You are a Mississippi resident working out of state (employee of interstate carriers, construction worker, salesman, offshore worker, etc.). You must file a Mississippi Resident return and report total gross income, regardless of the source.
You are the survivor or representative of a deceased taxpayer. You must file a return for the taxpayer who died during the tax year or before the return was filed. A return for the deceased taxpayer should be filed on the form which would have been appropriate had he or she lived. Enter the word "deceased" and the date of death after the decedent's name on the return.
Married Filing Joint or Combined*
$12,000
Married Spouse Deceased
$12,000
Married Filing Separate*
$ 6,000 (exactly 1/2 of the $12,000)
Head of Family
$ 8,000 (with at least 1 dependent)
Single
$ 6,000
Dependent, other than self or spouse**
$ 1,500
Taxpayer over 65
$ 1,500
Spouse over 65
$ 1,500
Taxpayer blind
$ 1,500
Spouse blind
$ 1,500
*For Married Filing Joint or Combined returns, the exemption amount may be divided between the spouses in any matter they choose. For Married Filing Separate, any unused portion of the $6,000 exemption amount by one spouse on his/her separate return cannot be used by the other spouse on his/her separate return.
**For each dependent claimed, you must provide the name, social security number and relationship of that dependent to you. A dependent is a relative or other person who qualifies for federal income tax purposes as a dependent of the taxpayer. A dependency exemption is not authorized for yourself or your spouse. If you have filed as Head of Family, you must have at least one qualifying dependent listed.
In the United States—the world’s largest economy—wealth is more than money. It is status, security, freedom, and in many ways, identity. From the rags-to-riches myths of the Gilded Age to the tech billionaires of Silicon Valley, America has always been fascinated by those who amass fortunes beyond imagination.
