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

using the Schedule of Tax Computation on page 2 of the return.

(2) Standard Deduction

The schedule below may be used as a worksheet.

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

deduction.

Refer to the table on page 4 for the amounts of

Line 22 - Total Income Tax Due (Line 22 on NR Return)

standard deduction allowances.

Using the taxable income amount(s) from Line 21, the Tax

Computation Schedule should be completed to determine the total

Enter amount of your standard deduction or itemized deductions on

Mississippi income tax liability. If Married Filing Joint or Combined,

Line 16a, page 1. Non-Resident and part-year resident individuals

or Married - Spouse Died in Tax Year, filing status is elected, and

must prorate their itemized or standard deductions in the ratio of

the amounts in both Column A and Column B are positive

Mississippi income to total income from all sources.

amounts, use Column A (Taxpayer) and Column B (Spouse) of the

Tax Computation Schedule to compute the tax liability on Line 5.

If Married Filing Joint or Combined, or Married - Spouse Died in

Line 16b - Mississippi Itemized or Standard Deduction

Tax Year, filing status is elected, and the taxable income on Line

Multiply the amount on Line 16a by the ratio on Line 15c and enter

21 of either Column A or B is a positive amount, and the taxable

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

income on Line 21 of the other column is a negative amount, the

to line 19.

positive and negative amounts should

be combined. If a net positive amount results, the tax liability

Line 17a - Total Exemption

should be computed on the net amount using Column A of the Tax

Enter the amount of exemption claimed on line 13, or Line 14 if filing

Computation Schedule. If combining the positive and negative

Married - Filing Separate.

amounts reflected in Column A and Column B results in a negative

amount, there will be no income tax liability. If the amounts shown

Line 17b - Mississippi Exemption

on Line 21, Columns A and B, are both negative, there will be no

Multiply the amount on Line 17a by the ratio on Line 15c and enter

income tax liability. The tax liability for taxpayers using any other

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

filing status should be computed using Column A (Taxpayer) of the

amount to Line 20.

Tax Computation Schedule. Enter the amount from Line 5 of the

Tax Computation Schedule on Line 22, Page 1, of the tax return.

Line 21 - Mississippi Taxable Income(Line 21 on NR Return)

Subtract Lines 19 and 20 from Line 18 and enter the result on Line

21. The amount of income tax due is calculated on this amount,

__________________________________________________________________________________

Schedule of Tax Computation

Use taxable income from Page 1, Line 21 to complete Schedule below:

Taxpayer (Column A)

Spouse (Column B)

Total

Tax Rate(s)

taxable income

(Column A +B)

Rates

Income Tax

1. First $5,000 or Part

x 3%

2. Next $5,000 or Part

x 4%

3. Remaining Balance

x 5%

4. Subtotal

5. Total Income Tax - Enter on Page 1, Line 22

Line 1 - Enter the first $5,000 of taxable income or part ($0-

Column A, and Column B if applicable. Multiply the total of

$5,000) in Column A, and Column B if applicable. Multiply the

these two

total of these two columns by 3% and enter the resulting tax in

columns by 5% and enter the resulting tax in the far right

the far right column labeled "income tax."

column

labeled "income tax."

Line 2 - Enter the next $5,000 of taxable income or part

Line 4 - Enter the total of Lines 1-3 for Column A, and Column

($5,001-$10,000) in Column A, and Column B if applicable.

B if applicable.

Multiply the total of these two columns by 4% and enter the

resulting tax in the far right column labeled "income tax."

Line 5 - Enter the total of the amounts entered under "income

tax" from lines 1, 2 & 3. Transfer this amount to Page 1, Line

22 of your return.

_____________________________________________________

______________________________________________________

Line 3 - Enter the remaining balance of taxable income in

R. Enter the total amount withheld on Line 23.

Credits

Staple readable copies of your Forms W-2 to the back of the

Line 23 - Mississippi Income Tax Withheld(Line 23 on NR

return. Copies of your Forms W-2 are available only from your

Return)

employer. Also attach any other forms (1099, W-2G, etc.) which

Add the amounts shown as "MS Income Tax" withheld on your

have Mississippi withholding to the back of the return.

Forms W-2, Forms W-2G, and Federal Forms 1099 and/or 1099-

Page 9

Form 80-100 Instructions - Mississippi Resident And Non-Resident/part-Year Resident Income Tax Forms - 2000 Page 9

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