35 Miss. Code R. § 3-07-03-101
Current through June 25, 2024
A nonresident individual who is married and whose spouse has income from independent sources must declare the joint income of himself and his spouse from sources within and without Mississippi, and claim as a personal exemption that proportion of the authorized and additional exemptions which the total adjusted gross income from Mississippi sources bears to the total adjusted gross income of both spouses from all sources.
35 Miss. Code. R. § 3-07-03-101