1999 Resident Or Non-Resident/part-Year Resident Income Tax Instructions

1999 Resident or Non-resident/Part-Year Resident Income Tax Instructions

payment voucher, Form 80-106. Please note also that a return with

An individual remains a legal resident of Mississippi until citizenship

additional tax due is mailed to a different address than a return on which

rights are relinquished and a new legal residence is established.

a refund is due.

Changes in driver’ s license, vehicle tags, voter registration, and property

taxes show intent to change legal residence.

Mail your completed income tax return to:

What is my status if I moved into or out of Mississippi in 1999?

Additional Tax Due

You are a part-year resident. You must file the Part-year and Non-

( or No Tax Due)

Refund Requested:

resident Form, 80-205. You will be taxed only on income earned while

OFFICE OF REVENUE

a resident of Mississippi and you will prorate your deductions and

Post Office Box 23050

Post Office Box 23058

exemptions.

Jackson, MS 39225-3050

Jackson, MS 39225-3058

I am a full-year resident but my spouse is not. How should we file?

You can visit our new Web page to answer many of the questions you

You must file a Mississippi Return Form 80-205 (Non-resident

may have and to obtain information regarding tax laws. Our address is

Form). The resident spouse will report to Mississippi income earned

from ALL sources for the entire year. The spouse that is not a resident

will report to Mississippi income earned in Mississippi, but will declare

You Should File a Mississippi Income Tax Return If Any of the

his or her total income for purposes of prorating the exemptions and

Following Statements Apply to You:

deductions.

I am in the armed forces. What is my residency Status?

! You have Mississippi income tax withheld from your

Mississippi Resident - If you enter the armed forces when you are a

wages.

Mississippi resident, you do not lose your Mississippi residency status,

! You are a Non-resident or part-year resident with income taxed by

even if you are absent from this state on military orders. You are subject

Mississippi.

to the same residency requirements as any other Mississippi resident and

are required to file a Mississippi income tax return.

! Single Resident Taxpayers - You have gross income in excess of

$8,300 plus $1,500 for each dependent.

Non-resident - If you are not a Mississippi resident but are stationed

! Married Resident Taxpayers - You and your spouse have gross

in this state by military orders, your military income is not subject to

income in excess of $15,600 plus $1,500 for each dependent.

Mississippi income tax. However, if you have income subject to

! Minor Resident Taxpayers - You are a minor having gross income in

Mississippi tax, file Form 80-205 (Non-resident Form). Mississippi

does tax other income earned in this state by you or your spouse.

excess of the personal exemption plus the standard deduction

according to filing status.

When should I file my return?

! Residents Working Outside of the United States - You are a

Calendar year 1999 - File on or before April 17, 2000.

Mississippi resident employed in a foreign country on a temporary

or transitory basis. Your total gross income is subject to Mississippi

Fiscal year tax periods - File on or before the fifteenth (15th) day of

income tax. There is no foreign income exclusion.

the fourth month following the close of your tax year. Please write the

! Residents Working Out of State - You are a Mississippi resident

fiscal year period and the words “Fiscal Year Return” in bold

letters.

working out of state (employee of interstate carriers, construction

worker, salesman, offshore worker, etc). You must file a Mississippi

Need more time to file?

return and report total gross income regardless of the source.

If you need more time to file your Mississippi return, and you will

! Deceased Taxpayer - You are the survivor or representative of a

receive a refund or will not owe any additional tax, Mississippi will

deceased taxpayer. You must file a return for the taxpayer who died

allow you the same time that is allowed by your federal extension.

during the tax year or before the 1999 return was filed. A return for

the deceased taxpayer should be filed on the form which would have

If you expect to owe additional tax by the April 17, 2000 due date,

been appropriate had he or she lived. Enter the word "deceased" and

and you need more time to file your Mississippi income tax return you

the date of death after the decedent's name on the return. Include the

must pay all of your state tax due with Mississippi Form 80-180, by

decedent's social security number in the space provided. If a refund

April 17, 2000. The extension of time to file does not extend the due

of less than $500 is requested on the decedent's return, a refund may

date for payment of your Mississippi income tax.

be paid, without the necessity of administration, to the decedent's

More time to file does not mean more time to pay your taxes.

surviving spouse, or in the absence of a surviving spouse, to a

You will owe interest and penalty from April 17, 2000, to date of

survivor in the order listed in Section 27-73-9, Mississippi Code of

payment. The interest rate is 1 percent (1%) per month and the penalty

1972. In either case, the survivor must complete and attach to the

rate is ½ of 1 percent (.5%) per month or part of a month from April 17,

refund check an affidavit attesting to the fact that he or she is the

2000, until the date the final payment is received. Late payment penalty

rightful heir to the decedent's refund of Mississippi income tax. An

will accrue to a maximum of 25 percent (25%). Late payment penalty

affidavit of heirship, Form 80-605, may be obtained from the Bureau

and interest apply to any unpaid tax after April 17, 2000.

of Revenue of the State Tax Commission.

Am I a Resident or a Non-resident?

A late filing penalty will be charged if the return is not filed by October

An individual who maintains a home, apartment or other place of

15, 2000. The penalty rate is 5 percent (5%) per month of the amount

abode in Mississippi, or who exercises the rights of citizenship in

of TAX shown on the return. The late filing penalty will increase to a

Mississippi by meeting the requirements as a voter or who enjoys the

maximum of 25 percent (25%). The minimum late filing penalty is

benefits of homestead exemption, is a legal resident of the State of

$100.

Mississippi and remains a resident although temporarily absent from the

state for varying intervals of time.

Who must file a declaration of estimated tax?

Page 2

1999 Resident Or Non-Resident/part-Year Resident Income Tax Instructions - Office Of Revenue

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