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Individual taxpayers may elect to either itemize their individual non-business deductions or claim a standard deduction. If your itemized personal deductions are greater than the standard deduction for your filing status, it will be to your advantage to itemize your state return.
If the standard deduction for your filing status is greater than the amount of itemized deductions which you can substantiate, it is to your advantage to claim a standard deduction. State income taxes are not deductible on your itemized deductions schedule. This also includes the non-refundable income tax withheld on gaming winnings. Married individuals having separate income and filing a combined return may divide their itemized deductions in any manner they choose for column A and column B. Gaming Losses are not deductible on Mississippi itemized deductions.
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