35 Miss. Code R. § 3-01-12-100
Current through May 31, 2024
Pursuant to Miss. Code Ann. Section 27-7-77, Mississippi residents are required to include their total gross income from all sources on their Mississippi income tax return, regardless of where the income was earned or realized. Mississippi residents who earned income in other states and are required to pay an income tax to another state(s) on income that is also subject to Mississippi income tax are allowed a credit for income tax paid to another state against Mississippi tax due. The credit must be claimed in the same taxable year in which the tax is paid to the other state. Non-residents are not allowed this credit.
35 Miss. Code. R. § 3-01-12-100