Mississippi Form 80-105 (2026): Pensions and Annuities Line 46

Updated October 19, 2026. Quick answer: Line 46 of Mississippi Form 80-105 is where the resident return picks up taxable pensions and annuities, and it sends you to Form 80-107 to complete it. The Form 80-100 instructions explain what belongs on that line. Lines 50 and 51 on the same page are the adjustment lines for payments into an IRA and into self-employed and other qualified retirement plans. The totals carry to Mississippi adjusted gross income on line 66 and then to page 1, line 13.

What this form does

Form 80-105 is the Mississippi return that a resident files; its title block reads “Resident Individual Income Tax Return”. Page 2 holds the income lines, the adjustment lines and the Mississippi adjusted gross income that page 1 then picks up.

For retirees the page 2 line to find is line 46, which the form labels “Taxable pensions and annuities (complete Form 80-107)”. The Form 80-100 instructions booklet, which covers resident, non-resident and part-year resident returns, gives the line 46 instruction: “Enter the total amount of taxable pensions and annuities received on this line.” For the wider picture of how the state treats retirees, see Mississippi retirement taxes and whether Mississippi taxes pensions.

Line 46 points to Form 80-107. The booklet describes it this way: “Form 80-107, Income/Withholding Tax Schedule, is a summary of all Mississippi taxable income and withholding information”. Form 80-107 itself is not reproduced here, so this page reads only Form 80-105 and the instructions booklet.

Who it applies to

Page 2 of the form prints no age test, plan-type test or income test beside line 46, line 50 or line 51. What it does print is that each line has two entries: “Column A (Taxpayer) Column B (Spouse)”. Page 1 also has check boxes, “Taxpayer Age 65 or Over” and “Spouse Age 65 or Over”, but the form does not tie those boxes to line 46.

The instructions add conditions about what kind of payment is being reported. On early and excess distributions: “Pensions and annuities that are taxable as early or excess distributions under the Federal Internal Revenue Code (see Federal Form 5329) do not qualify for exemption from Mississippi income tax.” They add: “Such income should be reported on this line as taxable income.”

On payments that are not retirement income: “Separation pay is not retirement income and does not qualify for exemption.” On plans paid out early: “Deferred compensation plan distributions received prior to attainment of retirement age and/or service requirements are taxable for Mississippi purposes and should be reported on this line.”

The same instruction tells you what stays off the line: “Do not report Social Security benefits, annuity benefits received under the Federal Railroad Retirement Act, or retirement income on this line.” It then explains why: “Social Security benefits, Railroad Retirement benefits, and retirement income from federal, state, and private retirement systems are exempt in total.” Pension and annuity payments of the kind that arrive with a 1099-R are described on Form 1040 lines 5a and 5b, and IRA payments on Form 1040 lines 4a and 4b. The 1099-R boxes explained guide shows which 1099-R box is which, and Mississippi treatment of 401(k) and IRA withdrawals covers a common source.

The lines, one by one

Line 46 is an income line, while lines 50 and 51 are in the adjustments group that line 65 totals. Line 66 then subtracts the adjustments total from the income total.

For line 51, the booklet says: “You may deduct contributions to Self-Employed Retirement Plans to the extent that such contributions are deductible for federal income tax purposes.” It continues: “If the contributions or any parts thereof are not deductible for federal income tax purposes, they are not deductible for Mississippi income tax purposes.”

Where the result goes next

The adjustments are totaled and then subtracted: “Mississippi adjusted gross income (line 49 minus line 65; enter on page 1, line 13)”. Page 1 line 13 repeats the carry from the other direction: “Mississippi adjusted gross income (from page 2, line 66)”. From there page 1 continues with “Mississippi taxable income (line 13 minus line 14 and line 15)”.

What Form 80-107 collects for line 46 is on Form 80-107 itself. See also Mississippi treatment of annuity income.

Edition and line numbers

This page reads the 2025 Mississippi Resident Individual Income Tax Return, Form 80-105 (Rev. 09/25), and the 2025 Form 80-100 Resident, Non-Resident and Part-Year Resident Income Tax Instructions (Rev. 12/25), the current files the Mississippi Department of Revenue served on 2026-10-19. Check the edition printed on your own form and use that edition’s line numbers.

Common mistakes

• Treating line 46 as a stand-alone entry. The form labels it “Taxable pensions and annuities (complete Form 80-107)”, so Form 80-107 has to be completed as well.
• Assuming every pension payment is exempt. The instructions say “Separation pay is not retirement income and does not qualify for exemption.” and that “Such income should be reported on this line as taxable income.”
• Putting retirement plan payments on the income side. Lines 50 and 51 are listed as “Payments to IRA” and “Payments to self-employed SEP, SIMPLE and qualified retirement plans”, and they are totaled in “Total adjustments (add lines 50 through 64)”.

Related: Mississippi retirement taxes, whether Mississippi taxes pensions, Mississippi treatment of 401(k) and IRA withdrawals, Form 1040 lines 5a and 5b, and Form 1040 lines 4a and 4b.

Sources

• 2025 Mississippi Resident Individual Income Tax Return, Form 80-105 (Rev. 09/25), Mississippi Department of Revenue: www.dor.ms.gov
• 2025 Form 80-100 Resident, Non-Resident and Part-Year Resident Income Tax Instructions (Rev. 12/25), Mississippi Department of Revenue: www.dor.ms.gov

Read from the state revenue documents linked above on October 19, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer or the state revenue department is the right place to confirm anything consequential.