35 Miss. Code R. § 3-07-04-102
A nonresident member of the Armed Forces stationed in Mississippi who realizes income from nonmilitary sources within the state or whose resident or nonresident spouse realizes income within the state is subject to the requirements of filing a Mississippi nonresident individual income tax return, Form 62-200. A Mississippi nonresident income tax return is also required in the case of a resident member of the Armed Forces whose spouse is a nonresident of Mississippi. In the above cases concerning nonresidents, only the nonmilitary income earned in Mississippi and the total income earned by a Mississippi resident would be reported as Mississippi income; however, the total income of both taxpayers must be reflected on the nonresident form in order to properly prorate the allowable exemptions and deductions.
35 Miss. Code. R. § 3-07-04-102