When completing your Mississippi return, the Income Subject to Tax section is used to report certain income items that may need to be added to your Mississippi taxable income.
W-2 State Wage Difference
Mississippi W-2 wages are generally transferred automatically from the information entered on your federal return.
Use this field only if the amount shown in Box 1 (Federal Wages) of Form W-2 differs from the amount shown in Box 16 (State Wages) and an adjustment is needed for Mississippi income.
Nonqualified Distribution From a Catastrophe Savings Account
Mississippi allows taxpayers to establish catastrophe savings accounts for certain disaster-related expenses.
Enter any nonqualified distributions that must be included in income because the funds were used for purposes that do not qualify under Mississippi law.
First-Time Home Buyer Unqualified Expenses
Mississippi provides tax benefits for certain first-time home buyer savings accounts.
If money was withdrawn from a qualified account and used for expenses that do not meet the program requirements, the unqualified amount may be taxable.
Enter the amount of any unqualified expenses that must be reported as Mississippi income.
Additional Other Mississippi Income (Loss)
Federal other income is generally transferred to your Mississippi return automatically.
Use this section only if you have additional Mississippi taxable income or loss that:
- Is taxable by Mississippi,
- Is not already included on your federal return, and
- Has not been entered elsewhere in the Mississippi return.
Examples may include state-specific income adjustments that must be reported to Mississippi.
If you enter an amount in Additional Other Mississippi Income (Loss), provide a brief description explaining the income or loss being reported. Use a description that clearly identifies the nature of the entry.
Program Path
- State Section
- Mississippi Return
- Income Subject to Tax