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For a nonresident, wagering income is Massachusetts source income if the winnings are derived from any of the following: Withholding of Personal Income Tax, G. For purposes of the withholding rules, references to the Code mean the current Code as amended and in effect for the applicable year. The Act, effective November 22, , provides that wagering winnings are subject to Massachusetts withholding as follows: For the purposes of this chapter and chapter 62C, such payment of winnings shall be treated as if it were wages paid by an employer to an employee.
Horse and Dog Racing. The Act removed the exemption from Massachusetts withholding for winnings from horse and dog racing. Before or at the time a person receives a payment of winnings that is subject to Massachusetts withholding, the payee must furnish to the person making such payment a statement, made under the penalties of perjury, containing the name, address and taxpayer identification number of the person receiving the payment and of each person entitled to any portion of such payment.
Amounts Subject to Massachusetts Withholding. Some winners will receive the Form W2-G at the time of the payment of wagering or gaming winnings. If not, the payor must furnish a Form W2-G to the payee before January 31 of the following year. Every person or entity doing business in the Commonwealth who makes payments which are taxable to the recipient under G.
The federal regulations provide that winnings subject to withholding means any payment from:. For purposes of this chapter and chapter sixty-two C, such payment of winnings shall be treated as if it were wages paid by an employer to an employee. Effective January 1, , dog racing in Massachusetts is prohibited. Taxes withheld by Mississippi casinos as a result of gambling winnings are not refundable in Mississippi.
Mississippi residents are not required to report Mississippi gambling winnings as income on their state return. Out-of-state residents are not required to file a return if the only income earned in Mississippi was Mississippi gambling winnings. Before the Department of Revenue issues a refund, we are required to check for any outstanding debt that you may have with the agencies for which we have received notification.
If any such debt is found, the amount you owe may be deducted from your refund. Examples of this type of indebtedness would be back child support, owing a university for a student loan, and unemployment, etc. If you disagree with the amount, you should contact the agency that is due the outstanding debt. The Department of Revenue participates in a federal offset program once an individual tax liability has reached final status.
All taxpayers are notified of the Department of Revenues participation in this program when the taxpayer is issued a Notice of Intent to Offset. If you are a Mississippi resident or have Mississippi income and the income exceeds the allowable deductions and exemptions, you are required to file a return.
If you are not required to file a Mississippi return, but you received a W-2 form stating you had Mississippi tax withheld, you must file a Mississippi return to get a refund of your Mississippi withholding. Calendar year taxpayers must file no later than April 15th.
Fiscal year filers must file no later than the 15th day of the fourth month following the close of their taxable year. If the due date falls on a weekend, then the due date is the next business day. Box , Jackson, MS For all other Income Tax Returns: You will need to attach a copy of your federal extension federal Form or with your Mississippi income tax return when you file.
An extension of time to file does not extend the time to pay any tax due. To avoid interest and penalty charges, you should pay your tax by the April 15th due date. If you perform services partly in and partly out of the state, only the wages you are paid for the services performed in Mississippi are subject to Mississippi income tax.
The W-2 forms issued to you from your employer s should indicate the state in which the wages were paid, along with the wages you earned in that state. You may be entitled to claim a credit against your Mississippi tax liability for the income taxes paid to the other state. You must include a copy of the other state's return to receive that credit.
Please note, credit for taxes paid to other states is the other state's actual tax liability, not the other state's withholding. A complete copy of the federal change must be included with the amended return. If the taxpayer fails to notify the Department of Revenue of the change, the Department of Revenue has three years from the date the IRS disposes of the tax liability in question to issue an assessment.
Also, the taxpayer has three years from the date the IRS disposes of the change to request a refund. Penalties and interest will be due along with the additional tax.
The resident spouse will report all income earned in both the Mississippi income only column and the income from all sources column. The spouse that is not a resident will report any income earned in Mississippi in the Mississippi income column only, but will declare his or her total income for purposes of prorating the income and deductions.
As the surviving spouse, you should file as married spouse died. If you entered the military in Mississippi, you are presumed to be a resident of Mississippi unless you change that designation.
Compensation which qualifies for exclusion includes payment received for inactive duty training monthly or special drills or meetings, active duty training summer camps, special schools, cruises, and for state active duty emergency duty. If your spouse is a Mississippi resident who earned income that was taxed by another state, you may be able to claim a credit for such tax on your Mississippi return.
Early distributions are not considered retirement income and may be subject to tax. Persons who are not legally married are not able to file joint returns.
Due to the United States Supreme Court decision, we are now allowing the married filing joint filing status for same sex couples who are legally married. If the net operating loss for any taxable year is not exhausted by carrybacks to the two taxable years preceding the taxable year of the loss, then there shall be a net operating loss carryover to each of the twenty taxable years following the taxable year of the loss beginning with any taxable year after the taxable year of the loss.
If you receive a scholarship or fellowship grant, you may be able to exclude from income all or part of the amounts you receive. Only a candidate for a degree can exclude amounts received as a qualified scholarship. A qualified scholarship is any amount you receive that is for either tuition and fees to attend an educational organization or fees, books supplies and equipment required for courses at the educational institution.
Scholarships and fellowship amounts used for room and board do not qualify. However, scholarship and fellowship amounts received by a nonresident, which are specifically designated for use as living expenses would not be subject to Mississippi personal income tax. Distributions from qualified prepaid tuition plans will not be subject to tax if used for higher education; however contributions which may be claimed as an adjustment to income is limited.
Mileage as a business expense may be claimed by a taxpayer who is required to use their personal vehicle for qualified business use; however, you may not claim business mileage if your employer reimburses you. All business mileage must be supported with a business mileage log. Conditions of approval but not conclusive are:. Penalty and interest are imposed on the tax not paid by the due date.
Any portion of the tax you are able to pay prior to the due date will reduce the penalty and interest imposed. The G is for your information and is to be used in the event the overpayment is taxable and should be reported on your federal return.
If you received a state income tax overpayment and you claimed an itemized deduction for the full amount of state tax withheld, you must include the overpayment amount listed on Form G as income on your federal return. The state tax withholding must be verified with a copy of the employee's final pay stub. You may notify the Mississippi Department of Revenue by letter to:. You may be trying to access this site from a secured browser on the server.
Please enable scripts and reload this page. What is a catastrophe savings account? How many catastrophe savings accounts can I have? What can the money in a catastrophe savings account be used for? What is a Catastrophic Event? Why do I want a catastrophe savings account? Will it help with my taxes? How much money can I put into my catastrophe savings account? What if I put too much money into my catastrophe savings account?
Where is my refund? How long will it take to get my refund? How do I get another refund check if mine is lost? How do I report Gambling Winnings? My refund check is dated more than a year ago, what should I do? Can I get my refund by direct deposit to my checking or savings account? How many years can I go back and file for a refund?
How do I file an income tax return and request a refund for a decedent? I received a notice that my refund was taken to offset another debt. Why did you take my federal refund? Can I file a prior year return or an amended return electronically? Do I have to file a Mississippi return? When should I file my return? Where do I send my Mississippi state income tax return? If I am unable to file my return by the due date, can I get an extension? If I am moving in two weeks, what address should I put on my tax form?
What should I do if I moved after filing my return? I am a nonresident. What form do I need? Why do I have to report total income on my non-resident or part-year return? I was a part-year Mississippi resident. What are the reporting requirements as the result of an IRS audit?
How do I file my tax return if my spouse died? What are the requirements for filing and paying estimated tax? When are estimated tax payments due? I live and work on a reservation. What is Head of Family? If I am married but separated do I qualify for head of family? I serve in the United States military.
What income is taxable to Mississippi? Does Mississippi exempt any portion of military pay? How do I amend my return?
I filed an amended return. How long does it take to get the refund? Is retirement income taxable? Is Social Security taxable in Mississippi? At what rate does Mississippi tax my income? What deductions are not allowed on Mississippi itemized deduction Schedule A? Does Mississippi recognize common law marriages?
Does Mississippi recognize same-sex marriage? What is the Mississippi tax treatment of long-term capital gains? What is the Mississippi tax treatment of long-term capital losses? Is the scholarship I am receiving taxable? Can I deduct child care expenses on my Mississippi income tax return? Does Mississippi have an Individual child care tax credit?
Can I deduct mileage as a business expense? What is the penalty and interest for late payment? I am unable to pay the tax owed by the due date. Can I get a payment plan?
What is a G and why did you send it to me? How can I obtain copies of returns I filed? Where can I obtain blank tax forms for prior years? What should I do? What should I do if my Form W-2 is incorrect? What are my payment options? A few common reasons you may not have received your refund: An incorrect or incomplete mailing address was on your return. Your refund is being held because of a prior year tax liability.
Also, if you owe for child support, unemployment, student loans, etc. You have filed for Bankruptcy Randomly selected for review. If additional information is needed, then you will be contacted by mail. Insufficient time has been allowed for processing the return The return has not been received A W-2 is needed to verify Mississippi withholding.
You should request a tracer from the Department of Revenue in writing.