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

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

Generally, you must file a Declaration of Estimated Tax, Form

80-300, for the income tax year if you do not have at least 80 percent

Please USE THE PEEL-OFF LABEL from the front of the tax

(80%) of your annual Mississippi income tax liability prepaid through

forms booklet we sent you if you are filing a hand completed return.

withholding and your annual tax liability exceeds $200.

THE LABEL SHOULD NOT BE USED ON PROVIDER

RETURNS FILED.

Underestimating the required amount of tax or failure to file estimated

tax returns and pay the tax within the time prescribed will result in an

If there is an error in your name, mailing address or social security

assessment of interest of 1 percent (1%) per month on underpayment of

number, mark through it and correct it on the label. The use of the peel-

tax from the date payment is due until paid. Form 80-320, Under-

off label saves processing time and speeds refunds. If you did not

estimate of Tax - Individual, should be requested.

receive a label, please type or neatly print your name, address and social

security number in the spaces at the top of the return. Also, please check

I am getting an income tax refund this year. When will I get my

the "Address Change" box at the top of the return.

check?

ELECTRONIC return filers and TELEFILE filers please allow ten days

If you are married and filing a joint or combined return, give the social

before calling about your refund. All other returns which are filed early

security number for both you and your spouse. Remember to show your

are processed before and usually more quickly than returns filed closer

occupations in the space below the social security numbers.

to the due date. Ordinarily, within ten weeks after we receive your

completed return we will mail your refund check. Therefore, allow at

Residence County Codes

least TEN weeks for your refund to arrive before you contact us.

Enter the code corresponding to your residence county on page 1 of

What tax records do I need to keep?

the return (in the address area). County codes are listed in the following

Keep a copy of your return with all attachments. Also, keep the

table:

original or a copy of any schedules or statements you used to prepare

your return. Keep your records that support an item of income or a

County

Code

County

Code

County

Code

deduction appearing in a tax return until the statute of limitations for the

return expires. The statute of limitations is generally three years from

Adams

Itawamba

Pike

the date the return was due or filed, whichever is later.

Alcorn

Jackson

Pontotoc

Save any records concerning property, home, stocks, and business

Amite

Jasper

Prentiss

property you bought and may sell later. The records kept should show

Attala

Jefferson

Quitman

the purchase price, date and related cost. For real property, keep records

showing the cost and date of improvements. Your return may be audited

Benton

Jefferson-Davis

Rankin

by the IRS or the Mississippi State Tax Commission. If audited, the law

requires you to show proof of your income, expenses, and cost of assets.

Bolivar

Jones

Scott

In the case of an audit by the IRS, the statute of limitations for adjusting

Calhoun

Kemper

Sharkey

your income tax return is extended for three more years beginning with

the date the audit is settled with the IRS.

Carroll

Lafayette

Simpson

Chickasaw

Lamar

Smith

When should I file an amended Mississippi return?

File an amended return, Form 80-170, any time you need to correct

Choctaw

Lauderdale

Stone

your Mississippi return. In general, if you amend your federal return,

Claiborne

Lawrence

Sunflower

you will need to amend your state return.

Clarke

Leake

Tallahatchee

You may apply for a refund on an amended return within three (3) years

of the original due date of the return (including extensions). If no return

Clay

Lee

Tate

was originally filed, a refund may be requested by filing a return within

three (3) years of the original due date for filing the return.

Coahoma

Leflore

Tippah

Copiah

Lincoln

Tishomingo

Completing the Return

Covington

Lowndes

Tunica

Use black ink when preparing this return.

Copies or

Desoto

Madison

Union

reproductions of the official form are not acceptable. If you have

other forms, W-2s, or attachments, staple them to the back of your

Forrest

Marion

Walthall

return. Follow the line instructions on the return. Additional specific

Franklin

Marshall

Warren

instructions follow.

DO NOT PLACE A STAPLE IN THE

BARCODE.

George

Monroe

Washington

Greene

Montgomery

Wayne

Round to the Nearest Dollar

All dollar amounts should be rounded to the nearest whole dollar (no

Grenada

Neshoba

Webster

pennies). Round down to the next lower dollar amounts under $.50 and

round up to the next higher dollar amounts of $.50 and over. For

Hancock

Newton

Wilkinson

example: $2.15 becomes $2.00; $4.75 becomes $5.00; and $3.50

Harrison

Noxubee

Winston

becomes $4.00.

Hinds

Oktibbeha

Yalobusha

Taxpayer Information

Page 3

1999 Resident Or Non-Resident/part-Year Resident Income Tax Instructions - Office Of Revenue Page 2

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