35 Miss. Code. R. 3-07-04-101
A member of the Armed Forces who claims Mississippi as his or her state of legal residence/domicile is subject to Mississippi income tax on his or her total gross income, regardless of the source of the income and regardless of where the member is stationed in the line of duty. If the spouse of a resident member is also a legal resident of Mississippi, he or she must also report total income to Mississippi, regardless of where earned. A tax credit is allowed for income taxes paid to another state on nonmilitary income earned in another state. Mississippi resident individual income tax return, Form 62-100 must be filed by a resident member on or before April 15, following the close of the calendar year.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.