Moved from Mississippi to Tennessee Mid-Year: Which State Tax Returns Do You File?
Answer
A single part-year filing in Mississippi. The move date closes your Mississippi residency and, because Tennessee levies no income tax, opens nothing on the other side. Watch for a lingering Mississippi source of income after the move — that would require a Mississippi nonresident filing as well.
Last verified
The clean part of this move is that only one return follows it. The part that catches people is the withholding: Mississippi tax should stop when your residency does, and it often does not without a prompt.
What you file
- 1Part-year return · MississippiForm 80-205
File a Mississippi part-year return covering the months you lived in Mississippi. Tennessee has no wage income tax, so the move ends your state filing obligation.
The two states, side by side
| Mississippi | Tennessee | |
|---|---|---|
| Taxes wages | Yes — flat | No |
| Reciprocity partners | None | None |
| Convenience rule | No | No |
| Nonresident return | Form 80-205 | Not applicable |
| Part-year return | Form 80-205 | Not applicable |
| Credit for other-state tax | Form 80-160 | No income tax |
| Nonresident safe harbour | None published | Not applicable |
| Local income tax | No | No |
| Revenue department | Mississippi Department of Revenue | Tennessee Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Tennessee and working in Mississippi gives:One part-year return — the state you moved to.
Same two states, different situation
The withholding answer turns on how you are paid and where the work happens, not only on which two states are involved.
- W-2 commuter: Mississippi → TennesseeHome state only
- Remote worker: Mississippi → TennesseeHome state only
- 1099 contractor: Mississippi → TennesseeHome state only — estimated payments
Other Mississippi pairs
Questions people actually ask
I moved from Mississippi to Tennessee mid-year. Do I have to file in both states?
A single part-year filing in Mississippi. The move date closes your Mississippi residency and, because Tennessee levies no income tax, opens nothing on the other side. Watch for a lingering Mississippi source of income after the move — that would require a Mississippi nonresident filing as well.
How do I split my income between Mississippi and Tennessee?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Mississippi resident belongs on the Mississippi return and income received afterwards on the Tennessee return. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The Mississippi and Tennessee rules on this page were last checked against Mississippi Department of Revenue and Tennessee Department of Revenue on 2026-08-07. We re-check the full grid every December after state legislative sessions close, and re-check the convenience-of-the-employer states quarterly because that is where the rules move fastest.
Sources
Every fact above comes from the revenue department that publishes the rule. We do not cite secondary summaries, and we do not restate a figure we could not find at source.
- Mississippi Department of Revenue — individual income taxaccessed 2026-08-07
- Tennessee Department of Revenue — individual income taxaccessed 2026-08-07