Form 80-205: Mississippi Non-Resident/Part-Year Resident Tax Return

Form 80-205 is the Mississippi tax return used by non-residents (NR) and part-year residents (PY) to file their 2023 income taxes with the Mississippi Department of Revenue (MS DOR).

Who Should File?

You must file Form 80-205 if you meet any of the following conditions:

  • You were a resident of another state but earned income from Mississippi sources (wages, interest, rent, etc.) in 2023.
  • You moved into or out of Mississippi during 2023.
  • You are a military service member stationed in Mississippi but maintain a legal residence in another state.

Key Points to Remember About Form 80-205:

A. Income to Report:

  1. NR: Only report income earned or received in Mississippi during 2023.
  2. PY: Report all income earned worldwide during 2023, but you can deduct a portion based on the number of days you were a resident of Mississippi.

B. Deductions and Credits: Similar to full-time residents, you may be eligible for certain deductions and credits on Form 80-205. However, adjustments may be needed to prorate them based on your residency status.

Important Dates and Deadlines:

  • Filing Deadline: April 15th, 2024 (same as federal filing deadline). If you owe taxes, you must submit payment with your return.
  • Extensions: If you need more time to file, you can request an extension by filing Form 80-470 (Mississippi Individual Income Tax Extension Application).