According to Mississippi Instructions for Form 80-100, If any of the following apply, a Mississippi tax return should be filed:
- Mississippi income tax was withheld from your wages (other than Mississippi gambling income).
- You are a part-year or nonresident taxpayer with income taxed by Mississippi (other than gambling income).
- Resident taxpayers who are single and have gross income that exceed $8,300 plus $1,500 for each dependent.
- Resident taxpayers who are married and the taxpayer and spouse have gross income that exceeds $16,600 plus $1,500 for each dependent.
- Resident taxpayers who are minors and their gross income is greater than their personal exemption plus the standard deduction (according to their filing status).
- A resident of Mississippi working outside of the state must file a state return and report the income regardless of the source as total gross income.
- A resident of Mississippi working outside the United States must report their total gross income and file a return when employed in a foreign country whether on a temporary or transitory basis. If the resident qualifies to exclude foreign income (Federal Form 2555), they may deduct the amount using Schedule N.
- If you are a survivor of or representative for a deceased taxpayer, a return must be filed for the taxpayer who passed away during the tax year.
Married persons may file tax returns in 3 different ways:
A joint return is for couples with only one spouse having income.
A combined return can be used when both spouses have income.
A separate return is used when both spouses want to file two separate returns.