35 Miss. Code R. § 3-02-11-103
Current through May 31, 2024
An individual may elect to take either the standard deduction or itemize their deductions regardless of what the individual elected on their federal income tax return. If a taxpayer's allowable federal itemized deductions are limited due to the amount of the taxpayer's federal adjusted gross income, then the allowable Mississippi itemized deductions will be correspondingly limited.
35 Miss. Code. R. § 3-02-11-103