Mississippi Administrative Code
Title 35 - Department of Revenue
Part 3 - Income and Franchise
Subpart 10 - Other Entities and Miscellaneous
Chapter 01 - Fiduciaries
Section 35-3-10-01-102 - Returns by Fiduciaries as Agent

Every fiduciary, or at least one of joint fiduciaries (except receivers appointed by authority of law, in possession of part only of the property of the taxpayer) is required to make a return, or returns, of income for the individual (decedent, minor or incompetent) whose entire income from whatever source derived is in his charge, if the gross income of such individual exceeds the exemption plus the standard deduction to which such individual may be entitled.