The Mississippi Department of Revenue released an updated Form 89-700-18, Withholding Income Tax Tables And Employer Instructions, containing updated wage-bracket withholding tables for 2019. There is no percentage method available to determine Mississippi withholding.

Mississippi withholding exemption certificate required

When beginning employment or when a change in exemptions is needed, employees are required to complete and furnish to their employers a Form 89-350, Mississippi Employee's Withholding Exemption Certificate, indicating the amount of state personal exemptions to which they are entitled.

Federal Form W-4 will not supply the proper information for Mississippi withholding purposes. In the event that the employee fails to submit Mississippi Form 89-350, the employer must withhold based on zero exemptions.

Supplemental withholding

Mississippi does not provide for a supplemental withholding rate.

2018 Form W-2 filing reminders

Employers filing 25 or more Forms W-2/1099 are required to file electronically over the Department's Taxpayer Access Point (TAP) electronic reporting system. Filing specifications may be found in Publication 89-145-18, Withholding Procedures and Specifications for Filing Wage and Tax Information Electronically.

• Paper and electronic Forms W-2 are due to the Department by January 31, 2019
• Paper Forms 1099 (fewer than 25) are due to the Department by February 28, 2019
• Electronic Forms 1099 are due to the Department by February 28, 2019

For more information on Mississippi withholding tax, see the Department's website.

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