35 Miss. Code R. § 3-01-12-103

Current through May 31, 2024

Section 35-3-01-12-103

Copies of withholding statements are not sufficient documentation, as they indicate the amount withheld by the other state not the actual tax liability to the other state. The required documentation, as outlined below, must be attached to the Mississippi Individual Income Tax Return to claim the credit or the credit may be disallowed.

1. The Tax Credit For Income Tax Paid To One Or More Other States form; and

2. A copy of the actual income tax return(s) filed with the other state(s); or

3. Documentation of the amount of tax paid to another state on the taxpayer's behalf by another entity, such as a federal schedule K-1. This will only be accepted in instances where the other state's return is not required to be filed by the taxpayer.

35 Miss. Code. R. § 3-01-12-103

Amended 1/7/2019