80-108: Itemized Deductions Schedule (2025)
Mississippi · Mississippi DOR · Used for tax years 2025
Mississippi Form 80-108 reports itemized deductions, interest and dividend income, rental and royalty income, income from partnerships, S corporations, estates and trusts, and other income or losses. It also includes voluntary refund contributions for residents.
Who files this form
Part I of Form 80-108 is used to report Mississippi itemized deductions. The form provides transfer lines for both resident Form 80-105 and nonresident Form 80-205.
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 information to this schedule.
The form also includes sections for interest, dividends, rental income, other listed income or losses, and voluntary refund contributions. The voluntary contribution section is for residents only.
What you'll need
Use the documents that apply to the sections you complete:
- Federal Form 1040: Part I asks for federal adjusted gross income from line 11a.
- Federal Form 1040 Schedule A: Attach it for Part I, itemized deductions. If you used the federal standard deduction, use Schedule A as a worksheet.
- Federal Form 4684: Attach it for a casualty or theft loss.
- Federal Form 1040 Schedule B: Use it for Part II, interest and dividend income.
- Federal Schedule E: Attach it for rental real estate and royalty income or losses.
- Mississippi K-1s: Attach them as applicable for income or losses from partnerships, S corporations, estates, and trusts. Include each 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 warns that duplex and photocopies are not acceptable.
- Leaving out an entity's FEIN: Part IV specifically says you must include the FEIN.
- Missing 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.
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 and transfer the information from the indicated lines to Part I of Form 80-108.
Where do I enter my total Mississippi itemized deductions?
Add lines 2c, 3c, 4, 5, 6, and 7c. Enter the total on Part I, line 8, and on resident Form 80-105, page 1, line 14, or nonresident Form 80-205, page 1, line 14a.
How does the form calculate Mississippi interest and dividends?
For interest, subtract Mississippi nontaxable interest from interest income from all sources. For dividends, subtract Mississippi nontaxable distributions from total dividends from all sources. Part II provides the lines for these calculations and tells you where to transfer the totals on Form 80-105 or Form 80-205.
Can I donate part of my refund through this form?
Yes, if you are a resident. Part III lets you voluntarily contribute all or part of your income tax refund, at least $1, to one or more listed funds. Enter the total check-offs on Form 80-105, page 1, line 33. The form directs you to instruction booklet 80-100 at www.dor.ms.gov for information about the funds.