Resident of Mississippi
An individual is considered a Mississippi resident if they meet any of the following:
- Maintain a home in Mississippi
- Are registered to vote in Mississippi
- Claim the Mississippi Homestead Exemption
Nonresident of Mississippi
An individual who is a resident of another state.
Part-Year Resident of Mississippi
An individual who moved into or out of Mississippi during the tax year.
Special Rule for Married Couples
If one spouse is a resident and the other is not, you must file a nonresident return.
Additional Information
What are Mississippi's Filing Requirements?
Mississippi Instructions