80-340: Reservation Indian Exclusion (2025)
Mississippi · Mississippi DOR · Used for tax years 2025
Mississippi Form 80-340 is an affidavit for claiming the Reservation Indian Income Exclusion from Mississippi state income taxes. It records your Indian status, residency on the Mississippi Choctaw Indian Reservation, and income earned from work on the reservation during the mont
Who files this form
Form 80-340 is an affidavit for claiming that earned income from work on the Mississippi Choctaw Indian Reservation falls outside Mississippi's taxing jurisdiction.
The form asks about your Indian status, whether you lived on the reservation, and income earned from reservation work during the months you lived there. It includes status questions for Mississippi Choctaw Indians and people who are members of, or eligible for membership in, another Indian tribe.
What you'll need
The form asks for the following information. It does not list supporting documents to attach.
- Tax year, taxpayer and spouse names and Social Security numbers, mailing address, and county code.
- Indian status and the name of your tribe, if applicable.
- The year and months you lived on the Choctaw Reservation, and the type of reservation housing where you lived.
- Income earned from work on the reservation during the months you lived there.
- Your reservation employer or employers, with fields for employer name, address, and phone number.
How to file
Complete the identification, Indian status, reservation residency, and reservation income fields. Sign and date the form. If someone else completed it for you, 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.
- Missing the preparer's signature. If someone else completed the form, both of you must sign.
- Checking more than one residency-duration box. The form says to check only one box for how long you lived on the reservation. Circle the months lived there when using the monthly option.
Questions people ask
What income does the affidavit describe?
It asks for income earned 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 check only one residency-duration box.
Which reservation housing types are listed?
The form lists a tribal housing site lease, a Choctaw housing authority house site, and a BIA dormitory or house. You may check one or more housing boxes.
Can someone else complete the form for me?
The form allows for someone else to complete it, but both you and that person must sign.