Exemptions

Mississippi allows certain exemption amounts depending upon your filing status and other criteria. Below is listed a chart of all the exemptions allowed for Mississippi Income tax.

Married Filing Joint or Combined* $12,000 Married Spouse Deceased $12,000 Married Filing Separate* $ 6,000 (exactly 1/2 of the $12,000) Head of Family $ 8,000 (with at least 1 dependent) Single $ 6,000 Dependent, other than self or spouse** $ 1,500 Taxpayer over 65 $ 1,500 Spouse over 65 $ 1,500 Taxpayer blind $ 1,500 Spouse blind $ 1,500

*For Married Filing Joint or Combined returns, the exemption amount may be divided between the spouses in any matter they choose. For Married Filing Separate, any unused portion of the $6,000 exemption amount by one spouse on his/her separate return cannot be used by the other spouse on his/her separate return.

**For each dependent claimed, you must provide the name, social security number and relationship of that dependent to you. A dependent is a relative or other person who qualifies for federal income tax purposes as a dependent of the taxpayer. A dependency exemption is not authorized for yourself or your spouse. If you have filed as Head of Family, you must have at least one qualifying dependent listed.