According to the Mississippi instructions:
A Mississippi Resident is an individual:
- that maintains a home in Mississippi
- that is registered to vote in Mississippi
- that claims the Mississippi Homestead exemption
A Nonresident of Mississippi is an individual that is a resident of another state.
A Part-Year Resident of Mississippi is an individual that moved into or out of Mississippi during the tax year.
If one spouse is a resident and the other is not, file a nonresident return.
For more information: