Section 35-3-11-18-104.01 - The amount of exemption to which an individual is entitled is as follows:1. Single individuals-for Calendar year 1981 and thereafter$6,0002. Married individuals-for Calendar year 1981 and thereafter$9,500 In instances where husband and wife are both employed, the joint personal exemption plus any allowable additional exemptions (dependents, blindness or age) may be divided between the spouses, in multiples of $500, in any manner they may choose so long as the total amount of exemptions claimed by both spouses does not exceed the amount of exemption authorized by law. Effective, however, January 1, 1979, Section 27-7-21 provides that married individuals electing to file separate returns (two returns) must, on filing of such returns, divide the exemptions equally between the two spouses. If married individuals contemplate filing two separate returns, they should equally divide the exemptions in completing the Employee Withholding Exemption Certificate as filed with their respective employers. Married individuals who contemplate filing a joint or combined return (one return) may continue to divide the exemption between them in any manner they choose.
3. Head-of-family-for Calendar year 1981 and thereafter$9,500 See Section 27-7-21 for definition of head-of-family.4. Dependents-for Calendar year 1979 and thereafter-$1,500 An additional exemption may be claimed for each dependent of the taxpayer if such dependent qualifies as a dependent for federal income tax purposes, except for the one dependent that qualifies a taxpayer for the head of family status. Dependents do not include taxpayer and spouse. Married individuals may divide the number of their dependents between them in any manner they choose. See, however, the warning under paragraph (2) relating to married individuals filing separate returns (two returns).5. Age 65 and over-for Calendar year 1979 and thereafter-$1,500 An additional exemption may be claimed by either taxpayer or spouse or both if either or both have reached the age of 65 before the close of the taxable year. No additional exemption is authorized for dependents by reason of age.6. Blind-for Calendar year 1979 and thereafter-$1,500 An additional exemption may be claimed by either taxpayer or spouse or both if either or both are blind. No additional exemption is authorized for dependents by reason of blindness.35 Miss. Code. R. 3-11-18-104.01