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DOR


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WITHHOLDING TAX

Your Withholding Tax account is available for viewing and access in TAP.


REGISTRATION

Register for a new Withholding Account using TAP. Go to TAP and follow
instructions for registration.

Register for online access to existing Withholding tax accounts. More
information.


W2 / 1099

Employers that issue 25 or more W-2s are required to electronically submit those
to the DOR. The taxpayer may be subject to penalties if they issue more than 25
W-2s and do not file as required. You can enter or upload your W2s or 1099s on
TAP. More information.


FSET AVAILABLE

Bulk filing through the FSET program (Fed/State Employment Taxes) is available.
If you use a software package, it is likely your software company is
participating in FSET and has the capability to transmit returns and payment
information to the DOR in bulk. If so, you will not need to use TAP to file and
pay. More Information


DUE DATES

Withholding Returns are due the 15th day of the month following the period. If a
due date falls on a Saturday, Sunday, or legal holiday, the due date becomes the
next business day.

 * W-2s are due to Employees by January 31st
 * Paper and Electronic W-2s are due to DOR by January 31st
 * Paper 1099s (less than 25) are due to DOR by February 28th
 * Electronic 1099s are due to DOR by February 28th


 INFORMATION

 * Frequently Asked Questions
 * Tax Law, MS Code at Lexis Publishing Title 27, Chapter 7, Article 3, MS Code
   Ann.
 * Tax Regulations, Title 35, Part III, Subpart 11, MS Administrative Code
 * Economic Development Regulations
 * Pub. 89-145  - Withholding Procedures and Specifications for Filing Wage and
   Tax Information Electronically
 * Pub. 89-700   - Withholding Instructions and Tax Tables 
 * Flowchart   - Withholding Computer Payroll Accounting


TAX TABLES

 * Daily
 * Weekly
 * Bi-Weekly
 * Semi-Monthly
 * Monthly


FORMS

 * Bond Forms
 * Form 89-350  - Withholding Exemption Certificate Completed by employee;
   retained by employer.
 * Form 89-140  - Annual W-2 and 1099 Information Return (Fill In Version)
 * Form 89-386  - Affidavit for Withholding Income Tax on Sale of Real Estate by
   Non-Resident
 * Prior Year Forms
 * Approved Withholding Providers
   * 2022
   * 2021
   * 2020
   * 2019
   * 2018
   * 2017
   * 2016
   * 2015
   * 2014
   * 2013


BUSINESS

 * Business Taxes
 * Amusement
 * Sales and Use Tax
 * Corporate Income and Franchise Tax
 * Withholding Tax
 * FSET Development
 * Interstate Commercial Vehicles
 * Petroleum Tax
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 * Alcoholic Beverage Control
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