Commuter taxes 2026

Live in Tennessee, work in Mississippi

Your home state has no income tax, so there is no credit to offset the work state's tax. You pay the work state as a nonresident.

State income tax: $3,268 a year

Living in Tennessee and working in Mississippi, you'd pay about $3,268 in state income tax on $100,000 of wages, $3,268 more than if you worked in Tennessee.

Your home state has no income tax, so there is no credit to offset the work state's tax. You pay the work state as a nonresident.

Tax to Mississippi
$3,268
nonresident
Tax to Tennessee
$0
resident
Total state tax
$3,268
State returns to file
1

State tax at different salaries

WagesTo MSTo TNTotalIf you worked in TN
$50,000$1,268$0$1,268$0
$75,000$2,268$0$2,268$0
$100,000$3,268$0$3,268$0
$150,000$5,268$0$5,268$0
$250,000$9,268$0$9,268$0

Single filer, all wages earned in Mississippi, 2026 state tax rules, standard deductions. Local income taxes not included.

What to do

Frequently asked questions

Do I pay Mississippi income tax if I live in Tennessee?

Yes. Mississippi taxes wages earned there by nonresidents. On $100,000 that's about $3,268.

Do I have to file taxes in both Tennessee and Mississippi?

Usually you file only one state return (a nonresident return in Mississippi), though some states still require a nonresident return to get a refund of any wrongly withheld tax.

Will I be taxed twice?

No. Tennessee has no income tax, so you pay only Mississippi's nonresident tax: about $3,268 on $100,000.

Related

Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.