80-205: Non-Resident and Part-Year Resident Return (2025)
Mississippi · Mississippi DOR · Used for tax years 2025
Form 80-205 is Mississippi’s 2025 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 2025 individual income tax return for non-residents and part-year residents. The form has a checkbox for each residency category and spaces for part-year tax beginning and ending dates.
The supplied form does not state income thresholds or other rules for deciding whether you must file.
What you'll need
Have your name, mailing address, Social Security number, and any applicable spouse and dependent information ready. Page 2 asks for income and adjustments from all sources and for Mississippi only.
Depending on the entries you report, the form calls for:
- Form 80-107: Complete it for wages, salaries, tips, taxable pensions and annuities, unemployment compensation, and Mississippi income tax withheld.
- Form 80-108: Attach it if you itemize deductions. It also supplies entries 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 gain or loss, if applicable.
- Federal Schedule F: Attach for farm income or loss.
- Federal Form 3903: Attach for moving expenses.
- Forms 80-161, 80-401, and 80-320: Use the specified lines for the pass-through entity tax credit, other credits, and interest or penalties, respectively.
- Form 71-661: Attach if requesting an installment agreement. The form refers to instructions for eligibility, but those instructions were not supplied.
For direct deposit, page 3 asks for routing and account numbers, account types, and deposit amounts.
How to file
- Enter your identifying information, residency category, filing status, and exemptions.
- Complete page 2 before the proration section on page 1. Report income and adjustments in the all-sources and Mississippi-only columns.
- Transfer adjusted gross income to page 1 and complete the deductions, exemptions, tax, payments, and refund or balance-due calculations.
- If requesting direct deposit, check the box on page 1 and complete the bank information on page 3.
- Sign at the bottom of page 3 and include applicable attachments.
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 says duplex copies and photocopies are not acceptable. The supplied text does not provide e-filing directions.
Common mistakes
- Leaving the return unsigned: The form reminds you to sign at the bottom of page 3.
- Completing proration before page 2: The form specifically says to complete page 2 before proceeding with proration.
- Sending duplex copies or photocopies: Page 3 states that these are not acceptable.
- Omitting Form 80-108 when itemizing: Line 17 says to attach it if deductions are itemized.
- Stopping after checking the direct deposit box: The checkbox directs you to page 3 to complete the direct deposit request.
Questions people ask
Can I split my refund between two accounts?
Page 3 provides spaces for two direct deposits, including a separate amount, routing number, account number, and checking or savings selection for each.
Can I apply an overpayment to next year’s estimated tax?
Yes. Line 34 lets you enter an overpayment amount to apply to next year’s estimated tax account. Line 35 calculates the refund by subtracting line 34 from line 33.
How do I identify an amended return?
Check the “Amended” box. Page 2 provides space to explain changes to the original return and says to attach an additional statement if needed. Line 29 is for a refund received or an amount carried forward from the original return, for amended returns only.
How are Mississippi deductions and exemptions prorated?
Line 13c divides Mississippi adjusted gross income by adjusted gross income from all sources. Lines 14b and 15b multiply deductions and exemptions by that percentage. Line 15a says married taxpayers filing separately should use half the exemption amount from line 12.