Mississippi Administrative Code
Title 35 - Department of Revenue
Part 3 - Income and Franchise
Subpart 02 - Gross Income
Chapter 11 - Individual Non-Business Deductions
Section 35-3-02-11-103
Universal Citation: MS Code of Rules 35-3-02-11-103
Current through September 24, 2024
An individual may elect to take either the standard deduction or itemize their deductions regardless of what the individual elected on their federal income tax return. If a taxpayer's allowable federal itemized deductions are limited due to the amount of the taxpayer's federal adjusted gross income, then the allowable Mississippi itemized deductions will be correspondingly limited.
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
