Photocopies will only be accepted in limited circumstances as follows:
1. If a taxpayer must file a duplicate of their return after the original filing, a photocopy is acceptable. A letter clearly stating that it is a duplicate and the reason the original is not available must be attached.2. Photocopies (including photocopies of federal forms) may be used as attachments only if specifically allowed in the instructions that accompany each form. For example, the Department will accept a photocopy of the individual income Federal Schedule A of Itemized Deductions or the Federal Balance Sheet attached to the corporate return as an attachment. 35 Miss. Code. R. § 1-03-109