Form 80-100-16-8-1-000 - Income Tax Instructions - Resident, Non-Resident And Part-Year Resident Page 21
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24DISTRICT SERVICES OFFICES
Brookhaven District Service Office
Hernando District Service Office
P.O. Box 3999, Brookhaven, MS 39603-7999
2631 McIngvale Road, Suite 116
1385 Johnny Johnson Dr.
Hernando, MS 38632
Phone: (601) 833-4761
Phone: (662) 449-5150
Fax: (601) 833-3096
Fax: (662) 449-5163
Greenwood District Service Office
Jackson District Service Office
200 E. Washington St., Suite 125
P.O. Box 1033, Jackson, MS 39215-1033
Greenwood, MS 38930
500 Clinton Center Dr., Clinton, MS 39056
Phone: (662) 453-1742
Phone: (601) 923-7300
Fax: (662) 453-7981
Fax: (601) 923-7318
Gulf Coast District Service Office
Meridian District Service Office
1141 Bayview Ave., Ste. 400
P.O. Box 5794, Meridian, MS 39302
Biloxi, MS 39530-1601
900 Hwy. 19 South Meridian, MS 39301
Phone: (228) 436-0554
Phone: (601) 483-2273
Fax: (228) 436-0964
Fax: (601) 693-2473
Hattiesburg District Service Office
Tupelo District Service Office
P.O. Box 1709, Hattiesburg, MS 39403-1709
P.O. Box 3000, Tupelo, MS 38803
17 JM Tatum Industrial Dr., Ste. 2
1935 McCullough Blvd., Tupelo, MS 38801
Phone: (601) 545-1261
Phone: (662) 842-4316
Fax: (601) 584-4051
Fax: (662) 842-5041
FAQs
The following is intended to provide general information
205 (Non-Resident Form).
Mississippi does tax other
concerning
frequently
asked
questions
about
taxes
income earned in this state by you.
administered by the Mississippi Department of Revenue. It
The Military Spouses Residency Relief Act (MSRRA),
is an informal interpretation of the tax law and is not intended
provides that spouses of military personnel who move to
to serve as a rule, regulation, declaratory opinion, or letter
Mississippi due to a service member spouse being posted
ruling. Legislation, regulations, court decisions, notices and
for military duty can keep their former residence for tax
announcements could affect the accuracy of this information.
purposes. This allows non-resident spouses to exclude
Please refer to the Mississippi Code Annotated and the
Mississippi income if the spouse meets certain criteria,
Mississippi Administrative Code for the most current version
such as filing and paying income tax to the state of
of the law and administrative procedures.
residency. For more information regarding the MSRRA
please visit
1. I am a full-year resident but my spouse is not. How
should we file?
3. I am getting an income tax refund this year. When will
I get my check?
You must file a Mississippi Return Form 80-205 (Non-
Resident Form).
The resident spouse will report to
Due to the increase in fraudulent activity, the Department
Mississippi income earned from ALL sources for the entire
has implemented additional procedures and safeguards
year. The spouse that is not a resident will report to
into our return processes in an effort to mitigate potential
Mississippi income earned in Mississippi, but will declare
fraud. These processes will validate income tax returns
his or her total income for purposes of prorating the
and credits reported prior to issuing requested refunds. As
exemptions and deductions.
a result, these additional procedures may cause a delay in
refund processing in order to ensure that the right refunds
2. I am in the armed forces. What is my residency
are being paid to the right taxpayers.
status? What is my spouse’s residency status?
4. What if I am audited by the IRS?
Mississippi Resident – If you enter the armed forces
when you are a Mississippi resident, you do not lose your
If you receive a refund or owe additional federal tax, you
Mississippi residency status, even if you are absent from
should file an amended Mississippi return after the Internal
this state on military orders. You are subject to the same
Revenue Service disposes of the tax liability in
residency requirements as any other Mississippi resident
question (See Miss Code Ann. § 27-7-49 (3)). See the
“Amended Return” section of this booklet for additional
and are required to file a Mississippi income tax return.
information on filing an amended return.
Non-Resident – If you are not a Mississippi resident but
are stationed in this state by military orders, your military
income is not subject to Mississippi income tax. However,
if you have income subject to Mississippi tax, file Form 80-
21
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial