You will manually need to adjust the amounts associated with your itemized deductions on your Mississippi return.
Standard or Itemized Deductions and Exemptions
You may select to either itemize individual non-business deductions or select the standard deduction for your filing status, whichever produces the greater tax benefit.
*Note: The program will automatically apply the better tax benefit deduction to your Mississippi state return based on the entries made in the return.
Itemized Deductions
- You may not deduct on your Mississippi itemized deductions any state income taxes, or taxes allowed for Federal purposes, in lieu of state income tax. This includes any taxes withheld for Mississippi gaming winnings which can't be deducted.
- Married individuals who have separate income may file a combined return and can divide their itemized deductions between themselves in any amount.
Standard Deductions and Exemptions:
Married - Filing Joint or Combined Return: The $4,600 standard deduction and the $12,000 authorized exemption may be divided in any amount between the spouses when they are filing a combined return.
Married - Filing Separate (two returns): Each individual must claim the $6,000 authorized exemption and may either claim the $2,300 standard deduction or their Schedule A itemized deductions. Any portion that is unused of either the $2,300 standard deduction or the $6,000 exemption by one spouse on their separate return can't used by the other spouse on their separate return.
Married – Spouse Died during the tax year: If the spouse passed away during the tax year and the surviving spouse did not remarry during the tax year, the surviving spouse may report the spouse's income before the spouse's death and their income for all of the tax year. Primary taxpayer on the return must be the surviving spouse.
For additional information see Form 80-100 Instructions.
