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no Mississippi withholding. If more than four W-2(s), 1099(s)

expenses that exceeds 7.5% of Federal AGI on line

and/or K-1(s) were issued to you, attach as many additional

2b.

Form 80-107 as needed. All original W-2(s), 1099(s) and/or

K-1s must be attached to the return.

If line 2b is more than line 2a, enter zero on line 2c.

Lines 3a through 3c: Taxes Paid

Note: Gambling winnings reported on a W-2G, 1099, or other

informational return from Mississippi casinos are subject to a

State income taxes paid or any other taxes

three percent (3%) non-refundable income tax. The casinos

allowed in lieu of federal purposes including

withhold the tax at the time of payout.

withholding

taxes

Mississippi

gaming

winnings, are not deductible as an itemized

The amount withheld is non-refundable to the taxpayer.

deduction. These amounts should be subtracted on

Section 27-7-901 of the Mississippi Code provides that the

line 3b. Also, you cannot deduct federal income tax

amount of winnings reported on W-2G, 1099 or other

or Social Security tax. Enter amounts from Federal

informational return from Mississippi casinos are not included

Form 1040, Schedule A. (Section 27-7-17(3)(a)(i))

in Mississippi income and no income tax credit is allowed for

the amount of withholding.

Line 4: Interest Paid

Federal income tax limitations with regard to interest

A non-resident taxpayer with only Mississippi gambling

expense apply fully to Mississippi income tax. Enter

winnings and/or losses should not file a Mississippi tax return.

only interest expense deductible for federal income

The document provided by the casino is considered the

tax purposes.

Enter amount from Federal Form

income tax return for this type of Mississippi income and

1040, Schedule A.

therefore is proof that the tax was paid to Mississippi

Line 5: Gifts to Charity

FORM 80-108

You can deduct what you gave to organizations that

are religious, charitable, educational, scientific, or

For the year 2016, Form 80-108 includes Schedule A -

literary in purpose. The amounts you deduct are

Itemized Deductions; Schedule B - Interest & Dividends

subject to the federal limitations. Enter amount from

Income; Voluntary Contribution Check-Offs; Income (Loss)

Federal Form 1040, Schedule A.

from Rents, Royalties, Partnerships, S Corporations, Trusts &

Estates and Schedule N - Other Income (Loss) and

Line 6: Casualty and Theft Losses

Supplemental Income. Information for completing Schedule A

is transferred from Federal Form 1040 Schedule A. If you filed

A casualty or theft loss is computed on the same

your federal return using the standard deduction and wish to

basis and subject to the same limitations as under

itemize deductions for Mississippi purposes, please use a

federal law. Use federal instructions included with

Federal Form 1040 Schedule A as a worksheet and transfer

your federal tax return to determine your loss.

the information from the specific lines indicated to the

Federal Form 4684 must be attached.

Mississippi Schedule A.

For information about federal disaster area losses,

SCHEDULE A – ITEMIZED DEDUCTIONS

including the election to claim a casualty loss

deduction for the tax year(s) proceeding the year of

Individual taxpayers may elect to either itemize their individual

the casualty, net casualty loss carrybacks and

nonbusiness deductions or claim a standard deduction. If your

carryovers, contact the Department of Revenue.

itemized personal deductions are greater than the standard

Enter amount from Federal Form 1040, Schedule A.

deduction for your filing status (see instructions for line 14), it

will be to your advantage to complete and file Schedule A. If

Lines 7a through 7d – Job Expenses and most Other

the standard deduction for your filing status is greater than the

Miscellaneous Deductions

amount of itemized deductions you can substantiate, it is to

your advantage to claim a standard deduction.

You may deduct certain miscellaneous expenses

authorized by federal law and regulations such as

Line 1: Federal Adjusted Gross Income

educational expenses and employee expenses, but

only to the extent that such expenses exceed the 2%

Enter the amount reported on Federal Form 1040,

federal adjusted gross income limit. Enter amount

line 38.

from Federal Form 1040, Schedule A. Subtract 2%

of federal AGI on line 7b. If line 7c is more than lines

Lines 2a through 2c: Medical and Dental Expenses

7a and 7b, enter zero on line 7d. You must attach

Federal Form 2106.

The instructions included with your federal return

should be used in determining your medical

Lines 8a through 8c – Other Miscellaneous Deductions

deduction. You should base your 10% limitation, line

2b, on your federal adjusted gross income from your

Other miscellaneous expenses not subject to the 2%

federal income tax return. Enter the amounts from

federal adjusted gross income limit are deductible on

Federal Form 1040, Schedule A. Subtract 10% of

line 8. Refer to federal instructions to determine type

Federal AGI on line 2b. However, if either you or

and amount. Enter amount from Federal Form 1040,

your spouse was born before January 2, 1952, you

Schedule A. Mississippi gaming losses are not

can deduct the part of your medical and dental

deductible and should be subtracted on line 8b.

Form 80-100-16-8-1-000 - Income Tax Instructions - Resident, Non-Resident And Part-Year Resident Page 14

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