80-160: Credit for Tax Paid Another State (2025)
Mississippi · Mississippi DOR · Used for tax years 2025
Mississippi Form 80-160 calculates the allowable credit for income tax paid to one or more other states. It reports income, deductions, exemptions, and taxes used to determine the credit against Mississippi income tax.
Who files this form
Use Form 80-160 if you are a legal resident of Mississippi claiming a credit for income tax paid to another state on income earned there and also taxed by Mississippi.
To claim the credit, you must file an income tax return with the other state and attach a copy of that return and Form 80-160 to your Mississippi return. The credit is subject to limits.
What you'll need
- Your Mississippi income tax return, including income, deductions, exemptions, and tax due.
- A copy of the income tax return filed with each other state for which you claim a credit. Attach these copies to your Mississippi return.
- Proof of payment of tax to the other state. Attach this proof to your Mississippi return.
- Completed Form 80-160 to attach to your Mississippi return.
A Wage and Tax Statement showing tax withheld is not accepted as proof that you paid the other state's tax liability.
How to file
Attach completed Form 80-160, copies of the other state returns, and proof of payment of tax to your Mississippi income tax return.
Enter the allowable credit from line 12 on Form 80-105, page 1, line 18, or Form 81-110, page 1, line 3.
The supplied form does not give a mailing address or e-file instructions.
Common mistakes
- Using withholding as proof of payment. W-2 withholding amounts are not the same as actual tax paid to another state. Withholding statements are not sufficient to establish the credit.
- Leaving out required attachments. You must attach Form 80-160, copies of the other state returns, and proof of payment of tax to your Mississippi return.
- Ignoring the credit limits. The credit cannot exceed your Mississippi income tax due, the income tax actually paid to the other state, or the amount computed by applying the highest applicable Mississippi rates to the net taxable income reported to the other state.
- Using an unacceptable form format. The form states that duplex copies and photocopies are not acceptable.
- Allocating deductions or exemptions differently. Allocate them between taxpayer and spouse in the same manner as on the state returns.
Questions people ask
Can I claim a credit for tax paid to more than one state?
Yes. The form provides separate columns 3, 4, and 5 for income earned in other states. Enter each state's name above its column.
Is my W-2 enough to prove I paid another state's tax?
No. A Wage and Tax Statement showing withholding is not considered proof of payment of the other state's tax liability. You must attach the other state's return and proof of payment.
Will the credit equal all the income tax I paid to another state?
Not necessarily. The credit is limited by your Mississippi income tax due, the income tax actually paid to the other state, and the tax computed using the highest applicable Mississippi rates on the net taxable income reported to the other state.
How do I determine the final allowable credit?
For each state, line 10 uses the lesser of the computed credit on line 8 or the other state's income tax due on line 9. Add those amounts in column 6. Line 12 is the lesser of that total or your Mississippi income tax due on line 11.
Where do I enter the credit on my Mississippi return?
Enter the amount from Form 80-160, line 12, on Form 80-105, page 1, line 18, or Form 81-110, page 1, line 3.