Who is required to file a Mississippi state tax return?
Who is required to file a Mississippi state tax return?
You should file a Mississippi Income Tax Return if any of the following statements apply to you:
You have Mississippi income tax withheld from your wages (other than Mississippi gambling income).
You are a non-resident or part-year resident with income taxed by Mississippi (other than gambling income).
Single resident taxpayers – you have gross income in excess of $8,300 plus $1,500 for each dependent.
Married resident taxpayers – you and your spouse have gross income in excess of $16,600 plus $1,500 for each dependent.
Minor resident taxpayers – you have gross income in excess of the personal exemption plus the standard deduction according to the filing status.
Residents working outside of Mississippi – you must file a Mississippi return and report the total gross income regardless of the source.
Residents working outside of the United States – you must file a return and report the total gross income if you are a Mississippi resident employed in a foreign country on a temporary or transitory basis. If you qualify to exclude foreign wages for federal purposes, enter the amount as a deduction on schedule N and attach the Federal Form 2555.
Deceased taxpayer – if you are a survivor or representative of a deceased taxpayer, you must file a return for the taxpayer who died during the tax year on or before the 2019 return is due. For more information on the filing requirements of a deceased taxpayer, see the “Death of a Taxpayer” section of this booklet.