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separate return, write in the social security number for both

standard deduction ($2,300) or the exemption ($6,000) by

you and your spouse. If a spouse died in the tax year, enter

one spouse on his/her separate return may not be used by

the surviving spouse as the first taxpayer. Enter the code

the other spouse on his/her separate return.

corresponding to your resident county on page 1 of the return

(see “Appendix” for a list of the codes).

Line 1: Married – Combined or Joint Return

Enter $12,000 on line 11

FILING STATUS AND EXEMPTIONS

A married individual is a person who was legally

Mark an ‘X’ in the box applicable to your filing status on the

married on the last day of the tax year. The filing

last day of the tax year. After checking the applicable filing

status exemption for married individuals is a joint

status, enter the corresponding dollar amount of exemption on

exemption and in the case of husband and wife filing

page 1, line 11, (the dollar amount is shown next to the filing

a joint or combined return (one return), the

status you selected). The exemption and standard deduction

exemption may be claimed by either or divided

for each filing status for 2016 are listed in the table below.

between them in any manner they choose to the

extent that the total amount of exemption claimed by

Standard

Filing Status

Exemption

husband and wife does not exceed the total

Deduction

exemption authorized ($12,000).

Mississippi law

Married – Filing Joint or

$12,000

$4,600

does not recognize common law marriages entered

Combined Return

into after April 5, 1956.

Married – Spouse Died

$12,000

$4,600

2016

Line 2: Married – Spouse Died in 2016

Married – Filing Separate

$6,000

$2,300

Returns

Enter $12,000 on line 11

Head of Family

$8,000*

$3,400

Use this filing status if your spouse died in 2016 and

you did not remarry in 2016. Report your spouse's

Single

$6,000

$2,300

income before death and your income for all of 2016.

*Note: The additional $1,500 will be allowed in the calculation

Line 3: Married – Filing Separate Returns

of the dependent exemption amount entered on line 10.

Enter $12,000 on line 11

Filing Status for Married Persons

Mississippi law provides that married individuals

Married persons may file tax returns in any of these three

filing separate returns (two returns) shall divide

methods: 1) joint, 2) combined, or 3) separate. Choose the

equally between the two spouses the

total

method which results in the least amount of tax.

exemptions authorized.

If the box on line 3 is

checked, the only deduction you may claim for

1) A joint return is usually completed when only one spouse

exemptions is one-half of the amount indicated on

has income. Place all income, deductions, exemptions,

line 12. Checking the box “Married - Filing Separate

etc. in Column A (Taxpayer).

Returns” implies that both husband and wife will file

separate returns regardless of the amount or source

2) A combined return is completed when both spouses have

of income of each.

Any unused portion of the

income.

Place one spouse's income in Column A

exemptions on one return may not be claimed on the

(Taxpayer) and the other spouse's income in Column B

other. If you elect to file separate returns, enter the

(Spouse). The exemptions and deductions may be divided

Spouse's Name and Spouse's SSN in the heading of

in any manner you choose. If only one spouse has income,

the return.

this income may not be split between husband and wife.

If this computation produces an inequity, it is

3) Separate returns (two returns) are filed when each spouse

suggested that married individuals check the box on

completes his/her own return. Each spouse reports his/her

line 1 and file one combined return, so the filing

own income and deductions on a separate return. BOTH

status and additional exemptions may be divided

spouses must file returns even though one spouse may

between the spouses in any manner they choose. If

have little or no income. If one spouse elects to itemize

you elect to file jointly, enter the Spouse’s Name

deductions, both must itemize. Each spouse is entitled to

and Spouse’s SSN in the heading of the return.

only one-half of the total exemption authorized. Each

spouse must list the other spouse on his/her return.

Line 4: Head of Family

Standard Deductions & Exemptions for Married Persons

Enter $8,000 on line 11

 Married - Filing Joint or Combined Return – The standard

A Head of Family individual is a taxpayer who is

deduction ($4,600) and the authorized exemption ($12,000)

single and who maintains a household which

may be divided between the spouses in any manner they

constitutes the principal place of abode for himself or

choose when filing a combined return.

herself AND one or more dependents. A married

individual must live apart from his/her spouse for the

 Married - Filing Separate (Two Returns) – each individual

entire year to qualify for Head of Family filing status.

must claim the authorized exemption ($6,000) and the

If the dependent does not live in the same home with

standard deduction ($2,300). Any unused portion of the

the taxpayer, such taxpayer does not qualify as head

Form 80-100-16-8-1-000 - Income Tax Instructions - Resident, Non-Resident And Part-Year Resident Page 5

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