Savings
Enter any early withdrawal penalty for savings if it applies. This is an adjustment, not income.
Line 60: Alimony Paid
Enter alimony paid if it qualifies as an adjustment. Complete the related section if the return requests more detail.
Line 61: National Guard Or Reserve Pay
Enter the allowable National Guard or Reserve pay amount, limited to the lesser of the actual amount or $15,000. This line is only for eligible taxpayers.
Line 62: Catastrophe Savings Account Deduction
Enter any deduction for catastrophe savings account amounts if allowed. Use the correct qualifying amount.
Line 63: First-Time Home Buyer Savings Account Deduction
Enter the deduction for an eligible first-time home buyer savings account. Use the allowed amount only.
Line 64: Agricultural Disaster Program Compensation Deduction
Enter qualifying agricultural disaster program compensation deductions if applicable. This adjustment is specific to eligible taxpayers.
Line 65: Mississippi ABLE Act Deduction
Enter the Mississippi Achieving a Better Life Experience deduction if you qualify. Use the correct deductible amount.
Line 66: Mississippi Prepaid Affordable College Tuition
Enter your MPACT deduction amount if applicable. Include only the amount permitted by the rules.
Line 67: Mississippi Affordable College Savings
Enter your MACS deduction amount if applicable. Use the amount allowed for the tax year.
Line 68: Self-Employment Tax Deduction
Enter the self-employment tax deduction if you qualify. This deduction reduces adjusted gross income.
Line 69: Total Adjustments
Add lines 55 through 68. This gives the total adjustments used to reduce total income.
Line 70: Adjusted Gross Income
Subtract line 69 from line 54 and enter the result. This amount is then carried to the Mississippi adjusted gross income section on page 1.
Line 71: Split Mississippi AGI
If filing jointly, split the Mississippi adjusted gross income between taxpayer and spouse as required. Use the correct division so each column reflects the proper amount.
Filing And Signature
After all income, adjustment, proration, tax, payment, and refund or balance due lines are complete, move to the signature page. Both the taxpayer and spouse should sign if required, and any paid preparer should complete the preparer information. If you are requesting direct deposit, enter the routing and account information carefully, because mistakes there can delay your refund.
The return should be mailed to the correct address depending on whether it is a refund return or a balance due return. Double-check every number, attach all required supporting forms, and keep a copy for your records before filing.