Form 80-160-23-3-1-000 (Rev. 11/23)
    0606 0707 080 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38Mississippi39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 808 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80
0404                                                                                Tax Credit For Income Tax Paid                                                                                                                                                 0404
0505                                                                                                                                                                                                                                                               0505
                                                                                       To One Or More Other States
0606                                                                                                                                                                                                                                                               0606
0707Name               XXXXXXXXXXXXXXXXXXXXXXXXX                                                                                                                                                 SSN         999999999                                             0707
0808                                                                                                                                                                                                                                                               0808
0909Tax credit, as determined below, is allowed only to LEGAL RESIDENTS of Mississippi who pay an income tax imposed by another state on income                                                                                                                    0909
1010earned therein and taxed by Mississippi.  If a credit is claimed for tax paid to another state, there must be attached to the Mississippi income tax                                                                                                           1010
1111return a copy of the income tax return filed with the other state and proof of payment of tax.  A copy of the Wage and Tax Statement indicating                                                                                                                1111
1212tax withheld is not considered proof of payment of the liability to another state.                                                                                                                                                                             1212
1313                                                                                                                                                                                                                                                               1313
1414  INCOME SUMMARY                                                                                                                                                                                                                                               1414
1515                                                                                                                                                                                                                                                               1515
1616                                                           TOTAL INCOME EARNED                                      INCOME EARNED  INCOME EARNED  INCOME EARNED                                                                              TOTAL             1616
1717                                                                    EVERYWHERE                                         IN STATE OF                               IN STATE OF                             IN STATE OF                   OUT OF STATE            1717
                                                                                                                                                                                                                                              INCOME 
                                                                                                                                    XX                                        XX                                      XX                   (line 4, column 3 plus 
1919                                                     Joint or Single                                                                                                                                                                                           1919
1818                                                        Taxpayer                         Spouse                           (Name of State)                           (Name of State)                         (Name of State)         column 4 and column 5)     1818
2020                                                        Column 1                      Column 2                            Column 3                                  Column 4                                Column 5                      Column 6             2020
2121 1   Total Income                                                                                                                                                                                                                                              2121
2222                                               9999999999                       9999999999                          9999999999                                9999999999                              9999999999                                               2222
2323 2   Standard or Itemized                                                                                                                                                                                                                                      2323
2424      Deduction(s)                             99999999999999999999999999999999999999999999999999                                                                                                                                                              2424
2525 3   Exemption                                                                                                                                                                                                                                                 2525
2626                                               9999999999                       9999999999                          9999999999                                9999999999                              9999999999                                               2626
2727 4   Taxable Income                                                                                                                                                                                                                                            2727
2828      (line 1 minus line 2 and line 3)                                                                                                                                                                                                                         2828
                                                   999999999999999999999999999999999999999999999999999999999999
2929                                                                                                                                                                                                                                                               2929
3030  COMPUTATION OF TAX CREDIT                                                                                                                                                                                                                                    3030
3131                                                                                                                                                                                                                                                               3131
3232                                                                                                                          Column 3                                  Column 4                                Column 5                                           3232
3333 5   Ratio (divide amounts on line 4, columns 3, 4 and 5 by the amount                                                                                                                                                                                         3333
3434      on line 4, column 6)                                                                                                999.99                                       99.99                                   99.99                                           3434
3535                   OTHER STATES INCOME AT MISSISSIPPI RATES                                                                                                                                                                                  TOTAL             3535
3636                                                                                                                    MULTIPLY TAX COMPUTED AT LEFT BY RATIO ABOVE                                                                          Column 6             3636
      Enter amount from line 4,                                                              Total Income Tax
3737  column 6                                                                                                             Line 5, column 3                             Line 5, column 4                        Line 5, column 5        Line 10, column 3 plus     3737
3838                                                  Column A             Rates             Column B                   multiplied by column B                    multiplied by column B                  multiplied by column B        column 4 and column 5      3838
3939 6    First $10,000 or part                                            X 0 %    =                 00                                                                      0                                       0                                            3939
4040                                               999999                                                                                                                                                                                                          4040
4141 7    Remaining Balance                                                X 5 %    =                                                                                                                                                                              4141
4242                                               999999                                    9999999                    9999999999                                9999999999                              9999999999                                               4242
4343 8   Tax credit computed (add lines 6 and 7 in columns 3, 4 and 5)                                                                                                                                                                                             4343
4444                                                                                                                    999999999999999999999999999999                                                                                                             4444
4545 9   Income tax due to other states (from other states return(s),                                                                                                                                                                                              4545
4646       attach other states return(s))                                                                               999999999999999999999999999999                                                                                                             4646
4747 10  Enter the lesser of line 8 or line 9 (column 3 through column 5)                                                                                                                                                                                          4747
4848                                                                                                                    9999999999                                9999999999                              9999999999                    9999999999                 4848
4949                                                                                                                                                                                                                                                               4949
5050 11  Enter amount of income tax due (from Form 80-105, page 1, line 17                                                                                                                                                                                         5050
5151       or Form 81-110, page 1, line 2)                                                                                                                                                                   11                   9999999999                       5151
5252 12  Allowable tax credit for tax paid to other states (the lesser of  line 10, column 6 or line 11;                                                                                                                                                           5252
5353       enter here and on Form 80-105, page 1, line 18 or on Form 81-110, page 1, line 3)                                                                                                                 12                   9999999999                       5353
5454                                                                                                                                                                                                                                                               5454
5555                                                                                                                                                                                                                                                               5555
5656                                                                                                                                                                                                                                                               5656
5757                                                                                                                                                                                                                                                               5757
5858                                                                                                                                                                                                                                                               5858
5959                                                                                                                                                                                                                                                               5959
6060                                                                                                                                                                                                                                                               6060
6161                                                                                                                                                                                                                                                               6161
6262                                                                                                                                                                                                                                                               6262
6363                                                                                                                                                                                                                                                               6363
    0606 0707 008 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34Duplex35 36 37 38and39 40Photocopies41 42 43 44 45 46 47NOT48 49Acceptable50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 808 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80

    Form 80-160-23-3-2-000 (Rev. 11/23)
    0606 0707 08009 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 808 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80
0404                                                                                                    Mississippi                                                                                                                   0404
0505                                                                               Tax Credit For Income Tax Paid                                                                                                                     0505
0606                                                                                  To One Or More Other States                                                                                                                     0606
0707                                                                                                                                                                                                                                  0707
0808If you are a resident of Mississippi who earns income in another state and are required to pay an income tax to that other state, you are allowed to                                                                              0808
0909take a credit against your Mississippi income tax due in the same year for the total income tax due to the other state (subject to certain limitations).  The                                                                     0909
1010withholding amounts shown on your W-2 forms are NOT the same as actual tax paid to the other state.  Copies of withholding statements are not                                                                                     1010
1111sufficient to establish the credit.  In order to be allowed this credit, you MUST file an income tax return with the other state and attach a copy of the other                                                                   1111
    state returns along with this Form 80-160 to your Mississippi return.                                                                                                                      
1212                                                                                                                                                                                                                                  1212
1313                                                                                                                                                                                                                                  1313
1414Limitations                                                                                                                                                                                                                       1414
1515Miss. Code Ann. Section 27-7-77 provides for the following three limitations:                                                                                                                                                     1515
1616    (1)  The credit may not exceed the amount of income tax due the State of Mississippi, indicated on line 17;                                                                                                                   1616
1717    (2)  The credit may not exceed the amount of income tax actually paid to the other state; and                                                                                                                                 1717
1818    (3)  The credit may not exceed an amount computed by applying the highest applicable Mississippi rates to the net taxable income reported to the other1818
               state.  Highest rates is defined as the highest rates at which the net taxable income reported to the other state is taxable by the State of Mississippi. 
1919                                                                                                                                                                                                                                  1919
2020Specific Line Instructions                                                                                                                                                                                                        2020
2121                                                                                                                                                                                                                                  2121
2222 Income Summary                                                                                                                                                                                                                   2222
2323Line 1      Enter the total income earned everywhere in column 1 and column 2, if applicable.  Enter the income earned in other states separately in                                                                              2323
2424                columns 3, 4 and 5.  The name of each state should be entered above columns 3, 4 and 5.                                                                                                                           2424
2525Line 2      Enter the standard or itemized deduction(s) claimed on your Mississippi return in column 1 and column 2, if applicable.  Enter the standard or                                                                        2525
2626                itemized deduction(s) claimed on your other state return(s) in columns 3, 4 and 5.                                                                                                                                2626
2727Line 3      Enter the exemption amount claimed on your Mississippi return in column 1 and column 2, if applicable.  Enter the exemption amount claimed                                                                            2727
2828                on your other state return(s) in columns 3, 4 and 5.   Allocate deductions and exemptions to the taxpayer and/or spouse in the same manner                                                                        2828
2929                as state return(s).                                                                                                                                                                                               2929
3030Line 4      Enter the taxable income in columns 1 through 5 by subtracting line 2 and line 3 from line 1.  Enter the total out of state taxable income in                                                                         3030
3131                column 6 by adding columns 3, 4 and 5.                                                                                                                                                                            3131
3232                                                                                                                                                                                                                                  3232
3333Computation of Tax Credit                                                                                                                                                                                                         3333
3434                                                                                                                                                                                                                                  3434
3535Line 5      Enter the ratio by dividing amounts on line 4, columns 3, 4 and 5 by the amount on line 4, column 6.                                                                                                                  3535
3636                                                                                                                                                                                                                                  3636
3737Line 6      Enter the first $10,000 of taxable income or part ($0 - $10,000) of amount in line 4, column 6 on line 6, column A.  Enter $0 in column B (by                                                                         3737
3838                multiplying column A by 0%) and in columns 3, 4 and 5.                                                                                                                                                            3838
3939Line 7      Enter the remaining balance of taxable income ($10,001 and above) of amount in line 4, column 6 on line 7, column A.  Enter the total                                                                                 3939
4040                income tax in column B by multiplying column A by 5%.  Enter the percentage of tax due by multiplying the amount in column B by the ratio                                                                         4040
4141                amounts in line 5, columns 3, 4 and 5.                                                                                                                                                                            4141
4242Line 8      Enter the computed tax credit by adding lines 6 and 7 in columns 3, 4 and 5.                                                                                                                                          4242
4343                                                                                                                                                                                                                                  4343
4444Line  9    Enter the income tax due to other states (from other state return(s) and attach a copy of the other state return(s).)                                                                                                  4444
4545                                                                                                                                                                                                                                  4545
4646Line 10    Enter the lesser of line 8 or line 9, columns 3, 4 and 5.  Enter in column 6 the total of columns 3 through 5.                                                                                                         4646
4747                                                                                                                                                                                                                                  4747
4848Line 11    Enter the amount of income tax due on Form 80-105, page 1, line 17 or Form 81-110, page 1, line 2.                                                                                                                     4848
4949                                                                                                                                                                                                                                  4949
5050Line 12    Enter the amount of allowable tax credit for tax paid to other states (the lesser of line 10, column 6 or line 11; enter here and on Form 80-105,                                                                      5050
5151                page 1, line 18 or on Form 81-110, page 1, line 3.)                                                                                                                                                               5151
5252                                                                                                                                                                                                                                  5252
5353                                                                                                                                                                                                                                  5353
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5959                                                                                                                                                                                                                                  5959
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6161                                                                                                                                                                                                                                  6161
6262                                                                                                                                                                                                                                  6262
6363                                                                                                                                                                                                                                  6363
    0606 0707 08009 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 808 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80