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2000 Resident or Non-Resident/Part-Year Resident Income Tax Instructions

Line 34 - Interest and Penalty (Line 32 on NR Return)

Individual taxpayers may elect to either itemize their individual

Enter the amount of interest and penalty due on late payment of

nonbusiness deductions or claim a standard deduction. If your

the tax. An extension of time only extends the time for filing a

itemized personal deductions are greater than the standard

return, not payment of the tax. If the income tax is not paid by the

deduction for your filing status (See instructions for Line 19), it

original due date of the return, then interest is due at the rate of 1%

will be to your advantage to complete and file Schedule A.

per month.

If the standard deduction for your filing status is greater than the

Penalties are imposed for failure to file a return or pay the tax when

amount of itemized deductions which you can substantiate, it is

due. The penalty imposed for failure to pay the tax when due or

to your advantage to claim a standard deduction.

on additional tax due is 1/2% per month not to exceed 25% in the

Lines 1a Through 1c - Medical and Dental Expenses

aggregate. The penalty is based on additional tax due. Interest

The instructions included with your federal return should be used

and penalty for late payment is not charged on interest and penalty

in determining your medical deduction. You should base your

on underestimated income tax payments.

7.5% limitation, Line 1b, on your federal adjusted gross income

The penalty imposed for failure to file a return is 5% per month not

from your federal income tax return. Enter amounts Federal

to exceed 25% in the aggregate. The failure to file penalty is

Form 1040, Schedule A.

based on the additional amount of tax due, not total tax due on the

Line 2 - Taxes You Paid

return. Such failure to file penalty shall not be less than $100.

State income taxes paid are not deductible as an itemized

deduction. Also, you cannot deduct federal income tax or Social

Line 35 - Total Due (Line 33 on NR Return)

Security tax. Enter amount from Federal Form 1040, Schedule

Add lines 32, 33, and 34. On NR Return, add lines 30, 31, and 32.

Enter the amount on this line. This is the amount you owe. You

must pay the FULL AMOUNT of your income tax due when you file

Line 3 - Interest You Paid

your return (or before the due date of April 16, 2001). Mississippi

Federal income tax limitations with regard to interest expense

law makes no provision for the payment of income tax due by

apply fully to Mississippi income tax. Enter only interest expense

installments or partial payments.

deductible for federal income tax purposes. Enter amount from

Federal Form 1040, Schedule A.

Payments should be made by check or money order payable to the

State Tax Commission. Do not send cash by mail. BE SURE TO

Lines 4 - Gifts to Charity

ENCLOSE PAYMENT VOUCHER, FORM 80-106, WITH YOUR

You can deduct what you gave to organizations that are

PAYMENT. You may pay your tax in person at any of the State

religious, charitable, educational, scientific, or literary in purpose.

Tax Commission district offices. Balances due of less than $1.00

The amounts you deduct are subject to the federal limitations.

need not be paid.

Enter amount from Federal Form 1040, Schedule A.

Line 5 - Casualty and Theft Losses

A casualty or theft loss is computed on the same basis and

subject to the same limitations as under federal law. Use federal

Signature and Date

instructions included with your federal tax return to determine

your loss. Federal Form 4684 may also be used.

You must sign your tax return. You have not filed a legal return

For information about federal disaster area losses, including the

unless you sign it and date it. If you and your spouse are filing a

election to claim a casualty loss deduction for the tax year(s)

joint or combined return, both of you must sign even though only

preceding the year of the casualty, net casualty loss carrybacks

one had income. If your return was prepared by someone else,

and carryovers, contact the Mississippi State Tax Commission.

that person must sign the return as the preparer. No refunds will

Enter amount from Federal Form 1040, Schedule A.

be made unless the return is properly signed.

Lines 6a through 6c - Job Expenses and Most Other

Form 80-135

Miscellaneous Deductions

You may deduct certain miscellaneous expenses authorized by

For the year 2000, a single form, Form 80-135, page 1,

federal law and regulations such as educational expenses and

includes

employee expenses, but only to the extent that such expenses

Schedule A - Itemized Deductions; Schedule B - Interest &

exceed the 2% federal adjusted gross income limit. Enter

amounts from indicated lines on Federal Form 1040, Schedule

Dividends; and Schedule N - Other Income. Information for

completing Schedules A and B is transferred from Federal

Form

Line 7 - Other Miscellaneous Deductions

1040 Schedules A and B. If you filed your Federal return

Other miscellaneous expenses not subject to the 2% federal

using the standard deduction and wish to itemize

adjusted gross income limit are deductible on Line 7. Refer to

deductions for Mississippi purposes, please use a Federal

federal instructions to determine type and amount. Gambling

Form 1040 Schedule A as a worksheet and transfer the

losses are claimed on this line. Enter amount from Federal

information from the specific lines indicated to the

Form 1040, Schedule A.

Mississippi Schedule A.

Line 8 - Total Itemized Deductions

Add the total amounts for Lines 1 through 7.

Instructions for Form 80-135 - Schedule A

Itemized Deductions

Line 9 - Enter Total Amount of State Income Tax included in

Line 2 above. This amount is shown on Federal Form 1040,

Page 12

Form 80-100 Instructions - Mississippi Resident And Non-Resident/part-Year Resident Income Tax Forms - 2000 Page 12

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