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

one or more of the four (4) funds approved by the Legislature.

who died during the tax year or before the 2000 return was filed.

Form 80-108, Page 2 Supporting Schedule for Schedule N -

A return for the deceased taxpayer should be filed on the form

which would have been appropriate had he or she lived. Enter

Other Income or Losses & Supplemental Income, also new for

the word "deceased" and the date of death after the decedent's

2000, provides space to list income received from rents, royalties,

name on the return. Include the decedent's social security

partnerships and S Corporations, and estates and trusts. The

number in the space provided. If a refund of less than $500 is

income is summarized and then entered as one amount on Form

requested on the decedent's return, a refund may be paid,

80-135, Schedule N, Line 2.

without the necessity of administration, to the decedent's

surviving spouse, or in the absence of a surviving spouse, to a

MACS - The Mississippi Affordable College Savings program

survivor in the order listed in Section 27-73-9, Mississippi Code

became effective during 2000. Contributors or payers to a MACS

of 1972. In either case, the survivor must complete and attach

Program account may claim a deduction in arriving at adjusted

to the refund check an affidavit attesting to the fact that he or

gross income for contributions up to a maximum annual amount of

she is the rightful heir to the decedent's refund of Mississippi

$20,000 for joint filers and $10,000 for single and other filers.

income tax. An affidavit of heirship, Form 80-605, may be

Contributions must be made on or before the deadline for making

obtained from the Office of Revenue of the State Tax

contributions to an IRA under federal law for such years (by the

Commission.

due date of the return, not including extensions.)

Am I a Resident or a Non-Resident?

For the year 2000, if you owe additional income tax when you file

An individual who maintains a home, apartment or other place of

your individual income tax return, the payment

must be

abode in Mississippi, or who exercises the rights of citizenship in

accompanied by a payment voucher, Form 80-106. Please note

Mississippi by meeting the requirements as a voter or who enjoys

also that a return with additional tax due is mailed to a different

the benefits of homestead exemption, is a legal resident of the

address than a return on which a refund is due. Note: Make sure

State of Mississippi and remains a resident although temporarily

you put your SSN on the payment voucher. Attach your check

absent from the state for varying intervals of time.

of money order to the payment voucher.

An individual remains a legal resident of Mississippi until

citizenship rights are relinquished and a new legal residence is

Mail your completed income tax return to:

established.

Changes in driver’ s license, vehicle tags, voter

Additional Tax Due

registration, and property taxes show intent to change legal

( or No Tax Due)

Refund Requested:

residence.

OFFICE OF REVENUE

Post Office Box 23050

Post Office Box 23058

What is my status if I moved into or out of Mississippi in

Jackson, MS 39225-3050

Jackson, MS 39225-3058

2000?

You are a part-year resident. You must file the Non-Resident and

You can visit our web site to answer many of the questions you

Part-year Form 80-205. You will be taxed only on income earned

may have and to obtain information regarding tax laws. Our

while a resident of Mississippi and you will prorate your deductions

address is .

and exemptions.

I am a full-year resident but my spouse is not. How should we

You Should File a Mississippi Income Tax Return If Any of the

file?

Following Statements Apply to You:

You must file a Mississippi Return

Form 80-205 (Non-Resident

Form). The resident spouse will report to Mississippi income

You have Mississippi income tax withheld from your wages.

earned from ALL sources for the entire year. The spouse that is not

You are a Non-Resident or part-year resident with income taxed

a resident will report to Mississippi income earned in Mississippi,

Mississippi.

but will declare his or her total income for purposes of prorating the

exemptions and deductions.

Single Resident Taxpayers - You have gross income in excess

of $8,300 plus $1,500 for each dependent.

I am in the armed forces. What is my residency Status?

Mississippi Resident - If you enter the armed forces when you are

Married Resident Taxpayers - You and your spouse have gross

a Mississippi resident, you do not lose your Mississippi residency

income in excess of $16,600 plus $1,500 for each dependent.

status, even if you are absent from this state on military orders.

Minor Resident Taxpayers - You are a minor having gross

You are subject to the same residency requirements as any other

income in excess of the personal exemption plus the standard

Mississippi resident and are required to file a Mississippi income

deduction according to filing status.

tax return.

Residents Working Outside of the United States - You are a

Non-Resident - If you are not a Mississippi resident but are

Mississippi resident employed in a foreign country on a

stationed in this state by military orders, your military income is not

temporary or transitory basis. Your total gross income is

subject to Mississippi income tax. However, if you have income

subject to Mississippi income tax. There is no foreign income

subject to Mississippi tax, file Form 80-205 (Non-Resident Form).

exclusion.

Mississippi does tax other income earned in this state by you or

Residents Working Out of State - You are a Mississippi resident

your spouse.

working out of state (employee of interstate carriers,

construction worker, salesman, offshore worker, etc). You must

When should I file my return?

file a Mississippi return and report total gross income

Calendar year 2000 - File on or before April 16, 2001.

regardless of the source.

Fiscal year tax periods - File on or before the fifteenth (15th) day of

the fourth month following the close of your tax year. Please write

Deceased Taxpayer - You are the survivor or representative of

the fiscal year period and the words “ Fiscal Year Return” in bold

a deceased taxpayer. You must file a return for the taxpayer

Page 2

Form 80-100 Instructions - Mississippi Resident And Non-Resident/part-Year Resident Income Tax Forms - 2000 Page 2

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