This article applies to:

Mississippi

Form	Filing Requirements	Corrections
1099-LTC 1099-SA 1099-S W-2G	Direct filing required of forms that have state withholding.	Corrections of directly filed forms are completed in the EFW2C or 1220 format. Only corrected statements are required.
1099-B 1099-DIV 1099-G 1099-INT 1099-K 1099-MISC 1099-NEC 1099-OID 1099-PATR 1099-R 5498	File data through the IRS Combined Federal/State Program. Direct filing required of forms that have state withholding.	Corrections of directly filed forms are completed in the EFW2C or 1220 format. Only corrected statements are required.
W-2	Direct filing required of all W-2s that have dollars to report where the taxable state is Mississippi.	Corrections of directly filed forms are completed in the EFW2C or 1220 format. Only corrected statements are required.
1099-A	No filing required.	N/A
1099-C 1099-Q	Direct filing required for amounts > $600.	N/A

Filing Due Date
Last day of January (W-2s), Last day of February (1099s)

Filing Method
Electronic Upload

Electronic Filing URL
https://tap.dor.ms.gov/

Filing Format
IRS Publication 1220 for Form 1099 filings, SSA EFW2 for Form W-2 filings

CFS Participant
Yes

Supporting Documentation

https://www.dor.ms.gov/business/withholding-tax

Additional Information
File a separate Mississippi Form 89-140 on paper for every type of return.