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itemized deduction expenses incurred while a Mississippi

NON-RESIDENTS AND PART-YEAR RESIDENT

resident. Mississippi taxes and gaming losses must be

subtracted from Mississippi itemized deductions.

Unless otherwise stated, the line item instructions are

generally the same for both the Resident and the Non-

Line 13a: Mississippi Adjusted Gross Income

Resident returns; however, lines 13 through 15 differ on the

Non-Resident Return from the Resident Return. The following

Complete the Schedule of Income on page 2 of your

instructions are specific for Form 80-205 only.

return to compute your total Mississippi income.

Enter the amount from the Mississippi Income Only

Lines 13 through 15

Column on page 2, line 62.

In order to complete lines 13 through 15 of Form 80-205, the

Line 13b: Total Adjusted Gross Income

Exemption and Deduction (Standard or Itemized) must be

prorated according to the ratio of Mississippi income to total

Enter the amount for the adjusted Total Income

income of taxpayer and spouse from all sources. Complete

from All Sources on page 2, line 62. An adjustment

page 2 in order to complete lines 13 through 15.

claimed on this line requires an attachment of a

schedule or other detailed explanation of the

Non-Resident individuals are allowed the same personal and

adjustment.

additional exemptions authorized for resident individuals.

However, the full amount of the exemptions is intended for

Line 13c: Ratio

individuals (residents) reporting total income to Mississippi,

regardless of source.

Divide the amount on line 13a by the amount on line

13b and enter the result here.

The ratio or

Mississippi law provides that non-resident individuals not

percentage cannot exceed 100%.

This is the

reporting total income are entitled to a deduction of that portion

percentage or ratio you will use to prorate the

of the personal and additional exemptions in the ratio that

allowable deductions (line 14) and exemptions (line

income from sources within Mississippi bears to total net

15).

income from all sources.

The ratio determined cannot

exceed 100%.

Line 14a: Itemized Deductions or Standard Deductions

If the total income of the taxpayers, including husband and

You may choose to either itemize individual non-

wife, is not reportable to Mississippi, the personal exemptions

business

deductions

claim

the

standard

must be reduced on an income ratio. Only the Mississippi

deduction for your filing status, whichever produces

income is taxable for Mississippi income tax purposes, but

the greater tax benefit. Refer to the table on page

total income must be declared for the proration of exemptions

5 for the amounts of standard deduction allowed.

and deductions.

Enter the amount of your standard deduction or

If married, with one spouse a resident and the other a non-

itemized deductions on this line. Non-resident and

resident, the personal exemption of the resident individual

part-year resident individuals must prorate their

shall be prorated on the same basis as if both husband and

itemized or standard deductions in the ratio of

wife were non-residents having net income from within and

Mississippi income to total income from all sources.

without the State of Mississippi.

Line 14b: Mississippi Itemized or Standard Deduction

Part-Year Residents: An individual who is a resident of

Mississippi for only a part of the tax year by reason of either

Multiply the amount on line 14a by the ratio on line

moving into the state or moving from the state shall be allowed

13c and enter total here. This is your allowable

the same personal and additional exemptions as authorized

deduction amount. Carry this total to line 17.

for resident individuals. However, the part-year resident shall

likewise prorate his, her, or their personal and additional

Line 15a: Total Exemption

exemptions on the same basis as provided above for

nonresident having net income from within and without the

Enter the amount of exemption claimed on line 12.

state.

If filing Married - Filing Separate, use half

the

amount reported on line 12.

Standard Deduction: Proration of the standard deduction is

required of non-residents and part-year residents for the same

Line 15b: Mississippi Exemption

reasons and subject to the same limitations as described

above. If you elect to claim the standard deduction, in lieu of

Multiply the amount on line 15a by the ratio on line

itemizing personal deductions (Schedule

13c and enter total here. This is your allowable

A), and your total income is not taxable for Mississippi income

exemption amount. Carry this amount to line 18.

tax purposes, it is necessary to prorate the deduction.

Itemized Deductions: Proration of the itemized deductions

FORM 80-107

is required of non-residents and part-year residents for the

same reasons and subject to the same limitations as

Do not include W-2G income or withholding on this form.

described above.

If you elect to claim itemized personal

Form 80-107, Income/Withholding Tax Schedule, is a

deductions (Schedule A), in lieu of claiming the standard

summary of all Mississippi taxable income and withholding

deduction, and your total income is not taxable for Mississippi

information, which include any W-2(s), 1099(s) and/or K-1(s)

income tax purposes, it is necessary to prorate the deduction.

you received. You must complete this form even if you have

Mississippi part-year residents are authorized to claim only the

Form 80-100-16-8-1-000 - Income Tax Instructions - Resident, Non-Resident And Part-Year Resident Page 13

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