Mississippi Form 80-205, officially titled Non-Resident / Part-Year Resident Individual Income Tax Return, is the 2025 individual income tax return used by individuals who are not full-year residents of Mississippi but have income or tax filing responsibilities connected to the state. It is designed for nonresidents who earn Mississippi-source income and individuals who become residents or cease being residents during the tax year.
The primary purpose of Form 80-205 is to determine the amount of income attributable to Mississippi and calculate the corresponding state income tax liability. Unlike a regular resident income tax return, this form requires taxpayers to report income from all sources as well as income earned specifically in Mississippi. This distinction allows the taxpayer to calculate the appropriate Mississippi income allocation and apply deductions and exemptions proportionately.
The form collects personal and household information, including the taxpayer’s name, Social Security Number, spouse’s information, mailing address, filing status, dependents, and applicable exemptions. It also requests information about the taxpayer’s business activities, Mississippi adjusted gross income, income from all sources, and the portion attributable to Mississippi.
Form 80-205 covers several types of income, including wages, salaries, business income, capital gains, rental income, partnership and S corporation income, farm income, interest, dividends, alimony, pensions, unemployment compensation, and other income. It also provides sections for adjustments such as IRA contributions, qualified retirement plan contributions, eligible moving expenses, self-employed health insurance deductions, health savings account deductions, and other specified deductions.
Another important feature is the proration calculation. The taxpayer must compare Mississippi adjusted gross income with adjusted gross income from all sources to determine the percentage attributable to Mississippi. This percentage is used to calculate the allowable Mississippi deductions and exemptions.
The return also includes calculations for Mississippi income tax, other credits, consumer use tax, catastrophe savings tax, withholding, estimated tax payments, and credits for tax paid on an electing pass-through entity tax return. Depending on the amounts reported, the taxpayer may receive an overpayment refund, apply an overpayment to the following year’s estimated tax account, or owe additional tax.
Form 80-205 also accommodates amended returns. Taxpayers correcting a previously filed return must identify the return as amended and explain the changes made to the original filing. The form includes direct deposit information, taxpayer and spouse signatures, and paid preparer information where applicable.
The return consists of three pages. Page 1 contains taxpayer identification, filing status, exemptions, income proration, Mississippi tax calculations, payments, refunds, and balances due. Page 2 reports income from all sources and Mississippi-only income, adjustments, adjusted gross income, and explanations of changes for amended returns. Page 3 contains direct deposit details, taxpayer declarations, signatures, and mailing instructions.
Completing Form 80-205 accurately is important because the amount of Mississippi income, allowable deductions, exemptions, and tax credits directly affects the final tax liability. Taxpayers must ensure that income is correctly divided between total income from all sources and Mississippi-source income.
How To File Mississippi Form 80-205
Mississippi Form 80-205 is submitted to the Mississippi Department of Revenue as the individual income tax return for eligible nonresidents and part-year residents.
The form is a three-page return. All applicable pages should be completed, and the taxpayer must sign the return on page 3.
Information To Prepare Before Completing Form 80-205
Gather the following information before starting:
- Taxpayer’s full legal name.
- Taxpayer’s Social Security Number (SSN).
- Spouse’s full legal name and SSN, if applicable.
- Complete mailing address.
- City, state, ZIP code, and county code.
- Applicable filing status.
- Names and Social Security Numbers of dependents.
- Dependent relationship classifications.
- Information about taxpayer or spouse age and blindness, where applicable.
- Mississippi adjusted gross income.
- Adjusted gross income from all sources.
- Federal income tax and supporting income records.
- Mississippi-source wages and other income.
- Income from businesses, partnerships, and S corporations.
- Capital gains and losses.
- Rental, royalty, and farm income records.
- Interest and dividend statements.
- Pension and unemployment compensation information.
- Applicable income adjustments and deductions.
- Standard or itemized deduction information.
- Applicable Mississippi exemptions.
- Other credit information.
- Mississippi income tax withholding records.
- Estimated tax and extension payments.
- Pass-through entity tax credit information, where applicable.
- Original return information if filing an amended return.
- Interest and penalty information, where applicable.
- Bank routing and account numbers if requesting direct deposit.
- Taxpayer and spouse signature details.
- Paid preparer information, if applicable.
Important Filing Considerations
Nonresident Or Part-Year Resident Status
At the beginning of page 1, identify whether the taxpayer is filing as a nonresident or part-year resident.
Part-year residents must also enter the beginning and ending dates of the applicable tax year.
Income From All Sources And Mississippi Income
Page 2 requires two separate income columns. The first reports income from all sources, while the second reports only Mississippi income.
These amounts must be reported separately and accurately.
Income Proration
Page 1 uses the Mississippi adjusted gross income divided by adjusted gross income from all sources to calculate the proration percentage.
This percentage is used to determine the Mississippi portion of deductions and exemptions.
Supporting Forms
The return refers to several supporting forms, including Forms 80-107, 80-108, 80-161, 80-320, 80-401, 80-491, and federal schedules.
Attach the applicable supporting documents when required.
Amended Returns
If correcting an original return, mark the Amended checkbox and explain the changes in the designated section on page 2. Attach an additional statement if necessary.
Refund And Direct Deposit
Taxpayers requesting a refund can provide banking information on page 3. The form provides space for two direct deposit accounts.
Paper Filing Requirements
The form provides separate mailing addresses for refund returns and all other returns. It also states that duplex forms and photocopies are not acceptable.
How To Complete Mississippi Form 80-205
Form 80-205 contains three pages and several sections. Complete each page in sequence, beginning with the taxpayer’s personal information and filing status.
Page 1: Taxpayer Information And Filing Status
The first section of page 1 collects the taxpayer’s identifying information and establishes whether the return is being filed as a nonresident or part-year resident.
Tax Year And Residency Classification
Tax Year
The form applies to the 2025 tax year.
Use the applicable tax year when reporting income, deductions, payments, and other tax information.
Non-Resident Checkbox
Mark this checkbox if the taxpayer is filing as a nonresident of Mississippi.
A nonresident generally reports income attributable to Mississippi while also providing information about income from all sources.
Part-Year Checkbox
Mark this checkbox if the taxpayer was a Mississippi resident for only part of the tax year.
Tax Year Beginning
If filing as a part-year resident, enter the beginning date of the applicable tax period.
Tax Year Ending
Enter the ending date of the applicable tax period.
Use the dates applicable to the taxpayer’s part-year residency or filing circumstances.
Amended Checkbox
Mark this checkbox if the return is being filed to correct or change a previously submitted Mississippi income tax return.
Amended returns must also include an explanation of the changes on page 2.
Taxpayer And Spouse Information
Taxpayer First Name
Enter the taxpayer’s first legal name.
Initial
Enter the taxpayer’s middle initial, if applicable.
Last Name
Enter the taxpayer’s complete legal surname.
SSN
Enter the taxpayer’s Social Security Number.
Verify that the number matches the taxpayer’s official tax records.
Spouse First Name
If filing jointly or reporting a spouse, enter the spouse’s first legal name.
Spouse Initial
Enter the spouse’s middle initial, if applicable.
Spouse Last Name
Enter the spouse’s complete legal surname.
Spouse SSN
Enter the spouse’s Social Security Number.
Make sure the identifying information matches the applicable tax records.
Mailing Address
Mailing Address (Number And Street, Including Rural Route)
Enter the taxpayer’s complete mailing address.
Include the house or building number, street name, apartment or unit number, and rural route information when applicable.
City
Enter the city associated with the mailing address.
State
Enter the appropriate state abbreviation.
ZIP
Enter the ZIP code corresponding to the mailing address.
County Code
Enter the applicable county code requested by the form.
Use the appropriate Mississippi county code based on the applicable filing instructions.
Filing Status
Select the filing status that applies to the taxpayer for the 2025 tax year.
The form provides five filing status options, each with a corresponding exemption amount.
Option 1: Married – Combined Or Joint Return ($12,000)
Select this option when the taxpayer and spouse file a combined or joint Mississippi income tax return.
The filing status exemption amount is $12,000.
Option 2: Married – Spouse Died In Tax Year ($12,000)
Select this option when the taxpayer’s spouse died during the tax year and the taxpayer qualifies to use this filing status.
The filing status exemption amount is $12,000.
Option 3: Married – Filing Separate Returns ($12,000)
Select this option when the taxpayer is married but files a separate income tax return.
The form lists a filing status exemption of $12,000. The applicable exemption calculation is handled in the later sections.
Option 4: Head Of Family ($8,000)
Select this option when the taxpayer qualifies for Head of Family filing status.
The filing status exemption amount is $8,000.
Option 5: Single ($6,000)
Select this option when the taxpayer is filing as a single individual.
The filing status exemption amount is $6,000.
Select only the filing status applicable to the taxpayer.
Exemptions
The exemptions section collects dependent information and determines the total exemption amount available to the taxpayer.
Dependents
Line 6: Dependent Information
Enter the required information for each dependent claimed on the return.
The form provides three columns.
Column A: Name
Enter the full name of each dependent.
Use the dependent’s legal name as shown in the applicable tax records.
Column B: Relationship Classification
Enter one of the following codes to identify the dependent’s relationship to the taxpayer:
- C: Child.
- P: Parent.
- R: Relative.
Select the code that correctly describes the dependent.
Column C: Dependent SSN
Enter the Social Security Number of each dependent.
Verify that the identification number corresponds to the dependent listed in column A.
Line 7: Total Number Of Dependents
Enter the total number of dependents reported on line 6 and any additional dependents reported on Form 80-491.
Include all applicable dependents in the count.
Additional Personal Exemptions
Line 8: Taxpayer Age 65 Or Over
Check the box if the taxpayer was age 65 or older and qualifies for the additional exemption.
Line 8: Spouse Age 65 Or Over
Check the spouse’s box if the spouse was age 65 or older and qualifies for the additional exemption.
Line 8: Taxpayer Blind
Check this box if the taxpayer qualifies for the blindness exemption.
Line 8: Spouse Blind
Check this box if the spouse qualifies for the blindness exemption.
The form uses the number of boxes checked on line 8 in the calculation on line 9.
Line 9: Total Dependents And Additional Personal Exemptions
Add the total number of dependents reported on line 7 to the number of boxes checked on line 8.
The calculation is:
\[ \text{Line 9}=\text{Line 7}+\text{Number of Boxes Checked on Line 8} \]
Enter the resulting number.
Line 10: Line 9 × $1,500
Multiply the amount on line 9 by $1,500.
The calculation is:
\[ \text{Line 10}=\text{Line 9}\times \$1,500 \]
Enter the resulting exemption amount.
Line 11: Enter Filing Status Exemption
Enter the exemption amount corresponding to the filing status selected earlier.
Use the applicable amount:
- Married combined or joint: $12,000.
- Married, spouse died during the tax year: $12,000.
- Married filing separately: $12,000.
- Head of Family: $8,000.
- Single: $6,000.
Line 12: Total
Add the amounts on lines 10 and 11.
The calculation is:
\[ \text{Line 12}=\text{Line 10}+\text{Line 11} \]
Enter the total exemption amount.
This amount is transferred to the proration section on line 15a.
Proration
Important: Complete page 2 before proceeding with this section.
The proration section determines the portion of deductions and exemptions attributable to Mississippi.
It compares Mississippi adjusted gross income with adjusted gross income from all sources.
Mississippi Adjusted Gross Income
Line 13a: Mississippi Adjusted Gross Income
Enter the Mississippi adjusted gross income calculated on page 2, line 67 or line 68, as applicable.
For married taxpayers filing separately, use the appropriate taxpayer or spouse amount.
Line 13b: Adjusted Gross Income From All Sources
Enter the taxpayer’s adjusted gross income from all sources.
Use the total income information calculated on page 2.
Line 13c: Mississippi Income Percentage
Divide line 13a by line 13b.
The calculation is:
\[ \text{Line 13c}=\frac{\text{Line 13a}}{\text{Line 13b}} \]
Enter the resulting percentage.
This percentage represents the portion of adjusted gross income attributable to Mississippi.
Proration Of Deductions
Line 14a: Standard Or Itemized Deductions
Enter the applicable standard or itemized deduction amount.
Use the deduction amount determined under the applicable Mississippi filing instructions.
Line 14b: Mississippi Deductions
Multiply line 14a by the percentage on line 13c.
The calculation is:
\[ \text{Line 14b}=\text{Line 14a}\times\text{Line 13c} \]
Enter the resulting Mississippi deduction amount.
This represents the prorated deduction attributable to Mississippi.
Proration Of Exemptions
Line 15a: Exemptions
Enter the total exemption amount from line 12.
If the taxpayer is married and filing separate returns, use one-half of the amount from line 12, as instructed on the form.
Line 15b: Mississippi Exemption
Multiply line 15a by the Mississippi income percentage on line 13c.
The calculation is:
\[ \text{Line 15b}=\text{Line 15a}\times\text{Line 13c} \]
Enter the resulting Mississippi exemption amount.
This is the portion of the taxpayer’s exemptions allocated to Mississippi.
Mississippi Income Tax
This section calculates the taxpayer’s Mississippi taxable income and the resulting state tax liability.
For married taxpayers filing jointly, the form provides separate columns:
- Column A: Taxpayer.
- Column B: Spouse.
Taxable Income Calculation
Line 16: Mississippi Adjusted Gross Income
Enter the Mississippi adjusted gross income from page 2, line 67 or line 68.
Use column A for the taxpayer and column B for the spouse, where applicable.
Line 17: Deductions
Enter the Mississippi deductions from line 14b.
If itemized deductions are being claimed, attach Form 80-108 as instructed.
Enter the appropriate deduction amount for the taxpayer and spouse.
Line 18: Exemptions
Enter the Mississippi exemption amount from line 15b.
Use the applicable taxpayer and spouse amounts.
Line 19: Mississippi Taxable Income
Subtract line 17 and line 18 from line 16.
The calculation is:
\[ \text{Line 19}=\text{Line 16}-\text{Line 17}-\text{Line 18} \]
Enter the resulting Mississippi taxable income.
Line 20: Income Tax Due
Enter the income tax calculated using the applicable Mississippi Schedule of Tax Computation.
Follow the current tax computation instructions to determine the amount.
Line 21: Other Credits
Enter the amount of other credits from Form 80-401, line 1.
Use the credit amount supported by the applicable credit documentation.
Line 22: Net Income Tax Due
Subtract line 21 from line 20.
The calculation is:
\[ \text{Line 22}=\text{Line 20}-\text{Line 21} \]
Enter the resulting net income tax.
Additional Taxes
Line 23: Consumer Use Tax
Enter any applicable consumer use tax.
Follow the Mississippi instructions for determining whether consumer use tax must be reported.
Line 24: Catastrophe Savings Tax
Enter the applicable catastrophe savings tax amount.
Use the relevant Mississippi tax instructions to determine whether an amount is required.
Line 25: Total Mississippi Income Tax Due
Add lines 22, 23, and 24.
The calculation is:
\[ \text{Line 25}=\text{Line 22}+\text{Line 23}+\text{Line 24} \]
Enter the total Mississippi tax liability.
Payments And Withholding
Line 26: Mississippi Income Tax Withheld
Enter the total Mississippi income tax withheld during the tax year.
Complete Form 80-107 as instructed.
Use the withholding information from applicable wage, pension, or other income statements.
Line 27: Estimated Tax Payments, Extension Payments And/Or Amount Paid On Original Return
Enter the applicable payments made toward Mississippi income tax.
Include:
- Estimated tax payments.
- Extension payments.
- Amount paid with the original return, where applicable.
For amended returns, include the applicable original return payment information.
Line 28: Credit For Tax Paid On An Electing Pass-Through Entity Tax Return
Enter the credit from Form 80-161, line 3D.
Use the amount reported on the applicable pass-through entity tax return.
Line 29: Refund Received And/Or Amount Carried Forward From Original Return
Complete this line only when filing an amended return.
Enter the refund received and/or the amount carried forward from the original return.
Use the actual amount associated with the original filing.
Line 30: Total Payments
Add lines 26, 27, and 28, then subtract line 29.
The calculation is:
\[ \text{Line 30}=\text{Line 26}+\text{Line 27}+\text{Line 28}-\text{Line 29} \]
Enter the resulting total payments.
Overpayment And Refund Calculation
Line 31: Overpayment
If line 30 is greater than line 25, subtract line 25 from line 30.
The calculation is:
\[ \text{Line 31}=\text{Line 30}-\text{Line 25} \]
Enter the resulting overpayment.
If line 31 is zero, skip to line 36 as instructed.
Line 32: Interest And Penalty
Enter the applicable interest and penalty amount from Form 80-320, line 11 and/or line 12.
Use the amounts determined on the supporting form.
Line 33: Adjusted Overpayment
Subtract line 32 from line 31.
The calculation is:
\[ \text{Line 33}=\text{Line 31}-\text{Line 32} \]
Enter the adjusted overpayment.
Line 34: Overpayment To Be Applied To Next Year’s Estimated Tax Account
Enter the portion of the adjusted overpayment that the taxpayer wants applied to the following year’s estimated tax account.
Farmers or fishermen should follow the additional instructions referenced on the form.
Line 35: Overpayment Refund
Subtract line 34 from line 33.
The calculation is:
\[ \text{Line 35}=\text{Line 33}-\text{Line 34} \]
Enter the resulting refund amount.
This is the overpayment requested as a refund.
Direct Deposit Request
If requesting direct deposit, mark the designated checkbox and complete the banking information on page 3.
Balance Due Calculation
Line 36: Balance Due
If line 25 is greater than line 30, subtract line 30 from line 25.
The calculation is:
\[ \text{Line 36}=\text{Line 25}-\text{Line 30} \]
Enter the remaining unpaid tax amount.
Line 37: Interest And Penalty
Enter the applicable interest and penalty amount from Form 80-320, line 19.
Use the supporting calculation to determine the amount.
Line 38: Total Due
Add lines 36 and 37.
The calculation is:
\[ \text{Line 38}=\text{Line 36}+\text{Line 37} \]
Enter the total amount payable.
If the taxpayer wants to request an installment agreement, mark the applicable checkbox.
The form instructs taxpayers to review the eligibility requirements and attach Form 71-661.
Page 2: Income And Adjustments
Page 2 contains the detailed income and adjustment calculations used to determine Mississippi adjusted gross income.
It provides two separate reporting columns:
- Total Income From All Sources: Includes income from all applicable sources, regardless of location.
- Mississippi Income Only: Includes the portion attributable to Mississippi.
Complete both columns using the appropriate income records.
Income
The income section contains lines 39 through 50.
For each applicable income category, enter the total income from all sources in the first amount column and the Mississippi-source amount in the second.
Line 39: Wages, Salaries, Tips, Etc.
Enter wages, salaries, tips, and other applicable employment compensation.
Report total amounts from all sources in the first column and Mississippi income only in the second column.
Complete Form 80-107 as instructed.
Line 40: Business Income (Loss)
Enter business income or loss from the taxpayer’s business activities.
Report the total amount from all sources and the portion attributable to Mississippi.
Attach Federal Schedule C or C-EZ as indicated on the form.
Line 41: Capital Gain (Loss)
Enter capital gains or losses for the tax year.
Report total capital gain or loss in the first column and the Mississippi portion in the second column.
Attach Federal Schedule D when applicable.
Line 42: Rent, Royalties, Partnerships, S Corporations, Trusts, Etc.
Enter income or losses from rental properties, royalties, partnerships, S corporations, and trusts.
Use the information from Form 80-108, Part IV.
Separate the total income from all sources from the amount attributable to Mississippi.
Line 43: Farm Income (Loss)
Enter income or loss from farming activities.
Report the total farm income from all sources and the Mississippi portion.
Attach Federal Schedule F as indicated.
Line 44: Interest Income
Enter taxable interest income received during the tax year.
Use Form 80-108, Part II, line 3.
Report the total interest income from all sources and the Mississippi-source amount, where applicable.
Line 45: Dividend Income
Enter applicable dividend income.
Use Form 80-108, Part II, line 6.
Separate total dividend income from all sources and Mississippi income only.
Line 46: Alimony Received
Enter applicable alimony received during the tax year.
Report the amount in the total income column and the portion attributable to Mississippi in the second column, where applicable.
Line 47: Taxable Pensions And Annuities
Enter taxable pension and annuity income.
Complete Form 80-107 as instructed.
Report total income from all sources and the amount attributable to Mississippi.
Line 48: Unemployment Compensation
Enter applicable unemployment compensation received during the tax year.
Use Form 80-107 as instructed.
Separate the total amount from all sources from the Mississippi-only amount.
Line 49: Other Income (Loss)
Enter other taxable income or losses that do not fall within the preceding categories.
Use Form 80-108, Part V, line 10.
Report the total amount and the Mississippi portion separately.
Line 50: Total Income
Add lines 39 through 49.
The calculation is:
\[ \text{Line 50}=\sum_{39}^{49}\text{Income Lines} \]
Calculate the total separately for:
- Total income from all sources.
- Mississippi income only.
Enter the two totals in their respective columns.
Adjustments
The adjustments section contains lines 51 through 66.
These lines report eligible adjustments that reduce total income and Mississippi income for the purpose of calculating adjusted gross income.
Report the applicable amounts in both columns.
Line 51: Payments To IRA
Enter qualifying payments made to an Individual Retirement Account (IRA).
Report the total amount from all sources and the applicable Mississippi portion.
Line 52: Payments To Self-Employed SEP, SIMPLE And Qualified Retirement Plans
Enter eligible contributions to self-employed retirement arrangements, including SEP, SIMPLE, and other qualified retirement plans.
Report the applicable amounts in the corresponding columns.
Line 53: Interest Penalty On Early Withdrawal Of Savings
Enter the applicable interest penalty paid because of an early withdrawal from savings.
Use the amount supported by the relevant financial institution documentation.
Line 54: Alimony Paid
Enter applicable alimony payments made during the tax year.
Complete the additional information fields provided below the line.
Name
Enter the name of the individual who received the alimony.
SSN
Enter the recipient’s Social Security Number.
State
Enter the state associated with the applicable information.
Date Of Divorce
Enter the date of divorce.
Complete these fields as applicable to the alimony payment being reported.
Line 55: Moving Expense
Enter eligible moving expenses when applicable.
Attach Federal Form 3903 as indicated on the form.
Report the appropriate amounts in the total income and Mississippi income columns.
Line 56: National Guard Or Reserve Pay
Enter eligible National Guard or Reserve pay.
The form instructs taxpayers to enter the lesser of the applicable amount or $15,000.
The calculation is:
\[ \text{Line 56}=\min(\text{Eligible Amount},\$15,000) \]
Report the applicable amounts in the corresponding columns.
Line 57: Mississippi Prepaid Affordable College Tuition (MPACT)
Enter the applicable deduction associated with the Mississippi Prepaid Affordable College Tuition program.
Use the amount supported by the relevant program records.
Line 58: Mississippi Affordable College Savings (MACS)
Enter the applicable deduction associated with the Mississippi Affordable College Savings program.
Use the relevant contribution information.
Line 59: Self-Employed Health Insurance Deduction
Enter the applicable deduction for health insurance premiums paid by an eligible self-employed taxpayer.
Use the amount supported by the taxpayer’s insurance and business records.
Line 60: Health Savings Account Deduction
Enter the applicable Health Savings Account (HSA) deduction.
Use the eligible amount supported by the taxpayer’s HSA records.
Line 61: Catastrophe Savings Account Deduction
Enter the applicable deduction associated with a Mississippi catastrophe savings account.
Use the amount determined under the relevant Mississippi tax requirements.
Line 62: Self-Employment Tax Deduction
Enter the applicable deduction for the deductible portion of self-employment tax.
Use the amount supported by the taxpayer’s federal tax calculations and applicable Mississippi instructions.
Line 63: First-Time Home Buyer Saving Account Deduction
Enter the applicable deduction associated with a qualifying first-time home buyer savings account.
Use the amount supported by the relevant account records.
Line 64: Agricultural Disaster Program Compensation Deduction
Enter the applicable deduction for qualifying agricultural disaster program compensation.
Use the relevant payment and supporting tax documentation.
Line 65: Mississippi Achieving A Better Life Experience (ABLE) Act Deduction
Enter the applicable deduction associated with the Mississippi Achieving a Better Life Experience (ABLE) Act.
Use the eligible amount supported by the relevant account records.
Line 66: Total Adjustments
Add lines 51 through 65.
The calculation is:
\[ \text{Line 66}=\sum_{51}^{65}\text{Adjustment Lines} \]
Calculate the total separately for:
- Total income from all sources.
- Mississippi income only.
Enter the corresponding totals in the appropriate columns.
Adjusted Gross Income
Line 67: Adjusted Gross Income
Subtract line 66 from line 50.
The calculation is:
\[ \text{Line 67}=\text{Line 50}-\text{Line 66} \]
Calculate adjusted gross income separately for total income from all sources and Mississippi income only.
The form instructs taxpayers to transfer:
- Total adjusted gross income from all sources to page 1, line 13b.
- Mississippi adjusted gross income to page 1, line 13a.
This information is used in the income proration calculation.
Line 68: Split Mississippi AGI Between Taxpayer And Spouse
Use line 68 when Mississippi adjusted gross income must be separated between the taxpayer and spouse.
The form provides two fields:
- T: Taxpayer.
- S: Spouse.
Enter the appropriate portion of Mississippi adjusted gross income for each individual.
Use the amounts to complete the taxpayer and spouse columns on page 1, line 16, as applicable.
Amended Return: Explanation Of Changes To Original Return
This section is completed when filing an amended Mississippi income tax return.
Explanation Of Changes To Original Return
Provide a clear explanation of the changes made to the original return.
Identify the affected income, deductions, exemptions, credits, payments, or other tax information.
Explain why the original amounts are being corrected and identify the revised information.
If the available space is insufficient, attach an additional statement.
Ensure that the explanation corresponds to the amended amounts reported throughout Form 80-205.
Page 3: Direct Deposit Information And Signature
Page 3 contains the taxpayer’s direct deposit instructions, declaration, and signature fields.
Complete this page when requesting a refund by direct deposit or when submitting the return.
Direct Deposit Information
Line 1: Overpayment Refund
Enter the overpayment refund amount from page 1, line 35.
This is the amount requested as a refund after accounting for any overpayment applied to the following year’s estimated tax account.
Direct Deposit Account 1
Line a: Routing Number 1
Enter the routing number for the first bank account receiving the refund.
Verify the routing number with the financial institution.
Account Number 1
Enter the account number associated with the first bank account.
Check the number carefully before submitting the return.
Checking
Select this checkbox if the first account is a checking account.
Savings
Select this checkbox if the first account is a savings account.
Select the correct account type.
Direct Deposit 1 Amount
Enter the portion of the refund to be deposited into the first account.
Ensure that the amount corresponds to the refund allocation.
Direct Deposit Account 2
Line b: Routing Number 2
Enter the routing number for the second bank account if the refund is being divided between two accounts.
Account Number 2
Enter the second bank account number.
Checking
Select this checkbox if the second account is a checking account.
Savings
Select this checkbox if the second account is a savings account.
Direct Deposit 2 Amount
Enter the amount of the refund to be deposited into the second account.
The amounts assigned to the two accounts should reconcile with the refund amount reported on page 1, line 35.
Signature
The signature section contains the taxpayer’s declaration and the information needed to identify the taxpayer and any paid preparer.
Tax Return Discussion Authorization
This Return May Be Discussed With The Preparer: Yes Or No
Select Yes if the taxpayer authorizes the Mississippi Department of Revenue to discuss the return with the paid preparer.
Select No if the taxpayer does not authorize such discussion.
Choose the appropriate option.
Taxpayer Declaration
The declaration confirms that the taxpayer has examined the return and accompanying schedules and believes the information to be true, correct, and complete to the best of their knowledge and belief.
The declaration is made under penalties of perjury.
Taxpayer Information
Taxpayer Signature
The taxpayer must sign the return in the designated field.
The signature confirms the taxpayer’s declaration regarding the accuracy and completeness of the information provided.
Date
Enter the date the taxpayer signs the return.
Taxpayer Phone Number
Enter the taxpayer’s contact telephone number.
Provide a number where the taxpayer can be reached if necessary.
Spouse Information
Spouse Signature
If a spouse’s signature is required for the filing circumstances, the spouse must sign the designated field.
Date
Enter the date the spouse signs the return.
Paid Preparer Phone Number
If the return was prepared by a paid preparer, enter the preparer’s telephone number.
Paid Preparer Information
Paid Preparer PTIN
Enter the paid preparer’s Preparer Tax Identification Number (PTIN).
Paid Preparer Email Address
Enter the paid preparer’s email address.
Paid Preparer Signature
The paid preparer must sign the return in the designated field when applicable.
Date
Enter the date the paid preparer signs the return.
Paid Preparer Address
Enter the preparer’s complete business mailing address.
City
Enter the city associated with the preparer’s address.
State
Enter the applicable state abbreviation.
ZIP Code
Enter the ZIP code associated with the preparer’s address.
Mailing Instructions
Page 3 provides separate mailing addresses depending on whether the taxpayer is requesting a refund or submitting another type of return.
Mail Refund Returns To:
Department of Revenue
P.O. Box 23058
Jackson, MS 39225-3058
Use this address for returns requesting a refund.
Mail All Other Returns To:
Department of Revenue
P.O. Box 23050
Jackson, MS 39225-3050
Use this address for returns that do not fall into the refund-return category.
Duplex And Photocopies Not Acceptable
The form specifically states that duplex forms and photocopies are not acceptable.
Follow this requirement when preparing a paper return for submission.
Final Review Before Filing
Before submitting Mississippi Form 80-205, review all three pages and verify that the taxpayer’s personal information, filing status, income allocation, deductions, exemptions, payments, refund calculations, and signature details are complete.
Use the following checklist to conduct a final review.
Page 1: Taxpayer Information And Exemptions
- Select Non-Resident or Part-Year as applicable.
- Enter the applicable tax year.
- Complete the beginning and ending dates for part-year filing.
- Mark Amended if correcting an original return.
- Verify the taxpayer’s full legal name.
- Enter the taxpayer’s SSN.
- Complete spouse information where applicable.
- Verify the mailing address.
- Enter the city, state, ZIP code, and county code.
- Select the correct filing status.
- Enter all dependent names and SSNs.
- Use the correct dependent relationship codes.
- Verify the total number of dependents on line 7.
- Check applicable age and blindness exemptions on line 8.
- Calculate line 9.
- Calculate the $1,500 exemption on line 10.
- Enter the filing status exemption on line 11.
- Calculate total exemptions on line 12.
Page 1: Proration
- Complete page 2 before calculating proration.
- Verify Mississippi adjusted gross income on line 13a.
- Enter adjusted gross income from all sources on line 13b.
- Calculate the Mississippi income percentage on line 13c.
- Enter standard or itemized deductions on line 14a.
- Calculate Mississippi deductions on line 14b.
- Enter exemptions on line 15a.
- Apply the separate-return adjustment where applicable.
- Calculate Mississippi exemptions on line 15b.
Page 1: Mississippi Income Tax
- Enter Mississippi adjusted gross income on line 16.
- Verify deductions on line 17.
- Confirm exemptions on line 18.
- Calculate taxable income on line 19.
- Determine income tax due on line 20.
- Enter other credits on line 21.
- Calculate net income tax on line 22.
- Check consumer use tax on line 23.
- Verify catastrophe savings tax on line 24.
- Calculate total Mississippi income tax on line 25.
- Enter Mississippi withholding on line 26.
- Include estimated and extension payments on line 27.
- Verify pass-through entity tax credit on line 28.
- Complete line 29 for amended returns where applicable.
- Calculate total payments on line 30.
- Determine overpayment on line 31.
- Include applicable interest and penalties on line 32.
- Calculate adjusted overpayment on line 33.
- Enter any estimated tax carryforward on line 34.
- Calculate the refund on line 35.
- Determine any balance due on line 36.
- Include applicable interest and penalties on line 37.
- Calculate total amount owed on line 38.
- Complete the installment agreement checkbox if applicable.
Page 2: Income
- Report wages and salaries on line 39.
- Enter business income or loss on line 40.
- Report capital gains or losses on line 41.
- Include rental, royalty, partnership, S corporation, and trust income on line 42.
- Enter farm income or loss on line 43.
- Report interest income on line 44.
- Enter dividend income on line 45.
- Report alimony received on line 46.
- Enter taxable pensions and annuities on line 47.
- Report unemployment compensation on line 48.
- Enter other income or loss on line 49.
- Calculate total income on line 50.
- Verify the total income from all sources and Mississippi-only income columns separately.
Page 2: Adjustments And Adjusted Gross Income
- Enter IRA payments on line 51.
- Report eligible SEP, SIMPLE, and qualified retirement plan payments on line 52.
- Enter the early withdrawal interest penalty on line 53.
- Complete alimony paid information on line 54.
- Report eligible moving expenses on line 55.
- Apply the National Guard or Reserve pay limitation on line 56.
- Enter MPACT deductions on line 57.
- Enter MACS deductions on line 58.
- Report self-employed health insurance deductions on line 59.
- Enter health savings account deductions on line 60.
- Report catastrophe savings account deductions on line 61.
- Enter self-employment tax deductions on line 62.
- Report first-time home buyer savings account deductions on line 63.
- Enter agricultural disaster program compensation deductions on line 64.
- Report Mississippi ABLE Act deductions on line 65.
- Calculate total adjustments on line 66.
- Calculate adjusted gross income on line 67.
- Transfer the appropriate amounts to page 1.
- Complete line 68 when Mississippi AGI must be split between taxpayer and spouse.
- Explain changes in the amended return section when applicable.
Page 3: Direct Deposit And Signatures
- Enter the refund amount from page 1, line 35.
- Verify the first bank routing number.
- Enter the first bank account number.
- Select Checking or Savings.
- Enter the first direct deposit amount.
- Complete the second account information if applicable.
- Verify that the two deposit amounts reconcile with the refund.
- Select Yes or No for preparer discussion authorization.
- Obtain the taxpayer’s signature.
- Enter the taxpayer’s signing date.
- Enter the taxpayer’s telephone number.
- Obtain the spouse’s signature where applicable.
- Complete paid preparer information where applicable.
- Verify the preparer’s PTIN and contact details.
- Confirm that the correct mailing address is used.
- Ensure the paper return is not a duplex form or photocopy.
Final Filing Checks
- Confirm that all three pages are complete.
- Verify that total income and Mississippi-only income are reported separately.
- Reconcile income amounts with supporting tax documents.
- Check the Mississippi income proration calculation.
- Verify deductions and exemptions.
- Review all tax credits and payment amounts.
- Confirm that overpayment or balance due calculations are correct.
- Attach applicable supporting forms and schedules.
- Include an explanation and supporting statement for amended returns.
- Sign and date the return.
- Retain a copy of the completed return and supporting documentation.
Important Filing Reminder
Mississippi Form 80-205 is specifically designed for nonresident and part-year resident individuals filing a Mississippi income tax return for the 2025 tax year.
The most important part of completing this return is accurately distinguishing income from all sources from income attributable to Mississippi. This distinction affects the proration of deductions and exemptions and ultimately determines Mississippi taxable income.
Taxpayers should pay particular attention to page 2, where income and adjustments are reported, and page 1, where the Mississippi income percentage, taxable income, tax liability, payments, and refund or balance due are calculated.
Page 3 must also be completed when applicable, particularly when requesting direct deposit or submitting a signed paper return.
Accurate reporting of income, Mississippi-source earnings, deductions, exemptions, payments, and tax credits is essential for correctly completing and filing the 2025 Mississippi Non-Resident / Part-Year Resident Individual Income Tax Return.