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

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

If this computation produces an inequity, it is suggested that married

If you checked Line 4, enter a "1" on Line 10. Since the dependent

individuals check the box on Line 1 and file one combined return, so the

qualifying you as Head of Family is not eligible for the dependency

filing status and additional exemptions may be divided between the

exemption of $1,500, that dependent must be eliminated from the total

spouses in any manner they choose. If you elect to file jointly, enter

number of dependents shown on Line 8 above.

the Spouse's Name and Spouse's SSN in the Heading of the return.

Line 11 - Total Additional Exemptions Claimed

Enter the total of dependents claimed on Line 8 plus age and/or

Line 4 - Head of Family Individuals

blindness exemptions on Line 9, then subtract Line 10.

Enter $9,500 on Line 13

A Head of Family individual is a taxpayer who is single and who

Line 12 - Total Additional Exemption(s) Amount

maintains a household which constitutes the principal place of abode for

Multiply line 11 by $1,500 and enter the result on Line 12.

himself or herself AND one or more dependents. A married individual

must live apart from his/her spouse for the entire year to qualify for Head

Line 13 - Filing Status Exemption

of Family filing status.

Enter the dollar amount corresponding to the Filing Status you

If the dependent does not live in the same home with the taxpayer, such

selected from Lines 1 through 5.

taxpayer does not qualify as head of family even though the taxpayer

may contribute to the support and maintenance of a separate household

Line 14 - Total Filing Status/Additional Exemption Amounts

for the dependent. The dependent qualifying the taxpayer as Head

Add the amounts from Line 12 and Line 13. Enter on Line 14.

of Family on Line 6 is not eligible for the dependency exemption of

$1,500. See the instructions for Line 10.

Line 15 - Total for Married-Filing Separate Returns

Line 5 - Single Individuals

If your filing status is Married-Filing Separate Returns, enter one

Enter $6,000 on Line 13

A single taxpayer status is allowed for a person who is not married

half of the amount on Line 14.

or who is married but legally separated from his/her spouse on the last

day of the tax year.

Instructions for Lines 16-18 on Form 80-205

In order to complete Lines 16-18 of Form 80-205, the Exemption and

Deduction (Standard or Itemized) must be prorated according to the

Additional Exemptions

ratio of Mississippi income to total income of taxpayer and spouse from

all sources. Complete the Schedule of Income and Schedule of

The additional exemptions are as follows:

Adjustments to Gross income on Page 2 in order to complete Lines

Each dependent, other than yourself, your

16-18. See instructions that follow below and on pages 8 and 9.

spouse or the one used to qualify taxpayer as

head of family $1,500

Income

Age 65 or over, taxpayer or spouse only . . . . . . . . . $1,500

Blind, taxpayer or spouse only . . . . . . . . . . . . . . . . . $1,500

NOTE: Married individuals with separate incomes electing to file a

An additional exemption may be claimed for a taxpayer and/or

combined return (both spouses having earned incomes) should

spouse ONLY if blind or age 65 or over. The status on the last day of

separate their incomes beginning with Line 16, and throughout the

the tax year will determine the additional exemptions authorized except

return in order to take advantage of the lowest tax rates.

in the case of death of a spouse or dependent.

Line 16 - Wages, Salaries, Tips, Etc.(Line 35 on NR Return)

Line 6 - Dependents

Enter the dependent’ s name, Social Security Number and the

Show the total of all wages, salaries, fees, compensation, com-

missions, tips, bonuses, and other amounts your employers paid you

dependent’ s relationship to you. A dependent is a relative or other

person who qualifies for federal income tax purposes as a dependent of

before they deducted taxes, insurance, etc. Include in this total:

! The amount shown on your Wage and Tax Statements (Form W-2s)

the taxpayer. A dependency exemption is not authorized for yourself,

in the box "Wages, tips and other compensation."

your spouse or the one dependent needed to qualify the taxpayer as

! Wages you received but for which you do not have a Wage and Tax

head of family.

Statement.

An additional exemption may be taken by the taxpayer for each

! Tips you did not report to your employer.

authorized dependent claimed. Head of family individuals may claim

! Fair market value of meals and living quarters if given by your

additional dependent exemption(s) for dependents.

employer as a matter of your choice and not for your employer's

convenience.

Line 7 - Age and Blindness

! Strike and lockout benefits paid by a union from union dues,

If the taxpayer or spouse is age 65 or over, or blind, an additional

including both cash and the fair market value of goods received,

exemption may be claimed. Mark an ‘ X’ in the applicable box(es) on

unless the facts clearly show that such benefits were intended as a

Line 7 and enter the number of boxes checked on Line 9. For tax

gift.

purposes, a person is 65 years of age on the day before his 65th birthday.

Include any W-2s with your return. Staple the W-2s to the back of

No additional exemption for age or blindness may be claimed for

your return.

dependents.

Line 8 - Number of Dependents Claimed

Line 17 - Other Income

Enter the number of dependents claimed on Line 6.

Complete Schedule of Other Income on Page 2 of Form 80-105.

Enter the total amount from Schedule of Other Income, Page 2, Line 48

Line 9 - Number of Age and/or Blindness Exemptions(s)

here. See the instructions that follow for completing Schedule of

Enter the number of boxes checked on Line 7.

Income, Page 2, Lines 39 through 48 (Lines 35 through 45 on NR

Line 10 - Head of Family Status Claimed

Page 5

1999 Resident Or Non-Resident/part-Year Resident Income Tax Instructions - Office Of Revenue Page 4

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