Form 80-100-16-8-1-000 - Income Tax Instructions - Resident, Non-Resident And Part-Year Resident Page 4
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24FILING REQUIREMENTS
a legal resident of the State of Mississippi and remains a
resident although temporarily absent from the state for varying
DO I HAVE TO FILE?
intervals of time. An individual remains a legal resident of
Mississippi until citizenship rights are relinquished and a new
legal residence is established. Changes in driver’s license,
You should file a Mississippi Income Tax Return if any of the
vehicle tags, voter registration, and property taxes show intent
following statements apply to you:
to change legal residence.
You have Mississippi income tax withheld from your wages
What is my status if I moved into or out of Mississippi in
(other than Mississippi gambling income).
2016?
You are considered a part-year resident and must file the Non-
You are a non-resident or part-year resident with income
Resident and Part-Year Resident Return, Form 80-205. You
taxed by Mississippi (other than gambling income).
will be taxed only on income earned while a resident of
Mississippi and you will prorate your deductions and
Single resident taxpayers – you have gross income in
exemptions.
excess of $8,300 plus $1,500 for each dependent.
Married resident taxpayers – you and your spouse have
WHEN AND WHERE SHOULD I FILE?
gross income in excess of $16,600 plus $1,500 for each
dependent.
th
Calendar year returns must be filed no later than April 15
annually. Fiscal year returns must be filed no later than the
Minor resident taxpayers – you have gross income in
15th day of the 4th month following the end of the fiscal year.
excess of the personal exemption plus the standard
Please write the fiscal year period and the words “Fiscal Year
deduction according to the filing status.
Return” in bold letters on the front of the return.
Residents working outside of Mississippi – you must file a
Need more time to file your return?
Mississippi return and report the total gross income
If you will receive a refund or will not owe any additional tax,
regardless of the source if you are a Mississippi resident
Mississippi will allow you the same time to file your return as
working out of state (employer of interstate carriers,
allowed by federal. However, if you owe additional taxes, you
construction worker, salesman, offshore worker, etc.).
must remit the tax due with Form 80-106, on or before the due
date of the return.
Residents working outside of the United States – you must
file a return and report the total gross income if you are a
The authorized extension of time to file does not extend the
Mississippi resident employed in a foreign country on a
time for payment of tax due. Interest and penalty will apply on
temporary or transitory basis. If you qualify to exclude
See the “Interest and Penalty
any underpayment of tax.
foreign wages for federal purposes, enter the amount as a
Provisions” section of this booklet for more information.
deduction on schedule N and attach the Federal Form 2555.
The return should be mailed to:
Deceased taxpayer – if you are a survivor or representative
of a deceased taxpayer, you must file a return for the
Returns Requesting a
All Other Returns (with
taxpayer who died during the tax year or before the 2016
Refund:
Payments or No Tax
return was filed.
For more information on the filing
Due):
requirements of a deceased taxpayer, see the “Death of a
Department of Revenue
Department of Revenue
Taxpayer” section of this booklet.
P.O. Box 23058
P.O. Box 23050
Jackson, MS 39225-3058
Jackson, MS 39225-3050
AM I A RESIDENT OR A NON-RESIDENT?
An individual who maintains a home, apartment or other place
of abode in Mississippi, or who exercises the rights of
citizenship in Mississippi by meeting the requirements as a
voter or who enjoys the benefits of homestead exemption, is
LINE ITEM INSTRUCTIONS
numbers differ in some cases. The instructions are keyed to
the line numbers on the Resident return. However, specific
FORMS 80-105 AND 80-205
instructions for the Non-Resident or Part-Year Resident
returns are in the “Non-Resident and Part-Year Resident”
The below instructions serve as a general guide for filing your
section of this booklet.
2016 Mississippi Resident Individual Income Tax Return
(Form 80-105) or your 2016 Mississippi Non-Resident or Part-
TAXPAYER INFORMATION
Year Resident Individual Income Tax Return (Form 80-205).
Line item instructions are generally the same for both the
Please make sure that you write in your name, address, and
Resident and the Non-Resident returns; however, the line
SSN.
If you are married and filing a joint, combined, or
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