USA State Payroll Rates + Resources: State of Mississippi: Filing State Income Taxes, W2s, and 1099s

Purpose

This documentation outlines the processes and requirements associated with filing state income taxes as well as how to file W-2s and 1099s, if needed, in the state of Mississippi.

State Income Tax Withholding 

To determine the amount of state income tax withholding, employees should complete a Mississippi Employee Withholding Exemption Certificate (89-350). Every employee, by the date of commencement of employment, shall furnish his or her employer with a signed Mississippi Employee Withholding Exemption Certificate (89-350) relating to personal exemptions, and/or an additional amount to be withheld each pay period.  

Mississippi requires employers to keep copies of completed state Forms 89-350 for their employees in their files. The forms serve as verification that state income taxes are being withheld according to the employee’s instructions and needs to be available for inspection if the state requests it. 

The Forms W-4 and MS 89-350 are generally valid until the employee provides new ones. However, employees who claim exemption from withholding must renew the exemption annually by filing new Forms W-4 or MS 89-350 by February 15th of each year. 

State Income Tax Withholding Reporting and Deposits

Withholding Tax returns are filed monthly or quarterly depending on the average amount of tax you withhold each month. You will be notified of your filing status. Generally, every employer with an average liability of $300 or more per month must file a monthly tax return. Employers with smaller tax liabilities may file quarterly returns. ​

If a due date falls on a Saturday, Sunday, or legal holiday, the due date becomes the next business day.

Withholding Tax Returns are filed in TAP.