The Military Spouses Residency Relief Act (MSRRA) allows spouses of military personnel stationed in Mississippi to keep their original state of residency for tax purposes throughout the marriage. This exemption does not apply if the spouse is already a Mississippi resident. To qualify, the spouse must meet all four conditions: (1) currently lives in Mississippi, (2) the servicemember is in Mississippi under military orders, (3) resides in Mississippi only to live with the servicemember, and (4) both the servicemember and spouse claim the same state of domicile.
To claim a refund of taxes withheld from your Mississippi income:
- State Section
- Mississippi Nonresident Return
- Save
- Federal Section
- Income
- W-2
- Edit your W-2
- Remove the entry for Box 16 of the W-2
- Select "Continue" to save
To file a return under the Military Spouses Residency Relief Act (MSRRA) in Mississippi, you must submit a paper-filed joint Non-Resident Individual Income Tax Return (Form 80-205)—electronic filing is not allowed. Along with the return, include the following documents: a copy of the Military Spouse ID Card, a copy of the service member’s driver’s license, and a copy of federal Form DD-2058 (State of Legal Residence Certificate).
To claim exemption from Mississippi income tax withholding:
- Complete Form 89-350 and check Line 8 for the exemption.
- Submit the form to your employer (not the state).
- Include Form DD-2058 (State of Legal Residence Certificate).
- Attach a copy of your Military Spouse ID Card.
You can download Form DD-2058 from the Defense Finance and Accounting Service (DFAS) website.
Important: Military Spouse income is taxable on your state return where you file as a resident.