You should file a Mississippi Income Tax Return if any of the
following statements apply to you [f you do NOT then do not file]:
• You have Mississippi income tax withheld from your wages
(other than Mississippi gambling income).
• You are a non-resident or part-year resident with income
taxed by Mississippi (other than gambling income).
• Single resident taxpayers – you have gross income in
excess of $8,300 plus $1,500 for each dependent.
• Married resident taxpayers – you and your spouse have
gross income in excess of $16,600 plus $1,500 for each
dependent.
• Minor resident taxpayers – you have gross income in
excess of the personal exemption plus the standard
deduction according to the filing status.
• Residents working outside of Mississippi – you must file a
Mississippi return and report the total gross income
regardless of the source.
• Residents working outside of the United States – you must
file a return and report the total gross income if you are a
Mississippi resident employed in a foreign country on a
temporary or transitory basis. If you qualify to exclude
foreign wages for federal purposes, enter the amount as a
deduction on schedule N and attach the Federal Form 2555
- Deceased taxpayer – if you are a survivor or representative
of a deceased taxpayer, you must file a return for the
taxpayer who died during the tax year on or before the 2018
return is due. For more information on the filing
requirements of a deceased taxpayer, see the “Death of a
Taxpayer” section of this booklet.
For more information: https://www.dor.ms.gov/Forms/80100188.pdf
