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January 31, 2020
2020-0256

Mississippi releases 2020 income tax withholding tables; withholding allowance certificate update

The Mississippi Department of Revenue released 2020 wage-bracket withholding tables to its website. Publication 89-700, Withholding Income Tax Tables and Employer Instructions is not updated for 2020. There is no percentage method available to determine Mississippi withholding; however, the Department does provide a computer payroll flowchart for 2020.

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.

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

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Contact Information
For additional information concerning this Alert, please contact:
 
Workforce Tax Services - Employment Tax Advisory Services
   • Kenneth Hausser (kenneth.hausser@ey.com)
   • Debera Salam (debera.salam@ey.com)
   • Kristie Lowery (kristie.lowery@ey.com)

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