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

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

page 1, Line 20.

compute your total Mississippi income. Enter the amount from the

Mississippi Income Only Column on Page 2, Line 55.

Line 21 - Amount of Exemption

Enter the amount from Line 14, or Line 15 if filing Married-

Line 16b - Total Adjusted Gross Income

Filing Separate.

(Total Income Amount from Page 2, Line 55)

Enter the amount for the adjusted Total Income from All Sources

NOTE: The following instructions apply only to Form 80-205.

on Page 2, Line 55. An adjustment claimed on this line requires

attachment of a schedule or other detailed explanation of the

Proration

adjustment.

Lines 16-18

(

Line 16c - Ratio

Divide the amount on Line 16a by the amount on Line 16b and

Non-residents.

Non-resident individuals are allowed the same

enter the result here. The ratio or percentage cannot exceed 100%.

personal and additional exemptions authorized for resident

This is the percentage or ratio you will use to prorate the allowable

individuals. However, the full amount of the exemptions is intended for

deductions (Lines 17) and exemptions (Lines 18).

individuals (residents) reporting total income to Mississippi, regardless

of source.

Line 17a - Itemized Deductions or Standard Deduction

You may choose to either itemize individual non-business

Mississippi law provides that Non-resident individuals not reporting

deductions or claim the standard deduction for your filing status,

total income are entitled to a deduction of that portion of the personal

whichever produces the greater tax benefit.

and additional exemptions in the ratio that income from sources within

Mississippi bears to total net income from all sources. The ratio

(1) Itemized Deductions

determined cannot exceed 100%. If the total income of the taxpayers,

State income taxes are not deductible on your itemized deductions

including husband and wife, is not reportable to Mississippi, the

schedule. See instructions for Schedule A (Itemized Deductions).

personal exemptions must be reduced on an income ratio. Only the

Mississippi income is taxable for Mississippi income tax purposes, but

total income must be declared for the proration of exemptions and

(2) Standard Deduction

deductions.

In lieu of itemized personal deductions, you may claim the standard

deduction. For 1999, the standard deduction for each filing status is

If married, with one spouse a resident and the other a Non-resident, the

as follows:

personal exemption of the resident individual shall be prorated on the

Married individuals filing joint or

same basis as if both husband and wife were Non-residents having net

combined return (one return) . . . . . . . . . . . . . $4,600

income from within and without the State of Mississippi.

Married - Spouse died in 1999 . . . . . . . . . . . . . . . . . $4,600

Married Individuals Filing Separate (2 returns) . . . $2,300

Part-Year Residents. An individual who is a resident of Mississippi for

Head of family individuals . . . . . . . . . . . . . . . . . . . . . $3,400

only a part of the tax year by reason of either moving into the state or

Single individuals . . . . . . . . . . . . . . . . . . . . . . . . . . . $2,300

moving from the state shall be allowed the same personal and

Enter amount of your standard deduction or itemized deductions on

additional exemptions as authorized for resident individuals. However,

Line 17a, page 1. Non-resident and part-year resident individuals must

the part-year resident shall likewise prorate his, her, or their personal

prorate their itemized or standard deductions in the ratio of Mississippi

and additional exemptions on the same basis as provided above for

income to total income from all sources.

Non-residents having net income from within and without the state.

Line 17b - Mississippi Itemized or Standard Deduction

Standard Deduction. Proration of the standard deduction is required

Multiply the amount on Line 17a by the ratio on Line 16c and enter

of Non-residents and part-year residents for the same reasons and

total here. This is your allowable deduction amount. Carry this total

subject to the same limitations as described above. If you elect to claim

to line 20.

the standard deduction, in lieu of itemizing personal deductions

Line 18a - Total Exemption

(Schedule A), and your total income is not taxable for Mississippi

Enter the amount of exemption claimed on line 14, or Line 15 if

income tax purposes, it is necessary to prorate the deduction.

filing Married - Filing Separate.

Itemized Deductions. Proration of the itemized deductions is required

Line 18b - Mississippi Exemption

Multiply the amount on Line 18a by the ratio on Line 16c and enter

of Non-residents and part-year residents for the same reasons and

total here. This is your allowable exemption amount. Carry this

subject to the same limitations as described above. If you elect to claim

amount to Line 21.

itemized personal deductions (Schedule A), in lieu of claiming the

standard deduction, and your total income is not taxable for

Line 22 - Mississippi Taxable Income(Line 22 on NR Return)

Mississippi income tax purposes, it is necessary to prorate the

Subtract Lines 20 and 21 from Line 19 and enter the result on Line

deduction. Mississippi part-year residents are not authorized to claim

22. The amount of income tax due is calculated on this amount.

only the itemized deduction expenses incurred while a Mississippi

Complete Schedule of Tax Computation below:

resident.

Line 23 - Total Income Tax Due (Line 23 on NR Return)

Transfer the amount from Line 5 of the Schedule of Tax

Line 16a - Mississippi Adjusted Gross Income

Computation to this line.

(Mississippi Only Amount from Page 2, Line 55)

Complete the Schedule of Income on Page 2 of your return to

Page 8

1999 Resident Or Non-Resident/part-Year Resident Income Tax Instructions - Office Of Revenue Page 7

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