Mississippi Administrative Code
Title 35 - Department of Revenue
Part 3 - Income and Franchise
Subpart 02 - Gross Income
Chapter 11 - Individual Non-Business Deductions
Section 35-3-02-11-102
Universal Citation: MS Code of Rules 35-3-02-11-102
Current through September 24, 2024
A taxpayer must itemize deductions if the taxpayer's filing status is married filing separately and the taxpayer's spouse itemized deductions on their return.
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