DWQA QuestionsCategory: Mississippi联邦税报税时按Resident,州税同时可以按Resident吗?
Anonymous Staff asked 2 years ago

来美5年了,今年开始联邦税报税可以按照Resident报,可是我们州(MS)的州税表里 : 对Resident定义的文字说明很模糊。请问下州税能否同时也按照resident报?多谢!

1 Answers
Tax1on1Tax1on1 Staff answered 4 months ago

一般每个州的居民定义都略有不同 另外也不是所有的州都会conform wiht Federal tax law。 在MS州要看intent。

Every natural person who, though not necessarily a legal resident of Mississippi, resides within Mississippi on a more or less regular or permanent basis and not on the temporary or transitory basis of a visitor or sojourner, is an actual resident of Mississippi for income tax purposes. If an individual is simply passing through Mississippi on his or her way to another state or country or is in Mississippi for a brief rest or vacation or to complete a particular transaction or fulfill a particular engagement, that will require his or her presence in Mississippi for a short period of time, he or she will not be considered to be a resident of, or domiciled in, Mississippi because of his or her presence within the state. If an individual is in Mississippi to improve his or her health and the illness requires a relatively long or indefinite period to recuperate, or is in Mississippi for business purposes that will require a long or indefinite period to accomplish, or is employed in a position that may last permanently or indefinitely, or is retired from business and moves to Mississippi with no definite intention of leaving shortly thereafter, or is otherwise physically present in Mississippi for an indefinite period of time, that individual is domiciled in Mississippi, and is taxable on his or her entire net income, even though he or she may retain his or her legal residence in some other state or country. The determination as to whether an individual is in a temporary or transitory situation depends to a large extent on the facts and circumstances of each particular case. [Miss. Administrative Code §35.III.7.01(103) ; Miss. Administrative Code §35.III.7.01(104) .]