Mississippi – Form MS – Other State Tax Credit

Article: 50587

Overview 

Mississippi residents who earn income in another state and pay income tax to that state may be eligible for a credit to prevent double taxation on the same income. This credit is reported on the Other State Tax Credit form as part of your Mississippi income tax return. 

Who Qualifies for the Credit? 

You may be eligible for this credit if: 

• You are a full-year Mississippi resident, and 

• You had income taxed by another state, and 

• You paid income tax to that state, and 

• The same income is also taxable by Mississippi. 

Note: This credit applies to individual income tax only and is limited to the amount of Mississippi tax imposed on the same income. 

Tips for Filing 

• The credit is limited to the Mississippi tax liability on the same income—you cannot receive a refund beyond that. 

• If you earned income in multiple states, complete a separate entry for each. 

How to Report 

1. Navigate to the State Taxes section on the left-hand side of the screen. 

2. Click the link: I’d like to see the forms I’ve filled out or search for a form. 

3. In the dropdown menu, select Mississippi. 

4. Click on the Credits tab. 

5. Select MS – Other State Tax Credit to open the screen. 

6. Enter all applicable information.  

7. Click Save once complete. 

Additional Resources 

For further guidance, see:  

2024 Mississippi Resident, Nonresident, and Part-Year Resident Income Tax Instructions (PDF)