{
  "$comment": "Mississippi 2025: 0% on the first $10,000, 4.400% above (Miss. Code §27-7-5), after standard deduction and exemptions (§27-7-21).",
  "country": "us",
  "jurisdiction": "us-ms",
  "taxYear": "2025",
  "period": {
    "start": "2025-01-01",
    "end": "2025-12-31",
    "tz": "America/Chicago"
  },
  "status": "provisional",
  "engine": "us-payroll@1",
  "currency": "USD",
  "revision": 1,
  "params": {
    "incomeTax": {
      "kind": "brackets",
      "incomeBase": "stateWages",
      "brackets": {
        "single": [
          {
            "upTo": "10000",
            "rate": "0"
          },
          {
            "upTo": null,
            "rate": "0.044"
          }
        ],
        "mfj": [
          {
            "upTo": "10000",
            "rate": "0"
          },
          {
            "upTo": null,
            "rate": "0.044"
          }
        ],
        "mfs": [
          {
            "upTo": "10000",
            "rate": "0"
          },
          {
            "upTo": null,
            "rate": "0.044"
          }
        ],
        "hoh": [
          {
            "upTo": "10000",
            "rate": "0"
          },
          {
            "upTo": null,
            "rate": "0.044"
          }
        ]
      },
      "deductions": [
        {
          "type": "fixed",
          "id": "standard-deduction",
          "label": "Mississippi standard deduction",
          "amount": {
            "single": "2300",
            "mfj": "4600",
            "mfs": "2300",
            "hoh": "3400"
          }
        },
        {
          "type": "perPerson",
          "id": "exemptions",
          "label": "Personal and dependent exemptions",
          "filer": {
            "single": "6000",
            "mfj": "12000",
            "mfs": "6000",
            "hoh": "8000"
          },
          "perDependent": "1500"
        }
      ],
      "credits": []
    },
    "conformity": {
      "k401": true,
      "k403b": true,
      "k457": true,
      "hsa": true,
      "healthFsa": true,
      "dependentCareFsa": true,
      "section125": true
    },
    "programmes": []
  },
  "rounding": {
    "unit": "0.01",
    "mode": "halfUp",
    "stage": "perLine"
  },
  "knownCliffs": [],
  "notModelled": [
    "Married couples with separate incomes may file a combined return and apply the 0% band to each spouse's income; MoneyOtter's MFJ models a joint return (one $10,000 0% band)",
    "Itemized deductions; additional $1,500 exemptions for age 65+/blindness; HSA deposit deduction for contributions made outside payroll",
    "Credits (child adoption, other state taxes, etc.)"
  ],
  "sources": [
    {
      "field": "period",
      "url": "https://www.dor.ms.gov/sites/default/files/tax-forms/individual/80100251%202.pdf",
      "title": "Mississippi DOR — 2025 individual income tax (calendar year)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.kind",
      "url": "https://www.dor.ms.gov/sites/default/files/tax-forms/individual/80100251%202.pdf",
      "title": "Graduated/flat income tax on wages: Mississippi DOR — 2025: 0% on the first $10,000 of taxable income, 4.400% on the excess (Form 80-100 instructions, Tax Rates)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.incomeBase",
      "url": "https://www.dor.ms.gov/sites/default/files/tax-forms/individual/80100251%202.pdf",
      "title": "Mississippi DOR — 2025 Form 80-100 instructions, line 38: wages from W-2 box 'State wages'",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.brackets",
      "url": "https://www.dor.ms.gov/sites/default/files/tax-forms/individual/80100251%202.pdf",
      "title": "Mississippi DOR — 2025: 0% on the first $10,000 of taxable income, 4.400% on the excess (Form 80-100 instructions, Tax Rates)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.deductions",
      "url": "https://www.dor.ms.gov/sites/default/files/tax-forms/individual/80100251%202.pdf",
      "title": "Mississippi DOR — Form 80-100 instructions: exemptions (single $6,000, joint $12,000, MFS $6,000 each, head of family $8,000 + $1,500 per dependent) and standard deductions ($2,300 / $4,600 / $2,300 / $3,400)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.deductions",
      "url": "https://www.dor.ms.gov/sites/default/files/tax-forms/business/89700251revised1.13.2026.pdf",
      "title": "Mississippi DOR — Pub 89-700 (rev. 1/2026) Exemptions and Deductions Schedule (unchanged for 2026)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.credits",
      "url": "https://www.dor.ms.gov/sites/default/files/tax-forms/individual/80100251%202.pdf",
      "title": "No standard personal credit in Mississippi",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.conformity",
      "url": "https://www.dfa.ms.gov/sites/default/files/MMRS%20Home/MMRS%20Application/ACE/FAQ/explanation-of-figures-found-on-your-w-21.pdf",
      "title": "Mississippi DFA — W-2 explanation: state wages exclude deferred compensation/tax-sheltered annuity and cafeteria-plan (§125) reductions",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.conformity",
      "url": "https://www.sos.ms.gov/adminsearch/ACCode/00000158c.pdf",
      "title": "Mississippi DOR regulations (Title 35, Part III): §125 cafeteria-plan benefits and tax-sheltered annuity/deferred contributions excludable as federally",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.programmes",
      "url": "https://www.dor.ms.gov/sites/default/files/tax-forms/business/89700251revised1.13.2026.pdf",
      "title": "Mississippi DOR — withholding publication: income tax withholding only; no employee-paid state payroll programme",
      "retrieved": "2026-10-07"
    },
    {
      "field": "rounding",
      "url": "https://www.dor.ms.gov/sites/default/files/tax-forms/individual/80100251%202.pdf",
      "title": "MoneyOtter rounds lines to the cent",
      "retrieved": "2026-10-07"
    }
  ]
}