Section 35-3-11-07-101.02 - Generally, individuals who meet the above requirements are the following:1. Single persons with annual gross income of less than $8,300 (1981 and thereafter).2. Head-of-family with a dependent child with an annual gross income of less than $12,900 (1981 and thereafter).3. Married individuals entitled to file jointly with a combined joint income of less than $12,900 (1981 and thereafter). For 1979 and thereafter, add $1500 for each dependent.4. Married individuals filing separate returns (2 returns) where the gross income of each is less than $6,450 (1981 and thereafter). For 1979 and after, add $750 for each dependent.35 Miss. Code. R. § 3-11-07-101.02