Mississippi Annual Information Return

The Mississippi Annual Information Return is a form used by employers to report wages, withholdings, and other taxable amounts for employees to the Mississippi Department of Revenue. This return consolidates all W-2, 1099, and other information returns for a specific tax year, ensuring proper reporting of state income tax withheld. Employers must submit this form along with copies of the corresponding wage and payment reports to maintain compliance and avoid penalties. It tracks the total tax withheld versus the amounts remitted, ensuring accurate reconciliation of withholding obligations. Electronic submission is required for businesses issuing ten or more returns, while smaller employers may file on paper.

How To Complete The Mississippi Annual Information Return

1. Enter Employer Name: Provide the full legal name of the company issuing the returns.
2. Enter Employer Address: Include the street address, city, state, and ZIP code for proper identification.
3. Provide Federal Employer Identification Number (FEIN): Enter the FEIN for your business to uniquely identify the submitting entity.
4. Include Mississippi Account ID: If applicable, provide your Mississippi state tax account number.
5. Check Form Type: Indicate whether the submission includes W-2, W-2C, 1099-R, other 1099, or other specified return types.
6. Enter Number Of Forms Submitted: Record the total number of forms being reported for each return type.
7. Enter Mississippi Taxable Wages: Include total wages subject to Mississippi withholding reported on all forms of that type.
8. Enter Mississippi Tax Withheld: Record the total amount of Mississippi income tax withheld for all recipients included in this submission.
9. Enter Mississippi Tax Remitted: Enter the total state tax actually remitted. If this differs from tax withheld, an amended return must be filed separately.

Signature And Contact Information

10. Authorized Signature: The officer or authorized representative of the submitting company must sign the form certifying accuracy.
11. Print Submitting Company Name (If Different): If another entity is filing on behalf of the employer, enter that company’s name.
12. Provide Contact Person: Print the name of a person responsible for questions regarding this return.
13. Enter Contact Phone Numbers: Provide the phone number of the submitting company and the contact person.
14. Date Signed: Enter the date the form is signed to document certification.
15. Date Mailed: Record the mailing date for tracking purposes.

Filing Requirements And Electronic Submission

16. Electronic Filing Requirement: Employers issuing 10 or more W-2s, 1099s, or other information returns must file electronically through the Taxpayer Access Point (TAP) in the required formats.
17. W-2 Format: Submit W-2s in SSA format, including the “RS” record for state tax data, per SSA Publication EFW2.
18. 1099 Format: Submit 1099s, W-2Gs, and other information returns in IRS format, following specifications in IRS Publication 1220.
19. Paper Submission: For employers submitting fewer than 10 returns or when filing paper forms, mail the completed form with copies of the returns to Mississippi Department of Revenue, Withholding Tax Division, P.O. Box 23058, Jackson, MS 39225-3058.

Important Notes

20. Do Not Include Payment With This Form: Do not submit a tax payment with this annual information return. Payments will not be credited if included; submit any additional payments separately via TAP or Form 89-105, Withholding Tax Return.
21. Separate Form For Each Return Type: A separate Annual Information Return form must be submitted for each type of form (W-2, 1099, etc.).
22. Deadlines:

• W-2s: Due to employees and Mississippi DOR by January 31st.
• 1099s: Paper and electronic submissions due by February 28th.
• If a due date falls on a weekend or state holiday, the next business day is the filing deadline.

23. Penalty Warning: Employers who issue more than 10 returns and fail to file properly may be subject to penalties. All employers are encouraged to file electronically for security and efficiency.
24. Income Reporting: Report income listed on 1099 forms in the “MS Taxable Wages” field to ensure accurate state tax tracking.