Instructions For Form 80-170 - Mississippi Amended Individual Income Tax Return

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Instructions for Form 80-170 Mississippi Amended Individual Income Tax Return (2002 Revision)
Form 80-170, Mississippi Amended Individual Income Tax Return, is filed by all individual taxpayers - residents, non-residents, and part-year
residents to amend an individual income tax return you have already filed. A separate Form 80-170 must be filed for each tax year you are
amending. Your amended return should be mailed to the address shown on Page 1 of Form 80-170, depending on whether you owe additional tax
or are requesting a refund.
General Instructions
Enter the Year for which the amended return is being filed in the blocks provided.
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Example: 2001
Indicate whether you are filing a resident or non-resident (including a part-year resident) return by checking the appropriate block.
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Enter the correct current information in all of the blocks in the name and address section.
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Enter the correct county code in the resident county code blocks located under Taxpayer and spouse SSNs.
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While completing the return you will often be instructed to enter the original amount. Generally, original amount means the amount as shown
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on your original return filing. However, if you have previously filed an amended return for this tax year or received a notification of a change
in your income, credits, etc. by the Mississippi State Tax Commission, the amount to enter is the amount as last reported (previous amended
filing) or adjusted (due to notification of change by the State Tax Commission).
Line Item Instructions (Start on Page 2)
Filing Status And Exemption Amounts
Lines 1 through 6 - Filing Status and Additional Exemptions - In the first column (lines 1 through 6) indicate the filing status and additional
exemptions as reported on your original return filing or as last determined.
The third column (lines 1 through 6) should not be completed unless you are amending your filing status or additional exemptions to show a change
from the original filing, as shown in column 1.
Line 7 - Dependents - Only if there is a change, whether it be an increase or decrease in the number of dependents claimed, is this line completed.
For each additional dependent being claimed enter an "X" in the first column of line 7 and the name, relationship, and Social Security Number (SSN)
in columns B, C, and D respectively.
Changes to Taxable Income, Exemptions, or Deductions
This section is used to reflect the changes in taxable income. Changes may result from increases/decreases to reportable income and/or allowable
deductions. This includes changes in the amount of exemption or standard deduction due to a change in filing status or number of dependents.
Line 8a through 8e Enter each item being changed on a separate line. First enter the line number from Form 80-105 that is being modified. (Note:
All line references are to Form 80-105 regardless of whether the original filing was a Resident, Non-Resident, EZ or similar type of filing.) Next
enter the amount claimed on the original return in column "A", the net change in column "B", and the correct amount in column "C".
Example:
After filing your original return you receive a corrected 1099 indicating $100.00 of dividend income, instead of the $90.00 shown on the
original, from ABC bond fund. Your total dividend income on your original Mississippi filing (line 37) was $410.00
On your original filing the itemized deduction was $12,400.00. However, you failed to claim a $100.00 of qualified interest expense
as an itemized deduction for both federal and state purposes. (Note: Non-residents must apply the ratio computed on line 10c to determine
the correct amount of MS standard/itemized deductions.)
On line 8a enter 37 as the Form 80-105 line reference (dividend income). In column "A" enter $410.00 the amount shown per your
original filing, in column "B" enter $10.00 the amount of increase, and in column "C" enter $420.00 the corrected amount. On line 8b
enter 19 as the Form 83-105 reference code, a negative $12,400.00 in column "A", a negative $100.00 in column "B", and a negative
$12,500.00 in column "C".
Line 9 - Net Change to Mississippi Taxable Income - Enter the total of the changes made on lines 8a through 8e. This amount is carried to line 13
column "B" of page 1 of the return.
Proration of Deduction and Exemption Amounts - Non-Residents or Part-Year Residents
Non-residents and part-year residents are allowed the same personal and additional exemptions authorized for resident individuals; however, the full
amount of exemptions must be prorated if the total income of the taxpayer(s) is not reportable to Mississippi. Non-residents and part-year residents
not reporting total income to Mississippi are entitled to a deduction of that portion of the personal and additional exemptions in the ratio that income
from sources within Mississippi bears to total net income from all sources. If married, with one spouse a resident and the other a non-resident or
part-year resident, the personal exemption of the resident individual shall be prorated on the same basis as if both spouses were non-residents or part-
year residents having net income from within and without the State of Mississippi.
Proration of the standard deduction or the itemized deductions, whichever claimed, is required of non-residents and part-year residents for the same
reasons and subject to the same limitations as described above. Part-year residents are required to prorate all itemized deductions and may not claim
in full the itemized deduction expenses incurred while a Mississippi resident. The pro-ration calculation is made using lines 10, 11, and 12.
Ratio Computation:
Line 10a - MS AGI - Enter the corrected amounts of total Mississippi income.
Line 10b - Total AGI - Enter the corrected amounts of total income from all sources.
Line 10c - Ratio Line - Divide line 10a by line 10b and enter the result.
Line 11a - Itemized or Standard Deductions - Enter the original, or if different the corrected, amount of your total itemized deductions or your
standard deduction, whichever is larger.
Line 11b - MS Deduction - Enter the product of line 11a and line 10c. This is your correct MS itemized/standard deduction. If this amount is
greater or less than the amount entered on your original income tax filing (line 16b, Form 80-205), an entry on line 8 is required showing the original,
net change, and corrected amounts.

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