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.
Official tax guidance for both states
Check withholding, filing requirements and current forms with each state's tax agency.
- Tennessee: Tennessee Department of Revenue (opens in new tab)
- Mississippi: Department of Revenue (opens in new tab)
Agency directory checked 2026-10-01 against the IRS state-government directory. This verifies the agency links, not an individual tax result. Use forms for the year you are filing.
Before you use this estimate
This model assumes a full-year resident of Tennessee, ordinary employee wages and all workdays physically in Mississippi. Check exemption eligibility before treating a work-state amount of $0 as your own result. Withholding is a prepayment, not final tax liability. Other income, a move during the year, remote work and separate local taxes or credits can change the result.
State income tax: $3,268 a year
Modeled annual state income tax for living in Tennessee and working in Mississippi: about $3,268 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 guide and official sources: live in Tennessee, work in Mississippi
Official agency starting points: Tennessee tax agency (opens in new tab) · Mississippi tax agency (opens in new tab). These directory links identify the selected states' agencies, not your filing obligations. Check their individual-tax guidance and forms for the year you are filing.
This is the usual filing pattern, not a determination that you must file. Filing thresholds, age or dependent status, other income and withholding refunds can change which returns you need.
How this $100,000 estimate adds up
These steps follow the selected home, work state, salary and filing status. They reconcile the model's annual liability, not the amounts withheld from your paycheck.
| Step | Mississippi work state | Tennessee home state |
|---|---|---|
| Tax before the modeled other-state credit | $3,268 | $0 |
| Modeled other-state credit subtracted | $0 | $0 |
| Tax after that credit | $3,268 | $0 |
Total: $3,268 + $0 = $3,268 a year. Amounts are rounded for display. Work-state wage exemptions, when applicable, are already reflected in the first row; they are not an other-state credit.
No other-state credit is subtracted in this selected scenario. Included county components stay in these amounts; excluded local taxes and credits stay excluded. Federal income tax, payroll programs and refund eligibility are outside this reconciliation.
State tax at different salaries
| Wages | To MS | To TN | Modeled total | If 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.
From paycheck withholding to your returns
- Withholding: Give Mississippi payroll Form 89-350 to set your withholding allowances. Tennessee residence does not exempt wages for services performed in Mississippi. Withholding is a prepayment; Tennessee has no individual income-tax withholding.
- Returns: Use Mississippi Form 80-205 for taxable Mississippi-source income, or to recover excess Mississippi withholding. No Tennessee individual wage-tax return is required. Check the annual form and instructions for the tax year being filed.
- Credit or refund: There is no Tennessee resident wage tax to credit against the Mississippi liability. Reconcile Mississippi withholding with the Mississippi return; a withholding refund is not a Tennessee tax credit.
Worked example: $100,000 of wages
Single filer, full-year resident of Tennessee, all work performed in Mississippi, no other income, standard deductions and modeled personal exemptions. Tennessee has no individual wage income tax, so there is no resident credit to claim. Pay a modeled $3,268 to Mississippi and $0 to Tennessee, total $3,268.
Single filer, $100,000 all earned in Mississippi: ($100,000 − $2,300 standard deduction − $6,000 exemption − $10,000 zero-rate band) × the 2026 4% rate = $3,268. The official FAQ still discusses the 2025 4.4% rate; use the year-specific 2026 table. Other income, credits and special residency exemptions can change the return.
Annual liability, not paycheck withholding or a refund estimate. Federal tax, payroll programs, other local taxes, special credits and part-year residency are excluded. Local income taxes not included.
Remote-work and local exceptions
Only wages for services performed in Mississippi are Mississippi-source wages in this ordinary employee example. Tennessee home-working days and other-state income require allocation and may change nonresident deduction proration; they are not modeled here.
Official forms and instructions
- Mississippi 89-350 withholding certificate (Rev. 10/25) (opens in new tab)
- Mississippi nonresident filing, Form 80-205 and work-location allocation (opens in new tab)
- Mississippi deductions, exemptions and tax-year-specific rates (opens in new tab)
- Tennessee Department of Revenue: no individual income-tax withholding (opens in new tab)
Source audit 2026-10-14. Use the return and instructions for the year you are filing; a current-forms link may still show a prior-year return. Official sources checked; not independently reviewed.
What to do
- Keep a record of the days you work in each state, especially if you sometimes work from home.
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?
Use Mississippi Form 80-205 for taxable Mississippi-source income, or to recover excess Mississippi withholding. No Tennessee individual wage-tax return is required. Check the annual form and instructions for the tax year being filed.
Will I be taxed twice?
No. Tennessee has no income tax, so there is no resident state income tax on these wages; you pay Mississippi's nonresident tax, about $3,268 on $100,000. Local taxes need a separate check.
Related
- Live in Mississippi, work in Tennessee
- Moving from Tennessee to Mississippi
- Moving from Mississippi to Tennessee
- Live in Tennessee, work in Alabama
- Live in Tennessee, work in Arkansas
- Live in Tennessee, work in Georgia
- Live in Tennessee, work in Kentucky
- Live in Tennessee, work in Missouri
- Live in Tennessee, work in North Carolina
- Live in Tennessee, work in Virginia
Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.