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estimated payment.

Taxpayer Information

Underestimating the required amount of tax or failure to file estimated tax

Please make sure that you write in your name, address, and SSN. If you

returns and pay the tax within the time prescribed will result in an

are married and filing a joint, combined, or separate return, write in the

assessment of interest of 1 percent (1%) per month on underpayment of

social security number for both you and your spouse. If a spouse died in

tax from the date payment is due until paid. Form 80-320, Interest and

the tax year, enter the surviving spouse first as taxpayer.

Penalty Worksheet, should be used to determine the amount of interest and

penalties due.

Resident County Codes

I am getting an income tax refund this year. When will I get my

Enter the code corresponding to your resident county on page 1 of the

check?

return (in the address area). County codes are listed in the following

table:

ELECTRONIC return filers please allow ten business days before

calling about your refund.

All other returns which are filed early are

County

Code

processed before and usually more quickly than returns filed closer to

the due date. Ordinarily, within ten weeks after we receive your

Adams

Itawamba

Pike

completed return, we will mail your refund check. Therefore, allow at

least TEN WEEKS for your refund to arrive before you contact us.

Alcorn

Jackson

Pontotoc

Amite

Jasper

Prentiss

What tax records do I need to keep?

Attala

Jefferson

Quitman

Keep a copy of your return with all attachments. Also, keep the original

or a copy of any schedules or statements you used to prepare your

Benton

Jefferson-Davis

Rankin

return. Keep your records that support an item of income or a deduction

Bolivar

Jones

Scott

appearing in a tax return until the statute of limitations for the return

expires. The statute of limitations is generally three years from the date

Calhoun

Kemper

Sharkey

the return was due or filed, whichever is later.

Carroll

Lafayette

Simpson

Save any records concerning property, home, stocks, and business

Chickasaw

Lamar

Smith

property you bought and may sell later. The records kept should show

Choctaw

Lauderdale

Stone

the purchase price, date and related cost. For real property, keep records

showing the cost and date of improvements. Your return may be audited

Claiborne

Lawrence

Sunflower

by the IRS or the Department of Revenue. If audited, the law requires

Clarke

Leake

Tallahatchie

you to show proof of your income, expenses, and cost of assets. In the

case of an audit by the IRS, the statute of limitations for adjusting your

Clay

Lee

Tate

income tax return is extended for three more years beginning with the

Coahoma

Leflore

Tippah

date the audit is disposed of by the IRS.

Copiah

Lincoln

Tishomingo

When should I file an amended Mississippi return?

Covington

Lowndes

Tunica

File an amended return any time you need to correct your Mississippi

Desoto

Madison

Union

return. An amended return is filed by checking the amended return

Forrest

Marion

Walthall

checkbox. In general, if you amend your federal return, you will need to

amend your state return.

Franklin

Marshall

Warren

You may apply for a refund on an amended return within three (3) years

George

Monroe

Washington

of the original due date of the return (including extensions). If no return

Greene

Montgomery

Wayne

was originally filed, a refund may be requested by filing a return within

three (3) years of the original due date for filing the return.

Grenada

Neshoba

Webster

Hancock

Newton

Wilkinson

What if I am audited by the IRS?

Harrison

Noxubee

Winston

If you receive a refund or owe additional federal tax, you should file an

amended Mississippi return after the Internal Revenue Service disposes

Hinds

Oktibbeha

Yalobusha

of the tax liability in question (See Miss Code Ann. § 27-7-49 (3)).

Holmes

Panola

Yazoo

Humphreys

Pearl River

Non-Resident

Completing the Return

Resident Living

Issaquena

Perry

Out of State

Use black ink when preparing this return. Copies or reproductions

of the official form are not acceptable. If you have other forms, W-

Filing Status and Exemptions

2s, or attachments, staple them to the back of your return. Follow the

Mark an ‘X’ in the box applicable to your filing status on the last day of

line instructions on the return. Additional specific instructions follow.

the tax year.

After checking the applicable filing status, enter the

DO NOT PLACE A STAPLE IN THE BARCODE.

corresponding dollar amount of exemption on Page 1, Line 12, (Dollar

amount is shown next to the filing status you selected).

Round all dollar amounts to the nearest dollar. Do not use cents.

The exemption and standard deduction for each filing status for 2012

All dollar amounts should be rounded to the nearest whole dollar (no

are listed on the following page.

pennies). Round down to the next lower dollar amounts under $.50 and

round up to the next higher dollar amounts of $.50 and over. For

example: $2.15 becomes $2.00; $4.75 becomes $5.00; and $3.50

becomes $4.00.

Page 3

Instructions For Form 80-100 - Mississippi Resident And Non-Resident/part-Year Resident Income Tax - 2012 Page 3

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