80-105: Resident Individual Income Tax Return (2025)
Mississippi · Mississippi DOR · Used for tax years 2025
Mississippi Form 80-105 is the 2025 Resident Individual Income Tax Return. It reports income, adjustments, deductions, exemptions, credits and tax payments to calculate a refund or amount owed. It can also be used to amend an original return.
What you'll need
The 2025 return asks for names, Social Security numbers, a mailing address, and dependent information. Depending on the items you report, it also calls for these 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 uses this form for interest, dividends, rental and other listed income, and voluntary contributions.
- Federal Schedule C or C-EZ: Attach for business income or loss.
- Federal Schedule D: Attach for capital gains or losses, if applicable.
- Federal Schedule F: Attach 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 80-161, 80-401, and 80-320: The return uses these for the electing pass-through entity tax credit, other credits, and interest and penalties, respectively.
- Form 71-661: Attach if requesting an installment agreement. The form refers to the instructions for eligibility.
How to file
Sign the return at the bottom of page 3. That page includes taxpayer and spouse signature fields.
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: The form reminds you to sign at the bottom of page 3.
- Using double-sided copies or photocopies: The form says these are not acceptable.
- Leaving out required attachments: Attach Form 80-108 if itemizing deductions and the other state's return if claiming credit for tax paid to that state.
- Using the full line 12 exemption amount when married filing separately: Line 15 says to use half of that amount.
- Completing line 27 on an original return: This line, for refunds received or amounts carried forward from the original return, is for amended returns only.
Questions people ask
Can I request direct deposit?
Yes. Check the Direct Deposit Request box on page 1 and complete the information on page 3. There are fields for two deposits, including routing numbers, account numbers, deposit amounts, and checking or savings selections.
Can I apply an overpayment to next year's estimated tax?
Yes. Line 32 lets you enter the overpayment amount to apply to next year's estimated tax account.
How do I explain changes on an amended return?
The form has an Amended checkbox and a space on page 2 to explain changes to the original return. Attach an additional statement if needed.
Can the Department of Revenue discuss my return with my preparer?
Page 3 lets you select Yes or No next to “This return may be discussed with the preparer.”