Mississippi Resident Individual Income Tax Return

Mississippi Form 80-105, officially titled Resident Individual Income Tax Return, is the state income tax return used by Mississippi residents to report their taxable income, calculate their state income tax liability, report eligible deductions and exemptions, and reconcile tax payments for the applicable tax year. The 2025 version is designed for individuals who are required to report their Mississippi income tax information and provides separate income reporting columns for taxpayers and spouses.

The form collects personal identification details, filing status, dependent information, income, adjustments, deductions, tax credits, estimated tax payments, withholding amounts, and other applicable tax information. It also provides sections for calculating an overpayment or balance due, requesting a refund through direct deposit, and supplying taxpayer and paid preparer signatures.

Mississippi Form 80-105 accommodates several filing statuses, including married filing jointly, married filing separately, head of family, and single taxpayers. Each filing status has a corresponding exemption amount that is used when calculating taxable income. The return also provides additional exemptions for qualifying dependents, individuals aged 65 or older, and taxpayers or spouses who meet the applicable blindness classification.

The return is divided into three pages. Page 1 contains taxpayer identification, filing status, exemptions, the main Mississippi income tax calculation, payments, and the refund or balance due calculation. Page 2 provides a detailed breakdown of income and adjustments used to determine Mississippi adjusted gross income. Page 3 contains direct deposit information, taxpayer and spouse signatures, paid preparer information, and mailing instructions.

The form also accommodates amended returns, allowing taxpayers to explain changes made to a previously filed return. Certain deductions and credits require additional Mississippi or federal forms, including Forms 80-107, 80-108, 80-160, 80-320, 80-401, and 80-491.

Completing Form 80-105 accurately is important because the information reported throughout the three pages determines the taxpayer’s Mississippi adjusted gross income, taxable income, tax liability, payments, and final refund or balance due. Errors in dependent information, income reporting, deductions, exemptions, or payment calculations can affect the final tax result.

How To File Mississippi Form 80-105

Mississippi Form 80-105 is submitted to the Mississippi Department of Revenue. The form provides separate mailing addresses for refund returns and all other returns.

Taxpayers should complete the applicable income and adjustment schedules, calculate their Mississippi taxable income, report payments and credits, and determine whether they are entitled to a refund or owe additional tax.

Information To Prepare Before Completing The Return

Gather the following information before starting:

• Taxpayer’s full legal name.
• Spouse’s full legal name, if applicable.
• Taxpayer’s Social Security Number (SSN).
• Spouse’s Social Security Number, if applicable.
• Complete mailing address.
• Mississippi county code.
• Filing status.
• Names and Social Security Numbers of dependents.
• Dependent relationship classifications.
• Age and blindness information, where applicable.
• Wage and withholding statements.
• Business income and loss records.
• Capital gain and loss information.
• Rental, royalty, partnership, S corporation, and trust income.
• Farm income and loss records.
• Interest and dividend income information.
• Pension and annuity statements.
• Unemployment compensation information.
• Other income records.
• Retirement account contribution information.
• Eligible adjustment and deduction records.
• Mississippi estimated tax payment records.
• Extension payment information.
• Tax payments reported by an electing pass-through entity.
• Tax credit documentation.
• Direct deposit banking information, if requesting an electronic refund.
• Paid preparer information, if applicable.

Additional Forms And Supporting Documents

The return references several additional forms that may be required depending on the taxpayer’s circumstances.

The taxpayer should attach the supporting documents specifically required for the items claimed on the return.

Important Filing Considerations

Calendar-Year Filing

The form is for the 2025 tax year. Use the applicable 2025 income and payment information when preparing the return.

Amended Returns

Select the Amended checkbox when correcting a previously filed Mississippi individual income tax return. Complete the explanation section on page 2 to describe the changes made to the original return.

Married Filing Separately

Taxpayers filing separately must follow the separate reporting columns and exemption instructions. The form specifically requires the filing status exemption to be divided equally when married individuals file separate returns.

Direct Deposit

Taxpayers requesting an electronic refund must complete the direct deposit section on page 3, including the applicable routing number, account number, account type, and deposit allocation.

Mailing Requirements

The form provides different mailing addresses depending on whether the return includes a refund or falls into another filing category. It also states that duplex printing and photocopies are not acceptable.

How To Complete Mississippi Form 80-105

Form 80-105 contains 66 numbered lines distributed across three pages, together with identification fields, checkboxes, supporting schedules, and signature sections.

Complete page 1 identification and dependent information first. Then use page 2 to calculate income and adjustments. Transfer the resulting Mississippi adjusted gross income to page 1 before completing the tax calculation.

Page 1: Taxpayer Information And Filing Status

Taxpayer Identification Information

Taxpayer First Name

Enter the taxpayer’s legal first name as shown on official tax identification records.

Initial

Enter the taxpayer’s middle initial, if applicable.

Last Name

Enter the taxpayer’s legal last name.

SSN

Enter the taxpayer’s Social Security Number. Verify that the number matches the taxpayer’s official identification and tax records.

Spouse First Name

If filing a joint return or providing spouse information, enter the spouse’s first name.

Spouse Initial

Enter the spouse’s middle initial, if applicable.

Spouse Last Name

Enter the spouse’s legal last name.

Spouse SSN

Enter the spouse’s Social Security Number when applicable.

Mailing Address (Number And Street, Including Rural Route)

Enter the complete mailing address where the taxpayer receives tax correspondence. Include the house or building number, street name, apartment number, or rural route information.

City

Enter the city associated with the mailing address.

State

Enter the applicable state abbreviation.

ZIP Code

Provide the ZIP code for the mailing address.

County Code

Enter the Mississippi county code applicable to the taxpayer’s residence.

Filing Status

The form provides five filing status options. Mark the appropriate checkbox based on the taxpayer’s circumstances.

Option 1: Married – Combined Or Joint Return ($12,000)

Select this option when married taxpayers file a combined or joint Mississippi income tax return.

The filing status exemption shown on the form is $12,000.

Option 2: Married – Spouse Died In Tax Year ($12,000)

Select this option when the taxpayer’s spouse died during the applicable tax year and the taxpayer qualifies for this filing classification.

The exemption amount shown is $12,000.

Option 3: Married – Filing Separate Returns ($12,000)

Select this option when married taxpayers file separate Mississippi income tax returns.

The form shows a $12,000 filing status exemption. However, line 15 specifically instructs married taxpayers filing separately to use one-half of the applicable exemption amount.

Option 4: Head Of Family ($8,000)

Select this option when the taxpayer qualifies for head-of-family filing status under the applicable Mississippi requirements.

The exemption amount shown is $8,000.

Option 5: Single ($6,000)

Select this option when the taxpayer qualifies as a single filer.

The exemption amount shown is $6,000.

Exemptions

The exemptions section identifies the taxpayer’s dependents and any applicable age or blindness exemptions.

It also calculates the total exemption amount used in determining Mississippi taxable income.

Part 1: Dependents

Line 6: Dependents

List the qualifying dependents in the table provided.

The form contains three columns:

• Column A: Dependent’s name.
• Column B: Relationship classification.
• Column C: Dependent’s Social Security Number.

Column A: Name

Enter the full name of each dependent claimed on the return.

Column B: Relationship Classification

Enter the appropriate relationship code:

• C: Child.
• P: Parent.
• R: Relative.

Use the code that correctly identifies the dependent’s relationship to the taxpayer.

Column C: Dependent SSN

Enter the dependent’s Social Security Number.

Verify each number carefully to avoid identification errors.

If additional dependent information is required, the form also references Form 80-491.

Line 7: Total Number Of Dependents

Enter the total number of dependents reported on line 6 and Form 80-491.

Include all applicable dependents reported through both sources. This total is used in the exemption calculation.

Part 2: Additional Age And Blindness Exemptions

Line 8: Additional Exemption Checkboxes

This section contains four separate checkboxes for age and blindness classifications.

Select each applicable box.

• Taxpayer Age 65 Or Over: Check if the taxpayer meets the age requirement.
• Spouse Age 65 Or Over: Check if the spouse meets the age requirement.
• Taxpayer Blind: Check if the taxpayer meets the applicable blindness classification.
• Spouse Blind: Check if the spouse meets the applicable blindness classification.

Each selected checkbox contributes to the total calculated on line 9.

Line 9: Total Dependents And Additional Exemptions

Add the number 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 total.

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 calculated exemption amount.

Line 11: Filing Status Exemption

Enter the exemption amount associated with the filing status selected earlier.

The amounts printed on the form are:

For married taxpayers filing separately, enter one-half of the applicable filing status exemption amount as instructed by line 15.

Line 12: Total Exemptions

Add line 10 and line 11.

The calculation is:

\[ \text{Line 12}=\text{Line 10}+\text{Line 11} \]

Enter the total exemption amount.

This amount is transferred to line 15 in the Mississippi income tax calculation section. Married taxpayers filing separately must use one-half of the amount as specified on line 15.

Mississippi Income Tax

This section calculates the taxpayer’s and spouse’s Mississippi taxable income and determines the total Mississippi income tax liability.

The form provides two reporting columns:

• Column A: Taxpayer.
• Column B: Spouse.

For married taxpayers filing jointly, report the applicable amounts in the corresponding columns. For separate returns, follow the separate filing instructions.

Taxable Income Calculation

Line 13: Mississippi Adjusted Gross Income

Enter the Mississippi adjusted gross income calculated on page 2, line 66.

Report the taxpayer’s amount in column A and the spouse’s amount in column B, where applicable.

Line 14: Standard Or Itemized Deductions

Enter the applicable standard or itemized deduction amount.

If claiming itemized deductions, attach Form 80-108 as instructed.

Report the taxpayer’s deduction in column A and the spouse’s deduction in column B.

Line 15: Exemptions

Transfer the total exemption amount calculated on line 12.

If married taxpayers are filing separate returns, enter one-half of the exemption amount in the applicable column.

Line 16: Mississippi Taxable Income

Subtract line 14 and line 15 from line 13.

The calculation is:

\[ \text{Line 16}=\text{Line 13}-\text{Line 14}-\text{Line 15} \]

Calculate the amount separately for the taxpayer and spouse using columns A and B.

This amount represents the Mississippi taxable income used for the tax calculation.

Line 17: Income Tax Due

Enter the Mississippi income tax calculated using the Schedule of Tax Computation referenced in the form instructions.

Use the applicable taxable income amount and tax computation method for the 2025 tax year.

Line 18: Credit For Tax Paid To Another State

Enter the allowable credit for income taxes paid to another state.

Transfer the amount from Form 80-160, line 12.

Attach the other state’s income tax return as instructed.

Line 19: Other Credits

Enter the other applicable Mississippi income tax credits.

Transfer the amount from Form 80-401, line 1.

Line 20: Net Income Tax Due

Subtract line 18 and line 19 from line 17.

The calculation is:

\[ \text{Line 20}=\text{Line 17}-\text{Line 18}-\text{Line 19} \]

This represents the income tax remaining after the applicable credits.

Line 21: Consumer Use Tax

Enter any consumer use tax applicable to the taxpayer.

Follow the Mississippi instructions for determining whether consumer use tax must be reported.

Line 22: Catastrophe Savings Tax

Enter any applicable catastrophe savings tax.

Use the applicable Mississippi instructions to determine the amount required.

Line 23: Total Mississippi Income Tax Due

Add lines 20, 21, and 22.

The calculation is:

\[ \text{Line 23}=\text{Line 20}+\text{Line 21}+\text{Line 22} \]

This is the total Mississippi income tax liability before accounting for payments.

Payments

The payments section records amounts already paid or credited toward the taxpayer’s Mississippi income tax liability.

These payments are subtracted from the total tax liability to determine whether the taxpayer has an overpayment or an outstanding balance.

Line 24: Mississippi Income Tax Withheld

Enter the total Mississippi income tax withheld during the tax year.

Complete Form 80-107 as instructed to report the applicable withholding information.

Use the amounts supported by the taxpayer’s wage and income statements.

Line 25: Estimated Tax Payments, Extension Payments And/Or Amount Paid On Original Return

Enter the applicable estimated Mississippi income tax payments made during the tax year.

Include qualifying extension payments and amounts paid with the original return when completing an amended return, as applicable.

Maintain payment records to support the reported amount.

Line 26: Credit For Tax Paid On An Electing Pass-Through Entity Tax Return

Enter the allowable credit for tax paid on an electing pass-through entity tax return.

Transfer the amount from Form 80-161, line 3D.

Line 27: Refund Received And/Or Amount Carried Forward From Original Return

Complete this line only when filing an amended return.

Enter the amount of any refund already received from the original return and/or any amount carried forward from the original return.

This adjustment prevents amounts already refunded or credited from being counted again.

Line 28: Total Payments

Calculate the total payments by adding lines 24, 25, and 26, then subtracting line 27.

The calculation is:

\[ \text{Line 28}=\text{Line 24}+\text{Line 25}+\text{Line 26}-\text{Line 27} \]

Enter the resulting total.

Refund Or Balance Due

This section determines whether the taxpayer has paid more than the total tax liability or still owes additional tax.

The calculation is divided into an overpayment section and a balance due section.

Overpayment Calculation

Line 29: Overpayment

If line 28 is greater than line 23, subtract line 23 from line 28.

The calculation is:

\[ \text{Line 29}=\text{Line 28}-\text{Line 23} \]

The result represents the taxpayer’s overpayment.

If the calculation is zero, skip to line 35 as directed by the form.

Line 30: Interest And Penalty

Enter the applicable interest and penalty amount calculated on Form 80-320, line 11 and/or line 12.

Use the supporting form to determine the amount applicable to the return.

Line 31: Adjusted Overpayment

Subtract line 30 from line 29.

The calculation is:

\[ \text{Line 31}=\text{Line 29}-\text{Line 30} \]

This amount represents the remaining overpayment after accounting for applicable interest and penalties.

Line 32: Overpayment To Be Applied To Next Year Estimated Tax Account

Enter the portion of the adjusted overpayment that will be applied toward the taxpayer’s next-year estimated income tax account.

The form also includes a separate checkbox for farmers or fishermen. Select it when the applicable classification applies and follow the related instructions.

Line 33: Voluntary Contribution

Enter any voluntary contribution amount reported on Form 80-108, Part III.

Transfer the applicable contribution amount to this line.

Line 34: Overpayment Refund

Subtract lines 32 and 33 from line 31.

The calculation is:

\[ \text{Line 34}=\text{Line 31}-\text{Line 32}-\text{Line 33} \]

The result represents the overpayment refund.

The form includes a separate Direct Deposit Request checkbox. Select it if requesting an electronic refund and complete the banking information on page 3.

Balance Due Calculation

Line 35: Balance Due

If line 23 is greater than line 28, subtract line 28 from line 23.

The calculation is:

\[ \text{Line 35}=\text{Line 23}-\text{Line 28} \]

This represents the remaining Mississippi income tax liability after accounting for payments.

Line 36: Interest And Penalty

Enter the applicable interest and penalty amount calculated on Form 80-320, line 19.

Use the supporting calculation to determine the amount due.

Line 37: Total Due

Add line 35 and line 36.

The calculation is:

\[ \text{Line 37}=\text{Line 35}+\text{Line 36} \]

Enter the final amount owed.

The form also includes an Installment Agreement Request checkbox. Select it if requesting an installment arrangement and attach Form 71-661, subject to the applicable eligibility requirements.

Page 2: Income And Adjustments

Page 2 contains the detailed income and adjustment calculations used to determine Mississippi adjusted gross income.

It provides separate columns for the taxpayer and spouse.

• Column A: Taxpayer.
• Column B: Spouse.

Enter income and adjustments in the appropriate column. Use the applicable supporting forms and records when calculating each amount.

Income

The income section contains lines 38 through 49 and identifies the different categories of income that must be reported.

Line 38: Wages, Salaries, Tips, Etc.

Enter the taxpayer’s and spouse’s applicable wage, salary, and tip income.

Complete Form 80-107 as instructed.

Use the income and withholding information reported by employers.

Line 39: Business Income (Loss)

Enter the taxpayer’s or spouse’s business income or loss.

Attach the applicable federal Schedule C or Schedule C-EZ.

Report the amount attributable to the appropriate individual in column A or B.

Line 40: Capital Gain (Loss)

Enter the applicable capital gain or loss amount.

Attach federal Schedule D when applicable.

Use the relevant capital transaction information to calculate the amount reported.

Line 41: Rent, Royalties, Partnerships, S Corporations, Trusts, Etc.

Enter income or loss from rental activities, royalties, partnerships, S corporations, and trusts.

Transfer the applicable amount from Form 80-108, Part IV.

Report the taxpayer’s and spouse’s amounts separately where applicable.

Line 42: Farm Income (Loss)

Enter the taxpayer’s or spouse’s farm income or loss.

Attach federal Schedule F as instructed.

Use the applicable farm income and expense calculations.

Line 43: Interest Income

Enter taxable interest income.

Transfer the applicable amount from Form 80-108, Part II, line 3.

Report the amount in the correct taxpayer or spouse column.

Line 44: Dividend Income

Enter dividend income received during the applicable tax year.

Transfer the amount from Form 80-108, Part II, line 6.

Line 45: Alimony Received

Enter applicable alimony received by the taxpayer or spouse.

Use the relevant income records and report the amount in the appropriate column.

Line 46: Taxable Pensions And Annuities

Enter the taxable portion of pension and annuity income.

Complete Form 80-107 as instructed.

Use the applicable pension and annuity statements to determine the taxable amount.

Line 47: Unemployment Compensation

Enter unemployment compensation received during the tax year.

Complete Form 80-107 as instructed.

Report the amount in the taxpayer’s or spouse’s column, as applicable.

Line 48: Other Income (Loss)

Enter other income or loss not already reported on the preceding income lines.

Transfer the applicable amount from Form 80-108, Part V, line 10.

Line 49: Total Income

Add lines 38 through 48.

The calculation is:

\[ \text{Line 49}=\sum_{38}^{48}\text{Income Lines} \]

Calculate the total separately for column A and column B.

This amount represents the total income before applying the adjustments reported in the following section.

Adjustments

The adjustments section identifies deductions that may reduce the income reported on line 49 when determining Mississippi adjusted gross income.

The form provides separate taxpayer and spouse columns for lines 50 through 65.

Line 50: Payments To IRA

Enter applicable payments made to Individual Retirement Accounts (IRAs).

Report the qualifying amount in the appropriate taxpayer or spouse column.

Line 51: Payments To Self-Employed SEP, SIMPLE And Qualified Retirement Plans

Enter qualifying contributions to self-employed retirement arrangements, including SEP, SIMPLE, and other qualified retirement plans.

Use the applicable contribution records to determine the amount.

Line 52: Interest Penalty On Early Withdrawal Of Savings

Enter the applicable interest penalty incurred because of an early withdrawal from savings.

Use the relevant financial institution’s documentation to determine the amount.

Line 53: Alimony Paid

Enter qualifying alimony paid by the taxpayer or spouse, where applicable.

The form also requires additional information about the alimony arrangement.

Complete the following identification fields:

• Name: Enter the name of the person who received the alimony.
• SSN: Enter the recipient’s Social Security Number.
• State: Enter the applicable state.
• Date Of Divorce: Enter the date of divorce associated with the alimony arrangement.

Report the applicable alimony adjustment in the appropriate column.

Line 54: Moving Expense

Enter the applicable moving expense amount.

Attach federal Form 3903 as instructed.

Use the supporting calculation to determine the amount entered.

Line 55: National Guard Or Reserve Pay

Enter qualifying National Guard or Reserve pay.

The form specifically instructs taxpayers to enter the lesser of the applicable amount or $15,000.

The calculation is:

\[ \text{Line 55}=\min(\text{Qualifying Pay},\$15,000) \]

Report the resulting amount in the appropriate taxpayer or spouse column.

Line 56: Mississippi Prepaid Affordable College Tuition (MPACT)

Enter the applicable deduction associated with the Mississippi Prepaid Affordable College Tuition program.

Use the relevant contribution and payment records to determine the amount.

Line 57: Mississippi Affordable College Savings (MACS)

Enter the applicable deduction associated with the Mississippi Affordable College Savings program.

Use the relevant account contribution information.

Line 58: Self-Employed Health Insurance Deduction

Enter the applicable self-employed health insurance deduction.

Use the supporting health insurance and self-employment records to calculate the amount.

Line 59: Health Savings Account Deduction

Enter the applicable deduction for qualifying Health Savings Account contributions.

Use the relevant account and contribution information.

Line 60: Catastrophe Savings Account Deduction

Enter the applicable deduction associated with a qualifying Mississippi catastrophe savings account.

Use the relevant account records and applicable calculation instructions.

Line 61: Self-Employment Tax Deduction

Enter the applicable deduction for self-employment tax.

Use the supporting federal self-employment tax calculation to determine the amount.

Line 62: First-Time Home Buyer Savings Account Deduction

Enter the applicable deduction associated with a qualifying first-time home buyer savings account.

Use the relevant account information and contribution records.

Line 63: Agricultural Disaster Program Compensation Deduction

Enter the applicable deduction for qualifying agricultural disaster program compensation.

Use the supporting program and payment records.

Line 64: Mississippi Achieving A Better Life Experience (ABLE) Act Deduction

Enter the applicable deduction associated with the Mississippi ABLE Act.

Use the relevant ABLE account contribution information.

Line 65: Total Adjustments

Add lines 50 through 64.

The calculation is:

\[ \text{Line 65}=\sum_{50}^{64}\text{Adjustment Lines} \]

Calculate the total separately for the taxpayer and spouse.

This amount represents the combined adjustments that reduce the income reported on line 49.

Line 66: Mississippi Adjusted Gross Income

Subtract line 65 from line 49.

The calculation is:

\[ \text{Line 66}=\text{Line 49}-\text{Line 65} \]

Calculate the result separately for the taxpayer and spouse.

Transfer the amount from line 66 to page 1, line 13.

Amended Return: Explanation Of Changes To Original Return

This section is completed when the taxpayer is filing an amended Mississippi income tax return.

It provides space to explain the changes made to the previously filed return.

Explanation Of Changes

Describe the reason for amending the original return.

Identify the affected income, deductions, exemptions, credits, payments, or other tax calculations.

Explain what was originally reported and what has been corrected.

If the available space is insufficient, attach an additional statement containing the explanation.

The explanation should clearly identify the changes so the Mississippi Department of Revenue can understand why the amended return differs from the original filing.

Page 3: Direct Deposit Information

Page 3 contains the direct deposit request section for taxpayers receiving an overpayment refund.

It allows taxpayers to provide one or two bank accounts and allocate the refund between them.

Refund Information

Line 1: Overpayment Refund

Enter the overpayment refund amount calculated on page 1, line 34.

This amount represents the refund remaining after accounting for applicable interest, penalties, amounts carried forward to estimated tax, and voluntary contributions.

Direct Deposit Account 1

Routing Number 1

Enter the routing number associated with the first bank account.

Verify the routing number with the financial institution before submitting the return.

Account Number 1

Enter the account number for the first bank account.

Check the account number carefully to avoid incorrect deposit information.

Checking

Select this checkbox if the first account is a checking account.

Savings

Select this checkbox if the first account is a savings account.

Direct Deposit 1 Amount

Enter the portion of the refund to be deposited into the first bank account.

The amount should agree with the refund allocation selected by the taxpayer.

Direct Deposit Account 2

Routing Number 2

If the taxpayer wants to divide the refund between two accounts, enter the routing number for the second bank account.

Account Number 2

Enter the second account’s 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 portion of the refund to be deposited into the second bank account.

If two accounts are used, ensure that the combined deposit amounts agree with the refund amount reported on line 1.

Signature Section

The signature section on page 3 confirms that the taxpayer has reviewed the return and declares that the information provided is true, correct, and complete to the best of their knowledge and belief.

It also contains authorization for the Mississippi Department of Revenue to discuss the return with the paid preparer.

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 preparer.

Select No if the taxpayer does not provide this authorization.

Taxpayer Signature

Taxpayer Signature

The taxpayer must sign the return in the designated field.

The signature confirms the taxpayer’s declaration concerning the accuracy and completeness of the return.

Date

Enter the date the taxpayer signs the return.

Taxpayer Phone Number

Provide the taxpayer’s telephone number for tax-related communication.

Paid Preparer PTIN

Enter the paid preparer’s Preparer Tax Identification Number (PTIN), where applicable.

Spouse Signature

Spouse Signature

If a spouse’s signature is required for the filing, the spouse must sign the return.

Date

Enter the spouse’s signature date.

Paid Preparer Phone Number

Enter the telephone number of the paid preparer.

Paid Preparer Email Address

Provide the paid preparer’s email address.

Paid Preparer Information

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 complete business mailing address of the paid preparer.

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 business address.

Where To Mail Mississippi Form 80-105

The third page of the 2025 form provides two separate mailing destinations depending on the type of return being submitted.

Refund Returns

Mail refund returns to:

Department of Revenue
P.O. Box 23058
Jackson, MS 39225-3058

All Other Returns

Mail all other returns to:

Department of Revenue
P.O. Box 23050
Jackson, MS 39225-3050

Important Printing Requirement

The form specifically states that duplex printing and photocopies are not acceptable.

Follow the applicable printing and submission requirements when preparing the return.

Final Review Before Filing

Before submitting Mississippi Form 80-105, review all three pages and verify that the income calculations, exemptions, deductions, credits, payment information, and signatures are complete.

Use the following checklist for the final review.

Taxpayer Information

• Verify the taxpayer’s first name, middle initial, and last name.
• Check the taxpayer’s Social Security Number.
• Confirm the spouse’s information, if applicable.
• Verify the mailing address.
• Check the city, state, ZIP code, and county code.
• Select the correct filing status.
• Mark the Amended checkbox when applicable.

Exemptions

• List all applicable dependents on line 6.
• Verify each dependent’s relationship code.
• Check dependent Social Security Numbers.
• Confirm the total number of dependents on line 7.
• Select the applicable age and blindness exemptions on line 8.
• Verify the total on line 9.
• Recalculate line 10 using $1,500 per qualifying count.
• Confirm the filing status exemption on line 11.
• Verify total exemptions on line 12.

Mississippi Income Tax

• Confirm line 13 agrees with page 2, line 66.
• Verify standard or itemized deductions on line 14.
• Confirm the applicable exemptions on line 15.
• Recalculate Mississippi taxable income on line 16.
• Verify income tax from the Schedule of Tax Computation on line 17.
• Check the credit for tax paid to another state on line 18.
• Verify other credits on line 19.
• Recalculate net income tax on line 20.
• Check consumer use tax on line 21.
• Verify catastrophe savings tax on line 22.
• Recalculate total Mississippi income tax on line 23.

Payments

• Verify Mississippi income tax withholding on line 24.
• Confirm estimated and extension payments on line 25.
• Check pass-through entity tax credit on line 26.
• Complete line 27 for amended returns, where applicable.
• Recalculate total payments on line 28.

Refund Or Balance Due

• Verify overpayment on line 29.
• Check interest and penalties on line 30.
• Recalculate adjusted overpayment on line 31.
• Verify the estimated tax carryforward on line 32.
• Confirm voluntary contributions on line 33.
• Recalculate the refund on line 34.
• Verify the balance due on line 35, where applicable.
• Check additional interest and penalties on line 36.
• Confirm total amount owed on line 37.
• Select the installment agreement checkbox if applicable and attach Form 71-661.

Income: Page 2

• Verify wages, salaries, and tips on line 38.
• Check business income or loss on line 39.
• Confirm capital gains or losses on line 40.
• Verify rental, royalty, partnership, S corporation, and trust income on line 41.
• Check farm income or loss on line 42.
• Confirm interest income on line 43.
• Verify dividend income on line 44.
• Check alimony received on line 45.
• Verify taxable pensions and annuities on line 46.
• Confirm unemployment compensation on line 47.
• Check other income on line 48.
• Recalculate total income on line 49.

Adjustments: Page 2

• Verify IRA payments on line 50.
• Check SEP, SIMPLE, and qualified retirement plan payments on line 51.
• Confirm early withdrawal interest penalties on line 52.
• Complete alimony paid information on line 53.
• Verify moving expenses on line 54.
• Check the National Guard or Reserve pay limitation on line 55.
• Confirm MPACT deductions on line 56.
• Verify MACS deductions on line 57.
• Check self-employed health insurance deductions on line 58.
• Verify health savings account deductions on line 59.
• Check catastrophe savings account deductions on line 60.
• Verify self-employment tax deductions on line 61.
• Confirm first-time home buyer savings account deductions on line 62.
• Check agricultural disaster program compensation deductions on line 63.
• Verify Mississippi ABLE Act deductions on line 64.
• Recalculate total adjustments on line 65.
• Confirm Mississippi adjusted gross income on line 66.
• Transfer the correct amount to page 1, line 13.

Direct Deposit And Signatures: Page 3

• Confirm the refund amount agrees with page 1, line 34.
• Verify the first routing number and account number.
• Select the correct first account type.
• Check the first direct deposit amount.
• Verify the second account information, if applicable.
• Ensure the total deposit allocation agrees with the refund amount.
• Select Yes or No for preparer discussion authorization.
• Obtain the taxpayer’s signature and date.
• Obtain the spouse’s signature when applicable.
• Complete the taxpayer’s telephone number.
• Verify paid preparer information.
• Check the preparer’s signature and date.

Final Filing Checks

• Attach all applicable supporting forms and schedules.
• Include the other state’s tax return when claiming the credit on line 18.
• Attach Form 80-108 when claiming itemized deductions.
• Attach Form 80-107 where required.
• Include Form 80-160, Form 80-401, and other applicable supporting forms.
• Verify that all three pages are complete.
• Use the correct mailing address for the return type.
• Follow the form’s printing requirements.
• Retain copies of the completed return and supporting tax records.

Important Filing Reminder

Mississippi Form 80-105 is a three-page resident individual income tax return that combines personal information, exemptions, income reporting, adjustments, tax calculations, payments, and refund or balance due information.

The most important calculation is determining Mississippi adjusted gross income on page 2, line 66, and transferring that amount to page 1, line 13. The taxpayer then calculates taxable income, applies the applicable credits, reports payments, and determines the final refund or balance due.

Accurate completion of all 66 lines, supporting schedules, exemption calculations, and payment information is essential for preparing a complete Mississippi Resident Individual Income Tax Return for the 2025 tax year.