You should file a Mississippi income tax return if any of the following statements apply to you:

1. You have Mississippi income tax withheld from your wages.
   
   
2. Single Resident Taxpayers - You have gross income in excess of $8,300 plus $1,500 for each dependent.
   
   
3. Married Resident Taxpayers - You and your spouse have gross income in excess of $16,600 plus $1,500 for each dependent.
   
   
4. Minor Resident Taxpayers - You are a minor having gross income in excess of the personal exemption plus the standard deduction according to filing status.
   
   
5. Residents Working Outside of the United States - You are a Mississippi resident employed in a foreign country on a temporary or transitory basis. Your total gross income is subject to Mississippi income tax. There is no foreign income exclusion.
   
   
6. Residents Working Out of State - You are a Mississippi resident working out of state (employee of interstate carriers, construction worker, salesman, offshore worker, etc.). You must file a Mississippi return and report total gross income regardless of the source.
   
   
7. Deceased Taxpayer - You are the survivor or representative of a deceased taxpayer. You must file a return for the taxpayer who died during the tax year or before the 2009 return was filed. A return for the deceased taxpayer should be filed on the form which would have been appropriate had he or she lived. Enter the word "deceased" and the date of death after the decedent's name on the return. Include the decedent's social security number in the space provided. If a refund of less than $500 is requested on the decedent's return, a refund may be paid, without the necessity of administration, to the decedent's surviving spouse, or in the absence of a surviving spouse, to a survivor in the order listed in Section 27-73-9, Mississippi Code of 1972. In either case, the survivor must complete and attach to the refund check an affidavit attesting to the fact that he or she is the rightful heir to the decedent's refund of Mississippi income tax. An affidavit of heirship, Form 80-605, may be obtained from the Office of Revenue of the State Tax Commission.