Mississippi Standard/Itemized Deductions
Should I use Mississippi standard or itemized deductions?
Itemized Deductions
State income taxes or any other taxes allowed for federal purposes in lieu of state income tax are not deductible on your itemized deductions schedule. This also includes the non-refundable income tax withheld on gaming winnings. See instructions for Schedule A (Itemized Deductions). Married individuals having separate income and filing a combined return may divide their itemized deductions in any manner they choose for Column A and Column B. Mississippi Gaming Losses are not deductible on Mississippi itemized deductions.
Standard Deduction
In lieu of an allowance for itemized personal deductions, you may claim an allowance for the standard deduction. Refer to the table on page 4 for the amounts of standard deduction allowances. Married individuals having separate incomes and filing a combined return (one return), may divide the authorized standard deduction ($4,600) between the spouses in any manner they choose for Column A and Column B. Married individuals filing separate returns (two returns) and electing to claim the standard deduction must EACH claim the amount specified - any unused portion of the standard deduction by one spouse on his/her separate return may not be used by the other spouse on his/her separate return.
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