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Line 14: Standard or Itemized Deductions

the taxable income on line 16 of either Column A or

B is a positive amount, and the taxable income on

Itemized Deductions

line 16 of the other column is a negative amount, the

positive and negative amounts should be combined.

If a net positive amount results, the tax liability

State income taxes or any other taxes allowed for

federal purposes in lieu of state income tax are not

should be computed on the net amount using

deductible on your itemized deductions schedule.

Column A of the Tax Computation Schedule. If

This also includes the non-refundable income tax

combining the positive and negative amounts

withheld on gaming winnings. See instructions for

reflected in Column A and Column B results in a

Schedule A (Itemized Deductions).

Married

negative amount, there will be no income tax liability.

individuals having separate income and filing a

If the amounts shown on line 16, Columns A and B,

combined

return

may

divide

their

itemized

are both negative, there will be no income tax

deductions in any manner they choose for column A

liability. The tax liability for taxpayers using any other

and column B. Mississippi Gaming Losses are not

filing status should be computed using Column A

deductible on Mississippi itemized deductions.

(Taxpayer) of the Tax Computation Schedule. Enter

the amount from line 5 of the Tax Computation

Standard Deduction

Schedule on line 17, page 1, of the tax return.

In lieu of an allowance for itemized personal

Line 18: Credit for Income Tax Paid to Another State (not

deductions, you may claim an allowance for the

applicable on the Non-Resident Return)

standard deduction. Refer to the table on page 4 for

If you are a resident of Mississippi who earns income

the amounts of standard deduction allowances.

in another state and are required to pay an income

Married individuals having separate incomes and

tax to that other state, you are allowed to take a credit

filing a combined return (one return), may divide the

against your Mississippi income tax due in the same

authorized standard deduction ($4,600) between the

year for the total income tax due to the other state

spouses in any manner they choose for column A

(subject to certain limitations).

and column B. Married individuals filing separate

returns (two returns) and electing to claim the

In order to be allowed this credit, you MUST file an

standard deduction must EACH claim the amount

income tax return with the other state, and attach a

specified - any unused portion of the standard

copy of this return to your Mississippi return. The

deduction by one spouse on his/her separate return

withholding amounts shown on your W-2 forms are

may not be used by the other spouse on his/her

NOT the same as actual tax paid to the other state.

separate return.

Form 80-160 must be attached.

Copies of

Enter the amount of your itemized or standard

withholding statements are not sufficient to

deduction on page 1, line 14. If itemized, Form 80-

establish the credit.

108 must be attached.

Miss. Code Ann. §27-7-77 provides for three

Line 15: Amount of Exemption

limitations which are:

Enter the amount from line 12.

If Married-Filing

1) The credit may not exceed the amount of income

Separate, divide this amount by 2.

tax due the State of Mississippi, indicated on line

17;

TAX AND CREDITS

2) The credit may not exceed the amount of income

tax actually paid to the other state (Any income

Line 16: Mississippi Taxable Income

tax credits allowed by another state will not be

treated as taxes actually paid.); and

Subtract lines 14 and 15 from line 13 and enter the

result on line 16. The amount of income tax due is

3) The credit may not exceed an amount computed

calculated based on this amount. Use the Schedule

by applying the highest applicable Mississippi

of Tax Computation (see Appendix) to compute the

rates to the net taxable income reported to the

amount of income tax due.

other state. Highest rates are meant to mean the

highest rates at which the net taxable income

Line 17: Total Income Tax Due

reported to the other state is taxable by the State

of Mississippi.

Using the taxable income amount(s) from line 16, the

Tax Computation Schedule should be completed to

Line 19: Other Credit(s)

determine the total Mississippi income tax liability. If

Married Filing Joint or Combined, or Married –

All other allowable credits should be combined and

Spouse Died in Tax Year, filing status is elected, and

the total entered on this line. For each type of credit

the amounts in both Column A and Column B are

taken, enter the applicable two digit code on Form

positive amounts, use Column A (Taxpayer) and

80-401.

Column B (Spouse) of the Tax Computation

Line 21: Consumer Use Tax

Schedule to compute the tax liability on line 5 of the

Schedule.

If during 2016 you made out-of-state purchases of

goods or services that you used, stored or consumed

If Married Filing Joint or Combined, or Married -

in Mississippi and did not pay sales taxes to any

Spouse Died in Tax Year, filing status is elected, and

Form 80-100-16-8-1-000 - Income Tax Instructions - Resident, Non-Resident And Part-Year Resident Page 7

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