35 Miss. Code. R. 3-10-01-104
A minor is taxable on his wages, on the income he receives from the property he owns, and on income from funds held in trust for him. If the gross income of a minor is in excess of the exemption provided for under the Income Tax Act of 1952, he must file a return. On his return, the minor is entitled to his own deductions and exemptions, like any other taxpayer. All expenditures by the parent of the child attributable to amounts which are includable in the gross income of the child (and not of the parents) shall be treated as paid or incurred by the child. If a minor's income tax is not paid, an assessment made against the minor will be treated as if it were made directly against the minor's parent or guardian.
35 Miss. Code. R. 3-10-01-104