Mississippi State W-2 Reporting Requirements

Is Mississippi State W-2 Reporting Required?

Yes, Mississippi does require state W-2 reporting even if there was no state tax withholding.

How Must Mississippi State W-2 Reporting be Filed?

Mississippi accepts paper filing and e-filing.

However, employers submitting 25 or more Forms W-2 are required to file electronically.

What are the Forms and Due Dates for Mississippi State W-2 Reporting?

In addition to Form W-2, Mississippi requires Form 89-140Mississippi Annual Information Return to be filed.

Forms W-2 and 89-140 are due by January 31. 

What are the W-2 penalties for Mississippi?

The W-2 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 Filing Agency?

Mississippi Department of Revenue
P.O. Box 1033
Jackson, MS 39215-1033
Phone: (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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