Mississippi State 1099 Tax Filing

Does Mississippi require state 1099 tax filing?

Yes, Mississippi requires all 1099 forms to be filed with the Mississippi Department of Revenue.

Which forms does Mississippi require?

If Mississippi tax is withheld for any income earned, payers are required to submit a filing to the Mississippi Department of Revenue. This may include the following forms:

1099-A 1099-G 1099-MISC 1099-QA
1099-B 1099-INT 1099-NEC 1099-R
1099-C 1099-K 1099-OID 1099-S
1099-CAP 1099-LS 1099-PATR 1099-SA
1099-DIV 1099-LTC 1099-Q 1099-SB

In addition to Forms 1099, Mississippi requires Form 89-140Annual Information Return, to be filed.

If submitting a paper filing, a form 1096 must be included as well.

How must Forms 1099 be filed with Mississippi ?

Mississippi accepts both paper filing and e-filing. However, if filing 25 or more forms 1099, then filing electronically is required.

Does Mississippi participate in Combined Federal/State Filing?

Yes, Mississippi participates in Combined Federal/State Filing. If you utilize CF/SF when filing your 1099s, the IRS will forward the information to the Mississippi Department of Revenue and you will not have to do so yourself.

However, if state withholding is reported on Forms 1099, you must file these forms directly.

What are the deadlines for Mississippi 1099 Reporting?

Traditionally, the filing deadlines for Mississippi are as follows:

  • Form 89-140 – February 28th
  • Forms 1099 – February 28th

If these deadlines fall on a weekend or legal holiday, then the due date is typically the following business day.

What are the 1099 penalties for Mississippi ?

The 1099 penalties for Mississippi are as follows:

  • Late filing or Late Payment: Penalty is 10% of tax due, plus interest of 1% per month until filed/paid.
    • There is no limit to the amount of interest that may be charged.
  • Fail to File or furnish forms: Penalty is $5 per form.
    • Minimum penalty of $250 and maximum penalty of $10,000 for each reporting account.
  • Fail to file or furnish due to intentional disregard: Penalty is $25 per form.
    • Minimum penalty of $250 and maximum penalty of $50,000 for each reporting account.

See the Mississippi Withholding Tax webpage for more information.

What is the responsible state agency?

Mississippi Department of Revenue
P.O. Box 1033
Jackson, MS 39215-1033
(601) 923-7300

What about other states?

Alabama Florida Louisiana Nebraska Oklahoma Vermont
Alaska Georgia Maine Nevada Oregon Virginia
Arizona Hawaii Maryland New Hampshire Pennsylvania Washington
Arkansas Idaho Massachusetts New Jersey Rhode Island West Virginia
California Illinois Michigan New Mexico South Carolina Wisconsin
Colorado Indiana Minnesota New York South Dakota Wyoming
Connecticut Iowa Mississippi North Carolina Tennessee
Delaware Kansas Missouri North Dakota Texas
District of Columbia Kentucky Montana Ohio Utah

BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.

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