80-108: Itemized Deductions Schedule (2024)
Mississippi · Mississippi DOR · Used for tax years 2024
Mississippi Form 80-108 reports itemized deductions, interest and dividend income, rental and royalty income, income or losses from partnerships, S corporations, trusts and estates, and other income adjustments. It also includes voluntary refund contribution check-offs for reside
Who files this form
Use Part I of Form 80-108 to calculate Mississippi itemized deductions. The form provides transfer lines for both resident and nonresident returns.
If you took the standard deduction on your federal return but want to itemize for Mississippi, use Federal Form 1040 Schedule A as a worksheet and transfer the indicated amounts to this schedule.
The form also includes sections for interest and dividends; rental, royalty, partnership, S corporation, estate and trust income or loss; and other income or loss. Voluntary contribution check-offs are for residents only.
What you'll need
Have the following available for the sections you complete:
- Federal Form 1040: Part I uses adjusted gross income from line 11.
- Federal Form 1040 Schedule A: Attach it for the itemized deductions section. If you used the federal standard deduction, use Schedule A as a worksheet.
- Federal Form 4684: Attach it for casualty or theft losses.
- Federal Form 1040 Schedule B: Part II uses its interest and dividend information.
- Federal Schedule E: Attach it for rental real estate and royalty income or loss.
- Mississippi K-1s: Attach them as applicable for partnership, S corporation, estate and trust income or loss. Include the entity's name and FEIN.
- Form 80-155: Use line 2 for the net operating loss entry in Part V.
The form also asks for your taxpayer name and Social Security number.
Common mistakes
- Using double-sided copies or photocopies: The form states that duplex and photocopies are not acceptable.
- Leaving out required attachments: The form calls for Federal Schedule A, Federal Form 4684 for casualty or theft losses, Federal Schedule E for rental and royalty income, and Mississippi K-1s as applicable.
- Omitting an entity's FEIN: Part IV specifically says the FEIN must be included.
- Using the voluntary contribution section as a nonresident: Part III is marked for residents only.
Questions people ask
Can I itemize for Mississippi if I took the federal standard deduction?
Yes. Use Federal Form 1040 Schedule A as a worksheet, then transfer the information from the indicated lines to Part I of Form 80-108.
Where do I enter my Mississippi itemized deduction total?
Add Part I lines 2c, 3c, 4, 5, 6 and 7c. Enter the total on line 8 and on Resident Form 80-105, page 1, line 14, or Non-Resident Form 80-205, page 1, line 14a.
How does the form calculate the medical and dental expense deduction?
Enter medical and dental expenses on line 2a. Multiply the federal adjusted gross income on line 1 by 7.5% and enter that amount on line 2b. Line 2c is line 2a minus line 2b.
Can I donate part of my refund through this form?
Residents may voluntarily contribute all or part of their income tax refund, at least $1, to one or more funds listed in Part III. Enter the total check-offs there and on Form 80-105, page 1, line 33.