Article: 50588

Overview 

If you have pass-through income from partnerships, S corporations, estates, or trusts, and need to adjust how that income is treated on your Mississippi state tax return, you must complete the Pass-Through Income from Partnerships, S Corps, Estates, Trusts form. 

This form allows for state-specific overrides of income amounts that normally flow from your federal return into your Mississippi return. 

When to Use This Form 

You should complete this form if: 

• You or your spouse received Schedule K-1 income from a partnership, S Corp, estate, or trust. 

• You need to override or adjust the amount of pass-through income for Mississippi tax purposes. 

• You want to manually report differences between federal and state treatment (e.g., Mississippi-source income for nonresidents, or income exclusions specific to MS law). 

Note: These are override fields—they are highlighted in green in your software, which means they will replace information already flowing in from federal forms. 

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 General tab. 

5. Select Pass-Through Income from Partnerships, S Corps, Estates, Trusts 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)