The following income will be subject to Mississippi tax if it is added to your tax return:
Interest Income and Dividend
Report the amount of interest and dividend income received during the tax year. Interest income from obligations within Mississippi are exempt. Any interest income from outside of the state is subject to Mississippi income tax.
Dividend income should includes distribution of property as well as money.
Capital Gain or Loss and Gain or Loss attributable to Mississippi from Form 4797
Generally, Mississippi follows the IRS rules concerning capital gains and losses computation. The same limitations apply to the state capital loss deductions as they do on the federal.
All income is taxed at that same rate since the state doesn't have a separate tax rate for capital gains. The sale of ownership interests gains must be first reduced by the amount of any losses from sales or transactions.
See Form 80-100 instructions for additional information.