80-105: Resident Return (2024)
Mississippi · Mississippi DOR · Used for tax years 2024
Form 80-105 is Mississippi’s 2024 Resident Individual Income Tax Return. It reports income, adjustments, deductions, exemptions, credits and payments to calculate your refund or amount owed. It can also be used to amend a return.
Who files this form
Form 80-105 is Mississippi’s Resident Individual Income Tax Return for tax year 2024. It includes filing-status choices for single, married filing jointly or combined, married filing separately, head of family, and married taxpayers whose spouse died during the tax year.
The form does not state income thresholds or other rules for determining whether you must file.
What you'll need
Have your Social Security number, your spouse’s information if applicable, and each dependent’s name, relationship code, and Social Security number ready.
Depending on the entries you report, the form calls for these supporting forms or attachments:
- Form 80-107: Complete for wages, salaries, tips, taxable pensions and annuities, unemployment compensation, and Mississippi income tax withheld.
- Form 80-108: Attach if you itemize deductions. The return also refers to this form for certain income and voluntary contributions.
- Federal schedules: Attach Schedule C or C-EZ for business income or loss, Schedule D for capital gains or losses if applicable, and Schedule F for farm income or loss.
- Federal Form 3903: Attach for moving expenses.
- Form 80-160 and the other state’s return: Use Form 80-160 for the credit for tax paid to another state, and attach that state’s return.
- Forms 80-401, 80-161, and 80-320: The return refers to these for other credits, the electing pass-through entity tax credit, and interest and penalties, respectively.
- Form 71-661: Attach if requesting an installment agreement.
For direct deposit, have the routing number, account number, and account type for each account you enter.
How to file
Complete the return and applicable supporting forms. Sign the return at the bottom of page 3, which has signature and date spaces for the taxpayer and spouse.
Mail refund returns to:
Department of Revenue
P.O. Box 23058
Jackson, MS 39225-3058
Mail all other returns to:
Department of Revenue
P.O. Box 23050
Jackson, MS 39225-3050
The form states that duplex copies and photocopies are not acceptable.
Common mistakes
- Forgetting to sign: Page 1 reminds you to sign at the bottom of page 3.
- Using duplex copies or photocopies: The form says these are not acceptable.
- Missing required attachments: Attach Form 80-108 if itemizing deductions and the other state’s return if claiming the credit for tax paid to another state.
- Using the full exemption amount when married filing separately: Line 15 directs married taxpayers filing separately to use half the amount from line 12.
- Leaving direct deposit information incomplete: If you check the direct deposit request box on page 1, the form directs you to page 3.
Questions people ask
Can I request direct deposit of my refund?
Yes. Check the direct deposit request box on page 1 and complete the information on page 3. There are spaces for two accounts, including each account’s deposit amount, routing number, account number, and checking or savings designation.
Can I apply an overpayment to next year’s estimated tax?
Yes. Line 32 lets you enter the amount of your overpayment to apply to next year’s estimated tax account.
How do I explain changes on an amended return?
Page 2 has a space labeled “Amended Return - Explanation of Changes to Original Return.” Attach an additional statement if needed.
Where do I report my Mississippi adjusted gross income?
Calculate it on page 2, line 66, by subtracting total adjustments on line 65 from total income on line 49. Enter the result on page 1, line 13.