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

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

schedule. See the instructions for Schedule A on Page 12.

Holmes

Panola

Yazoo

Married individuals having separate income and filing combined

Humphreys

Pearl River

Non-resident

returns may divide their itemized deductions in any amount between

Issaquena

Perry

Resident Living Out

them.

of State

Standard Deductions and Exemptions

Filing Status and Exemptions

Married - Filing Joint or Combined Return

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

The standard deduction ($4,600) and the authorized exemption

of the tax year. After checking the applicable filing status, enter the

($11,000) may be divided between the spouses in any manner they

corresponding dollar amount of exemption on Page 1, Line 13, (Dollar

choose when filing a combined return.

amount is shown next to the filing status you selected.)

Married - Filing Separate (two returns)

The exemption and standard deduction for each filing status for 1999 are

Each individual must claim the authorized exemption ($5,500) and

listed in the following table.

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

deduction ($2,300) by one spouse on his/her separate return may not be

Filing Status

Exemption

Standard

used by the other spouse on his/her separate return.

Deduction

Personal exemptions will increase again in 2000.

Married - Filing Joint or

$11,000

$4,600

Combined Return

Married - Spouse Died 1999

$11,000

$4,600

Married - Filing Separate

$5,500

$2,300

Returns

Head of Family Individual

$9,500

$3,400

Filing Status and Exemptions

Single Individual

$6,000

$2,300

Lines 1-6 Instructions

Line 1 - Married - Combined or Joint Return

Filing Status for Married Persons

Enter $11,000 on Line 13

A married individual is a person who was legally married on the last

Married persons may file tax returns in any of these three methods:

day of the tax year. The filing status exemption for married individuals

(1) joint, (2) combined, or (3) separate. Choose the method which

is a joint exemption and in the case of husband and wife filing a joint or

results in the least amount of tax.

combined return (one return), the exemption may be claimed by either

or divided between them in any manner they choose to the extent that

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

the total amount of exemption claimed by husband and wife does not

income. Place all income, deductions, exemptions, etc. in Column A

exceed the total exemption authorized ($11,000). Mississippi law does

(Taxpayer).

not recognize common law marriages entered into after April 5, 1956.

(2) A combined return is completed when both spouses have income.

Line 2 - Married - Spouse died in 1999

Place one spouse's income in Column A (Taxpayer) and the other

Enter $11,000 on Line 13

spouse's income in Column B (Spouse). The exemptions and deductions

Use this filing status if your spouse died in 1999, and you did not

may be divided in any manner you choose. If only one spouse has

remarry in 1999. Report your spouse's income before death and your

income, this income may not be split between husband and wife.

income for all of 1999. Write "deceased" and the date of death beside

spouse's name on the return.

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

his/her own return. Each spouse reports his/her own income and

Line 3 - Married - Filing Separate Returns

deductions on a separate return. BOTH spouses must file returns even

Enter $11,000 on Line 13

though one spouse may have little or no income. If one spouse elects to

Mississippi law provides that married individuals filing separate

itemize deductions, both must itemize. If one spouse elects to use the

returns (two returns) shall divide equally between the two spouses the

standard deduction, both must use the standard deduction. Each spouse

total exemptions authorized. If the box on Line 3 is checked, the only

is entitled to only one-half of the total exemption authorized.

deduction you may claim for exemptions is one-half of the amount

indicated on Line 14.

Itemized Deductions

Checking the box Married - Filing Separate Returns implies that both

husband and wife will file separate returns regardless of the amount or

You may choose to either itemize individual non-business deductions

source of income of each. Any unused portion of the exemptions on one

or claim the standard deduction for your filing status, whichever

return may not be claimed on the other. If you elect to file separate

provides the greater tax benefit.

returns, enter the Spouse's Name and Spouse's SSN on the

appropriate line of the return.

State income taxes are not deductible on your itemized deductions

Page 4

1999 Resident Or Non-Resident/part-Year Resident Income Tax Instructions - Office Of Revenue Page 3

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