Mississippi Administrative Code
Title 35 - Department of Revenue
Part 3 - Income and Franchise
Subpart 02 - Gross Income
Chapter 11 - Individual Non-Business Deductions
Section 35-3-02-11-100
Universal Citation: MS Code of Rules 35-3-02-11-100
Current through September 24, 2024
The amount allowable for individual non-business itemized deductions for federal income tax purposes is the same for state income tax purposes with the following exceptions:
1. The federal deduction for state and local income taxes paid and any tax allowed for federal purposes in lieu of state income tax;
2. Gambling losses from Mississippi gaming establishments; and
3. Taxes collected by Mississippi gaming establishments pursuant to Mississippi Ann. Code Sections 27-7-901 and 27-7-903.
Disclaimer: These regulations may not be the most recent version. Mississippi may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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