Start For Free

Fast, Secure, and Always Accurate!

Back to List

Category: Mississippi

Mississippi Itemized Deductions

Standard or Itemized Deductions

You may choose to either itemize individual non-business deductions or claim the standard deduction for your filing status, whichever produces the greater tax benefit.

Note: The TaxSlayer program will automatically apply the better tax benefit deduction to your Mississippi state return based on the entries made in the return.


Itemized Deductions

1. State income taxes, or any other taxes allowed for Federal purposes in lieu of state income tax, including taxes withheld on Mississippi gaming winnings, are not deductible on your itemized deductions schedule.

2. Married individuals having separate income and filing a combined return may divide their itemized deductions in any amount between them. Mississippi Gaming Losses are not deductible on Mississippi itemized deductions.


Standard Deductions and Exemptions

Married - Filing Joint or Combined Return:

The standard deduction ($4,600) and the authorized exemption ($12,000) may be divided between the spouses in any manner they choose when filing a combined return.

Married - Filing Separate (two returns):

Each individual must claim the authorized exemption and the standard deduction. Any unused portion of the standard deduction ($2,300) or the exemption ($6,000) by one spouse on his/her separate return may not be used by the other spouse on his/her separate return.


Married – Spouse Died in 2015

Use this filing status if your spouse died in 2016 and you did not remarry in 2016. Report your spouse's income before death and your income for all of 2016.