The Mississippi Employee’s Withholding Exemption Certificate is a payroll tax form employees use to tell their employer how much Mississippi personal exemption they are allowed to claim for state income tax withholding. The form helps the employer decide how much Mississippi income tax should be withheld from the employee’s wages each pay period. Employees use it to report their filing status, personal exemption amount, dependent exemptions, age or blindness exemptions, any extra withholding they want taken out, and any qualifying exemption from Mississippi withholding under military spouse residency rules. The form does not calculate the employee’s final tax return by itself. Instead, it gives the employer the information needed to withhold a reasonable amount from wages during the year. If the employee does not give this certificate to the employer, the employer must withhold Mississippi income tax from total wages without applying the employee’s exemptions. Employees should complete the certificate carefully because false information can lead to penalties, and a new certificate must be filed within 30 days after any change in exemption status.
How To File The Mississippi Employee’s Withholding Exemption Certificate
Give the completed certificate to your employer, not to the tax agency with your regular return. Your employer keeps the certificate with payroll records and uses it to calculate Mississippi income tax withholding. Complete a new certificate whenever your exemption status changes, such as a change in marital status, spouse employment, dependent count, age 65 status, blindness status, or military spouse exemption status. If you claim exemption from Mississippi withholding under military spouse residency relief rules, attach the required military documents to the certificate so your employer can validate the claim. Keep a copy for your own records because the amounts you claim may affect your paycheck withholding and year-end tax balance.
How To Complete The Mississippi Employee’s Withholding Exemption Certificate
Form Number: This certificate is identified as Form 89-350-25-8-1-000, revised 10/25.
Form Title: Use this certificate for Mississippi employee withholding exemption purposes.
Employee’s Name: Enter your full legal name as it should appear in your employer’s payroll records.
SSN: Enter your Social Security number accurately.
Employee’s Residence: Enter your home residence information.
Number And Street: Write your street address, including apartment or unit number if needed.
City Or Town: Enter the city or town where you live.
State: Enter the state for your residence address.
Zip Code: Enter your ZIP code.
Marital Status: Choose the marital status that applies to you for Mississippi withholding purposes.
Claim Your Withholding Personal Exemption: Use this section to calculate the Mississippi exemption amount you are claiming for withholding.
Personal Exemption Allowed: Review the exemption category that applies to you.
Amount Claimed: Enter the dollar amount you are allowed to claim for each exemption category.
Employee Instruction: File this certificate with your employer. If you do not file it, Mississippi income tax must be withheld from your full wages without applying your exemption amount.
Employer Instruction: Keep the completed certificate in your records. If it appears that an employee has claimed more exemption than allowed, the Department of Revenue should be informed.
Line 1, Single: If you are single and do not qualify as head of family, enter $6,000 as your personal exemption.
Line 2, Marital Status: Check the marital status option that applies to your situation.
Line 2(a), Spouse Not Employed: If you are married and your spouse is not employed, enter the full $12,000 married exemption amount.
Line 2(b), Spouse Is Employed: If both spouses are employed, divide the $12,000 married exemption between you and your spouse in amounts that are multiples of $500. Enter only the part you are claiming.
Line 3, Head Of Family: If you are single and qualify as head of family, enter $9,500. To qualify, you must be single and must have a dependent living in your home.
Line 4, Dependents: You may claim $1,500 for each qualifying dependent, other than yourself and your spouse, if that dependent receives chief support from you and qualifies as a dependent for federal income tax purposes.
Line 4, Head Of Family Dependent Rule: If you claim head of family status, do not count the one dependent who qualifies you for head of family status. You may claim $1,500 only for each additional qualifying dependent.
Line 4, Number Claimed: Enter the number of dependents you are claiming for this exemption.
Line 4, Amount Claimed: Multiply the number of claimed dependents by $1,500 and enter the total amount.
Line 5, Age And Blindness: Use this line if you, your spouse, or both qualify for an additional exemption based on age 65 or older or blindness.
Line 5, Age 65 Or Older Husband: Check this box if the husband has reached age 65 before the end of the taxable year.
Line 5, Age 65 Or Older Wife: Check this box if the wife has reached age 65 before the end of the taxable year.
Line 5, Age 65 Or Older Single: Check this box if you are single and have reached age 65 before the end of the taxable year.
Line 5, Blind Husband: Check this box if the husband is blind.
Line 5, Blind Wife: Check this box if the wife is blind.
Line 5, Blind Single: Check this box if you are single and blind.
Line 5, Amount Claimed: Count the number of boxes checked for age and blindness, multiply that number by $1,500, and enter the total.
Line 5, Dependent Age Or Blindness Note: Do not claim an age or blindness exemption for dependents.
Military Spouses Residency Relief Act: Use this section only if you qualify for exemption from Mississippi withholding under the service member and military spouse residency rules.
Exemption From Mississippi Withholding: This area is for employees who meet the required military spouse conditions and have no Mississippi tax liability.
Line 6, Total Amount Of Exemption Claimed: Add the exemption amounts from Lines 1 through 5 and enter the total. This total is used by your employer as the basis for Mississippi withholding.
Line 7, Additional Dollar Amount Of Withholding Per Pay Period: Enter any extra amount you want withheld from each paycheck, but only if your employer agrees to withhold the additional amount.
Line 8, Military Spouse Exempt Status: If you meet the conditions under the service member civil relief rules as amended by the Military Spouses Residency Relief Act and you have no Mississippi tax liability, write “Exempt” on Line 8.
Line 8, Required Attachments: If you claim the military spouse exemption, attach a copy of Federal Form DD-2058 and a copy of your Military Spouse ID Card so your employer can verify the exemption claim.
Declaration Statement: By signing the certificate, you state under penalties for filing false reports that the exemption amount claimed is not more than the amount you are allowed to claim, or that you are allowed to claim exempt status.
Employee’s Signature: Sign the certificate after you have completed all applicable lines.
Date: Enter the date you sign the certificate.
Personal Exemption Amounts
Single Individuals: The allowed personal exemption is $6,000.
Married Individuals Filing Jointly: The allowed joint exemption is $12,000.
Head Of Family: The allowed exemption is $9,500.
Dependents: The allowed exemption is $1,500 for each qualifying dependent.
Age 65 And Over: The allowed additional exemption is $1,500 for each qualifying taxpayer or spouse.
Blindness: The allowed additional exemption is $1,500 for each qualifying taxpayer or spouse.
Claiming Personal Exemptions
Single Individuals: If you are single, enter $6,000 on Line 1.
Married Individuals: Married taxpayers are allowed a total joint exemption of $12,000.
Married With Spouse Not Employed: If your spouse is not employed, claim the full $12,000 on Line 2(a).
Married With Spouse Employed: If your spouse is employed, you and your spouse may split the $12,000 exemption in any way you choose, as long as each amount is in multiples of $500 and the combined amount does not exceed $12,000.
Married Split Example: One spouse may claim $6,500 and the other may claim $5,500, or one spouse may claim $8,000 and the other may claim $4,000, as long as the total remains $12,000 or less.
Head Of Family Qualification: A head of family is a single person who maintains a home that is the main residence for that person and at least one dependent.
Head Of Family Entry: If you qualify as head of family, enter $9,500 on Line 3.
Head Of Family With More Than One Dependent: If you have more than one dependent, you may be able to claim additional dependent exemptions on Line 4, but not for the dependent used to qualify for head of family status.
Dependent Exemption Rule: You may generally claim an additional $1,500 for each dependent who receives chief support from you and qualifies as your dependent for federal income tax purposes.
Head Of Family Dependent Example: If a head of family taxpayer has two dependent children and a dependent mother living in the home, only two additional dependent exemptions may be claimed because one dependent is already used to qualify for head of family status.
Married Or Single Dependent Rule: Married or single individuals may claim an additional exemption for each qualifying dependent, but they should not count themselves or their spouse as dependents.
Married Dependent Split Rule: Married taxpayers may divide dependent exemptions between spouses in any way they choose.
Married Dependent Split Example: If a married couple has three qualifying children, one spouse may claim two and the other may claim one, or one spouse may claim all three and the other may claim none.
Line 4 Dependent Entry: Enter the total dependent exemption amount on Line 4.
Age 65 Additional Exemption: A taxpayer, spouse, or both may claim an additional $1,500 each if age 65 is reached before the end of the taxable year.
No Dependent Age Exemption: Dependents do not qualify for an additional exemption just because of age.
Line 5 Age Entry: Check the applicable age 65 or older box on Line 5.
Blindness Additional Exemption: A taxpayer, spouse, or both may claim an additional $1,500 each if blind.
No Dependent Blindness Exemption: Dependents do not qualify for an additional exemption because of blindness.
Line 5 Blindness Entry: Check the applicable blindness box on Line 5.
Line 5 Calculation: Multiply the number of checked boxes on Line 5 by $1,500 and enter the total exemption amount.
Final Filing Rules
Total Exemption Claimed: Add all exemption amounts from each category and enter the total on Line 6. Your employer uses this amount with the Mississippi withholding tables.
New Certificate Requirement: File a new exemption certificate with your employer within 30 days after any change in your exemption status.
False Information Penalty: Penalties may apply if you knowingly provide false information.
Failure To File Rule: If you do not give your employer an exemption certificate, your employer must withhold Mississippi income tax on your total wages without applying any exemption benefit.