Am I a Resident or a Non-Resident?
An individual who maintains a home, apartment or other place of abode in Mississippi, or who exercises the rights of citizenship in Mississippi by meeting the requirements as a voter or who enjoys the benefits of homestead exemption, is a legal resident of the State of Mississippi and remains a resident although temporarily absent from the state for varying intervals of time. An individual remains a legal resident of Mississippi until citizenship rights are relinquished and a new legal residence is established. Changes in drivers' license, vehicle tags, voter registration, and property taxes show intent to change legal residence.
What is my status if I moved into or out of Mississippi during the year?
You are a part-year resident. You must file the Non-Resident and Part-year Form 80-205. You will be taxed only on income earned while a resident of Mississippi and you will prorate your deductions and exemptions.
I am a full-year resident but my spouse is not. How should we file?
You must file a Mississippi Return Form 80-205 (Non-Resident Form). The resident spouse will report to Mississippi income earned from ALL sources for the entire year. The spouse that is not a resident will report to Mississippi income earned in Mississippi, but will declare his or her total income for purposes of prorating the exemptions and deductions.
I am in the armed forces. What is my residency Status?
Mississippi Resident - If you enter the armed forces when you are a Mississippi resident, you do not lose your Mississippi residency status, even if you are absent from this state on military orders. You are subject to the same residency requirements as any other Mississippi resident and are required to file a Mississippi income tax return.
If you are not a Mississippi resident but are stationed in this state by military orders, your military income is not subject to Mississippi income tax. However, if you have income subject to Mississippi tax, file Form 80-205 (Non-Resident Form). Mississippi does tax other income earned in this state by you or your spouse.