80-205: Non-Resident and Part-Year Resident Return (2024)
Mississippi · Mississippi DOR · Used for tax years 2024
Form 80-205 is Mississippi’s 2024 individual income tax return for nonresidents and part-year residents. It reports Mississippi income and income from all sources, adjustments, deductions, exemptions, credits and payments to calculate tax due or a refund.
Who files this form
Form 80-205 is Mississippi’s 2024 individual income tax return for nonresidents and part-year residents. The form does not state income thresholds or other rules that determine 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 and Social Security number available. The return asks for both total income from all sources and Mississippi-only income.
Depending on what you report, the form calls for these supporting forms and schedules:
- 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. It also supplies amounts for interest, dividends, rent, royalties, partnerships, S corporations, trusts and other income.
- 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 80-401: Supplies the amount for other credits.
- Form 80-161: Supplies the credit for tax paid on an electing Pass-Through Entity Tax Return.
- Form 80-320: Supplies interest and penalty amounts.
- Form 71-661: Attach when requesting an installment agreement. The form refers to instructions for eligibility.
How to file
Complete page 2 before continuing with the proration calculations on page 1. Sign the return at the bottom of page 3.
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
- Skipping page 2 before calculating proration: The form says to complete page 2 before proceeding further.
- Forgetting to sign: The form reminds you to sign at the bottom of page 3.
- Submitting double-sided copies or photocopies: The form says these are not acceptable.
- Leaving out Form 80-108 when itemizing: Line 17 says to attach it if you use itemized deductions.
Questions people ask
Can I request direct deposit of my refund?
Yes. Check the Direct Deposit Request box on page 1 and complete the direct deposit information on page 3. There are spaces for two accounts, including the deposit amounts, routing numbers, account numbers and checking or savings selections.
Can I apply an overpayment to next year’s estimated tax?
Yes. Enter the overpayment amount you want applied to next year’s estimated tax account on line 34. Line 35 calculates the refund as line 33 minus line 34.
How do I explain changes on an amended return?
Page 2 has a section labeled “Amended Return - Explanation of Changes to Original Return.” Attach an additional statement if needed. Line 29 is for a refund received or an amount carried forward from the original return and is for amended returns only.
How are deductions and exemptions prorated?
Line 13c divides Mississippi adjusted gross income by adjusted gross income from all sources. Multiply your standard or itemized deductions on line 14a by that percentage to calculate Mississippi deductions on line 14b. Multiply the exemption amount on line 15a by the same percentage to calculate the Mississippi exemption on line 15b.