23 Miss. Code. R. 105-1.3 - Exceptions to Tax Filer Rules
A. A tax dependent
who is not the tax filer's spouse or child is treated as a non-filer, described
in Rule 1.4.
B. A tax dependent
under age 19 who lives with two parents who do not expect to file a joint tax
return is treated as a non-filer, described in Rule 1.4.
C. A tax dependent claimed as a tax dependent
by a non-custodial parent is treated as a non-filer, described in Rule 1.4. The
child is not a member of the custodial parent's household even though the child
physically resides in the home. The child's income does not count in the
custodial parent's household income.
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