80-340: Reservation Indian Exclusion (2024)
Mississippi · Mississippi DOR · Used for tax years 2024
Mississippi Form 80-340 is an affidavit used to claim the reservation Indian income exclusion from Mississippi state income taxes. It records Indian status, residence on the Mississippi Choctaw Indian Reservation, and income earned from work on the reservation during months lived
Who files this form
Form 80-340 is an affidavit for claiming that earned income from work on the Mississippi Choctaw Indian Reservation, during months you lived there, is outside Mississippi's taxing jurisdiction.
The form asks whether you are a Mississippi Choctaw Indian or a member of, or eligible for membership in, another Indian tribe. It also asks about your reservation residence and income.
What you'll need
The form asks for the following information, but does not list supporting documents to attach:
- Tax year, taxpayer and spouse names, Social Security numbers, mailing address, and county code.
- Indian status and tribe name, if applicable.
- Months you lived on the Choctaw Reservation and the type of reservation housing site where you lived.
- Earned income from reservation work during the months you lived on the reservation.
- Employer information, including name, address, and phone number.
- Your signature and date, plus the preparer's signature and date if someone else completed the form.
How to file
Complete the Indian status, reservation residency, and reservation income sections. Sign and date the form. If someone else completed it, that person must also sign.
Mail the form to:
P.O. Box 1033
Jackson, MS 39215
Common mistakes
- Leaving the form unsigned. The form states that it must be signed. If someone else completed it, both of you must sign.
- Checking more than one residency-period box. The form says to check only one box for the period you lived on the reservation. Circle the months lived there when using the monthly option.
- Overlooking the selection directions. The Indian status section says to check one. The housing-site and employer sections allow one or more selections.
Questions people ask
What income does the affidavit describe?
It describes earned income from work on the Choctaw Reservation during the months you lived on the reservation.
How do I report living on the reservation for only part of the year?
The residency section provides a monthly option. Circle the months you lived on the reservation and follow the instruction to check only one residency-period box.
Which employers are listed on the form?
The form lists the Mississippi Band of Choctaw Indians, Bureau of Indian Affairs, Indian Health Service, USPHS, and an “Other” option. You may check one or more employer boxes.
Does someone who prepares the form for me have to sign it?
Yes. If someone else completed the form, both you and that person must sign.