Moving expenses are deductible as an adjustment to gross income as allowed for federal income tax purposes. Attach a copy of the federal form to the Mississippi return. Unless otherwise instructed in writing, the Commissioner will follow Federal Rules, Regulations and Revenue Procedures relating to the deduction of un-reimbursed allowable moving expenses as are deemed not to be contrary to the context and/or intent of Mississippi Law.
35 Miss. Code. R. 3-04-01-103