States / Mississippi

Mississippi

Last checked Oct 22, 2026

Mississippi practitioners use about four state logins for tax and payroll work, run by four agencies. State taxes are filed in the Department of Revenue's Taxpayer Access Point (TAP), the front end of MARS, FAST Enterprises' GenTax system, bought in 2010 and rolled out in phases through fiscal 2015. FAST's combined maintenance agreement for MARS and the MARVIN vehicle system now carries a $175.6M not-to-exceed lifecycle cost, after the ITS Board extended it to September 2031 in July 2026. Unemployment tax and claims run on the ReEmployUSA system Tata Consultancy Services built for Mississippi, which leads a consortium that now also serves Maine and Connecticut. The TCS agreement reached a $260.5M lifecycle ceiling in June 2025, when the ITS Board also picked IBM to take over maintenance at an estimated $163.8M over five years; MDES signed a $12M one-year emergency contract with IBM in November 2025 to cover 2026. The Secretary of State picked Civix in 2025 to replace its business filing system. Mississippi has no state paid family and medical leave insurance program.

Who administers what

Every fact links to its source and carries a label: Public record Vendor claim Press / secondary

What the state has spent

Contract totals are the approved ceilings or current contract values the sources state, not money paid, and they are added up only where a plain contract figure exists. The yearly average spreads each system's payments over the years they cover (marked p), or, where no payment data was found, its contract total over the contract term (marked c); systems with neither are left out; it is an estimate of the yearly cost, not a reported figure. Payments to date and project budgets or estimates are added up in their own tiles, from the figures shown in the table; the three kinds of figure overlap and are never added together. Follow each system below for its sources.

Portals practitioners use

Leadership and contacts

Checked Oct 30, 2026. People change roles often; confirm on the agency's site before relying on a name.

Chain of command

• Voters
  • Governor: Tate Reeves
    • Commissioner of Revenue: Chris Graham Mississippi Department of Revenue
    • Executive Director: William J. Ashley, Ph.D. Mississippi Department of Employment Security (MDES)
    • Executive Director, Mississippi Department of Human Services: Bob Anderson Mississippi Department of Human Services, Division of Child Support Enforcement
  • Secretary of State: Michael Watson Mississippi Secretary of State

Employer account numbers

Checked Oct 29, 2026.

Two state agencies issue Mississippi employer numbers: the Department of Revenue (the withholding Account ID, in the Taxpayer Access Point, TAP) and the Department of Employment Security (the unemployment insurance Employer Account Number, in AccessMSTax). MDES says its new-employer UI rates do not include the Workforce Investment and Training Contribution rate that may apply for the rate year; no separate account number for that contribution was found. Mississippi has no state paid family and medical leave or disability insurance program with an employer account.

Layout: 9 is a digit, A is a letter, other characters are shown as the agency writes them. No real account numbers appear on this site.

Employer tax ID numbers for every state researched

Unemployment insurance tax

Checked Nov 3, 2026. Mississippi Department of Employment Security (MDES)

Mississippi taxes the first $14,000 of each employee's wages. A new employer pays 1.0% in its first year of liability, 1.1% in the second and 1.2% from the third year until it earns a modified rate, plus the workforce training contributions; modified rates run from 0.2% to 5.4%. A further 0.20% (Workforce Enhancement Training, Office of Workforce Development and, in some years, Mississippi Works contributions) is added on top of the UI rate.

Taxable wage base

2026: $14,000
Not indexed on the pages read: MDES states a flat $14,000 per employee per calendar year. source Public record

New employer rate

2026: 1% First year of liability 1.0%, second year 1.1%, third and later years 1.2%, until the employer is eligible for a modified rate (Miss. Code 71-5-353(1)(a)). These rates do not include the training contributions. An employer that acquires a liable business may take that business's rate. source Public record

Rate range

2026: 0.2% to 5.4%, Modified rate = general experience rate (trust fund and unassigned charges, with a solvency factor) + individual experience rate (benefits charged over the 36 months ending June 30 divided by taxable wages for the same period) MDES gives the range without a year ("between .2 percent and 5.4 percent"); employers that fail to file required reports in the computation period are assigned 5.4%. Whether the range includes the training contributions is not stated. DOL's Significant Provisions effective July 2026 lists Mississippi at 0.00% to 5.40% (rates excluding surtaxes and non-UI taxes) with a 1.00% new employer rate; MDES's own range is used. source Public record

Other assessments

• Workforce investment and training contributions (Mississippi Workforce Enhancement Training 0.15%, Mississippi Office of Workforce Development 0.01%, Mississippi Works 0.04%), Miss. Code 71-5-353(3): 0.20% of taxable wages for calendar years after 2016, added to the general and individual experience rates. The 0.04% Mississippi Works part is collected only in years when the general experience ratio, adjusted and cut by 50%, gives a general experience rate below 0.2%. The training contribution is suspended for a rate year when insured unemployment averages over 5.5% for the three months before it. Not charged to reimbursing employers. Collections go to the Workforce Investment and Training Holding Account. (2026) source Public record

Rate notices

Employers that qualify for a modified rate are notified of it each year before the first quarter tax return is due (Employer Reference Guide, revised February 2016).. Protest: Appeal a rate assigned by MDES within 30 days after the date of mailing of the rate notice. source Public record

Filing

Quarterly tax (contribution) and wage report
Due: Last day of the month after the quarter: April 30, July 31, October 31, January 31; the next workday when the date is a Saturday, Sunday or state or federal holiday. Under the Mississippi Level Payment Plan (elect by April 1, pay by bank draft) payments are due May 15, August 15, November 15 and January 31.
Electronic filing: MDES says reports and payments should be submitted online; filing online needs the Employer Account Number and an AccessMSTax user ID and password. No mandate stated on the pages read.
AccessMSTax source Public record

FUTA credit reduction

None. Not listed by the U.S. Department of Labor as having a Title XII advance balance on January 1, 2026, and not a credit reduction state in any year from 2010 to 2025. source Public record

The training contributions are reported on the same quarterly tax report as UI taxes ("training taxes due"). Statute text was read from HB 12 of the 2025 Regular Session as introduced, which reprints Miss. Code 71-5-353; that bill was not checked for passage, and only the unchanged text is relied on here.

Not confirmed: 2026 and 2027 general experience rate, and whether the 0.04% Mississippi Works contribution applies in 2026: not on MDES public pages read. Wage base and rate figures for 2027: not published by MDES when checked; the MDES FAQ gives no year for the $14,000 base or the 0.2% to 5.4% range. Whether the 0.2% to 5.4% range includes the training contributions, and whether those contributions count toward the FUTA credit: not stated in the sources read. Voluntary contributions: not mentioned on MDES pages read; not confirmed either way. Rate notice timing is from the Employer Reference Guide revised February 2016; a current MDES statement was not found.

Unemployment insurance tax in every state

Income tax withholding

Checked Nov 3, 2026

Each employee gives the employer Form 89-350; the Department says federal exemption certificates will not supply the information for Mississippi withholding, and with no 89-350 the employer withholds on zero exemption. Mississippi sets no flat supplemental rate: bonuses are withheld by adding them to regular wages, or at the employee's highest expected bracket rate if that overwithholds. Mississippi states no reciprocal agreement; nonresidents are withheld on for all Mississippi work unless their Mississippi earnings for the year will be below their standard deduction, and the rate above $10,000 falls from 4.0% in 2026 to 3.75% in 2027.

Withholding certificate

Form 89-350, Mississippi Employee's Withholding Exemption Certificate (Rev. 07/25). Federal Form W-4: not accepted. Secured from each new employee when hired. An amended certificate reducing the exemption is due within ten days if the change would increase the tax withheld. With no certificate on file: Withhold based on zero exemption (Pub 89-700); the Department's FAQ says withhold as if the employee is single with no exemptions. Line 8 of Form 89-350: a military spouse meeting the Servicemembers Civil Relief Act conditions, as amended by the Military Spouses Residency Relief Act, with no Mississippi liability writes "Exempt" and attaches Federal Form DD-2058 and a copy of the Military Spouse ID Card. If an employee claims more than 10 allowances or exempt and wages normally exceed $200 per week, the employer sends a copy of the certificate to the Department. source Public record

Supplemental wages

2026: Paid with regular wages: withhold on the total as one payment. Paid separately: if no tax was withheld from regular wages, add the supplemental wages to the regular wages and withhold on the total; if tax was withheld, the employer may add them, compute the tax on the total and subtract the tax already withheld. If that results in substantial overwithholding, the amount may be computed at the percent of the highest bracket the employee is expected to reach. source Public record

Withholding tables

Pub 89-700, Withholding Income Tax Tables and Employer Instructions (Rev. 07/25, revised 1.13.2026) (2026). Tax year 2026 rates: first $10,000 at 0%, the remaining balance at 4.0%. Exemptions: single $6,000, head of family $9,500, married $12,000; standard deductions $2,300, $3,400 and $4,600.

Reciprocity

No reciprocal agreements. No reciprocal agreement is stated. A Mississippi resident working in another state with an income tax has that state's tax withheld instead of Mississippi's and takes a credit on the Mississippi return. source Public record

Nonresidents working here

Withhold Mississippi tax from all wages a nonresident earns for services in Mississippi unless the employee's Mississippi earnings for the year will be less than the standard deduction for the filing status. Convenience of the employer: null: the sources read do not address remote work for a Mississippi employer. Pub 89-700 section 5; Department business tax FAQ. source Public record

Deposits and returns

• monthly: Generally average liability of $300 or more per month; the Department assigns the frequency. Due 15th day of the following month
• quarterly: Smaller liabilities. Due 15th day of the month following the quarter (April 15, July 15, October 15, January 15)

Monthly or quarterly withholding return, filed with the payment by the 15th of the month following the period, even if no tax is due; paper filers without internet use the preaddressed coupons, Form 89-105. Transient and seasonal employers file monthly. Annual information return Form 89-140 and W-2s: see the information returns page. Withholding taxpayers with a liability of $20,000 or more for any reporting period must file and pay electronically. Electronic reporting through TAP is mandatory for employers submitting 10 or more W-2s or 1099s. Mississippi has no federal-style depository system: tax withheld is paid directly to the Department. Taxpayer Access Point (TAP) source Public record

Annual reconciliation

89-140, due With the statements: January 31 for W-2s, February 28 for 1099s.. With the W-2 and 1099 filing rules

Recent and coming changes

• Jan 1, 2026 Tax year 2026 rate on taxable income above $10,000 is 4.0% (down from 4.4% in 2025); the 2026 withholding tables reflect it. source Public record
• Jan 1, 2027 Tax year 2027 rate on taxable income above $10,000 falls to 3.75% (HB 1, 2025 Regular Session); 2027 withholding tables not yet published. source Public record

Withholding is required from a resident working in another state unless that state requires withholding. Annual information return (Form 89-140) and W-2 and 1099 filing are on the information returns page (data/inforeturns/mississippi.json).

Not confirmed: Pub 89-700 says to withhold on zero exemption when no 89-350 is filed, while the Department FAQ says single with no exemptions; the two may differ for table selection. The quarterly-filer threshold is stated only as "smaller tax liabilities" (below $300 average per month); no annual filing frequency was found. 2027 withholding tables at 3.75% are not yet published.

Withholding rules in every state

Credits for other states' taxes and part-year residents

Checked Nov 3, 2026

Mississippi gives legal residents a credit on Form 80-105, line 18 for income tax paid to another state on income earned there and taxed by Mississippi, figured on Form 80-160 and limited three ways by Miss. Code Ann. Section 27-7-77. A part-year resident files Form 80-205, the Non-Resident/Part-Year Resident Return, and is taxed only on income earned while a resident, with deductions and exemptions prorated by the ratio on line 13c, so income from the nonresident period is excluded; the credit line is not applicable on that return. Mississippi gives nonresidents no reverse credit and is an associate member of the Multistate Tax Commission.

Residents: credit for tax paid to other states

Form 80-160, Tax Credit For Income Tax Paid To One Or More Other States (Rev. 09/25). Line: Form 80-160, line 12, to Form 80-105, page 1, line 18 (or Form 81-110, page 1, line 3 for fiduciaries). Limit: Miss. Code Ann. Section 27-7-77: the credit may not exceed (1) the Mississippi income tax due (line 17), (2) the income tax actually paid to the other state, or (3) the tax computed by applying the highest applicable Mississippi rates to the net taxable income reported to the other state. On Form 80-160, line 12 is the lesser of line 10, column 6 (the lesser, per state, of the tax at Mississippi rates or the tax due the other state) or the Mississippi tax due. Covers: Income tax imposed by another state on income earned in that state and taxed by Mississippi. Attach: A copy of the income tax return filed with the other state, Form 80-160 and proof of payment of the tax; a Form W-2 showing tax withheld is not proof of payment. Income tax credits allowed by another state are not treated as taxes actually paid, so another state's credit reduces the Mississippi credit. Miss. Code Ann. Section 27-7-77. source Public record

Part-year residents: income while a nonresident

Excluded from income A part-year resident is taxed only on income earned while a resident of Mississippi; total income from all sources is declared only to prorate the exemptions and the standard or itemized deductions by the ratio of Mississippi income to total income. Form 80-205, Non-Resident/Part-Year Resident Return. Line: Form 80-205, line 13c ratio (line 13a divided by line 13b, not over 100%), used to prorate deductions (line 14) and exemptions (line 15). source Public record

Part-year residents: credit for the period of residence

Not available. The instructions mark the credit line as not applicable on the Non-Resident Return, which is the return a part-year resident files, and Form 80-160 allows the credit only to legal residents. source Public record

Nonresidents: reverse credit

No. The credit is allowed only to legal residents of Mississippi; nonresidents pay Mississippi tax on Mississippi income on Form 80-205. source Public record

Multistate Tax Compact

Associate member. source Public record

Other interstate rules

• Legal residence: a person who meets the voter requirements or enjoys the homestead exemption is a legal resident and remains one while temporarily absent, until a new legal residence is established; changes in driver's license, vehicle tags, voter registration and property taxes show intent to change. source Public record

Form 80-205 has a separate credit (line 28) for tax paid on Mississippi's own electing pass-through entity tax return (Form 80-161); that is not a credit for another state's tax. Form 80-160 for 2025 computes the tax at Mississippi rates as 0% on the first $10,000 and 4.4% on the rest. Reciprocity and withholding are on the withholding page.

Not confirmed: Whether a part-year resident can get any relief for tax paid to another state on income earned there during the Mississippi residence period is not addressed beyond the instruction that line 18 does not apply on Form 80-205; Miss. Code Ann. Section 27-7-77 was not read. Whether the credit covers another state's local income taxes, foreign taxes, or another state's pass-through entity tax on a resident's share is not stated on Form 80-160 or in the instructions. No change to the credit or part-year rules for 2026 was searched for.

Multistate rules in every state

Business return deadlines and annual reports

Checked Nov 4, 2026

Corporations file the combined corporate income and franchise tax return (Form 83-105) by the 15th day of the fourth month after the year ends (April 15, 2026 for calendar 2025), even if inactive, with the federal extension dates followed when the tax is paid with Form 83-180. S corporations and partnerships file the pass-through entity return (Form 84-105) by the 15th day of the third month (March 16, 2026). Corporations file a $25 annual report with the Secretary of State by April 15; domestic LLCs file one free (foreign LLCs $250) on the date the Secretary sets, and since 2025 every nonprofit files a free annual report by May 15.

Corporate return

Corporate income tax. Form 83-105, Mississippi Corporate Income and Franchise Tax Return (income and franchise tax on one combination return). Due: On or before the 15th day of the fourth month following the close of the accounting year; the next business day if the due date falls on a Saturday, Sunday or legal holiday. For tax year 2025: Apr 15, 2026. Fiscal years: A short taxable year is due on or before the 15th day of the fourth month following the close of the short year. source Public record

Corporate extension

By request. Mississippi follows the federal extended due date. Form 83-180 (Mississippi Application for Extension) with the tax due; the federal extension is accepted instead if no tax is owed on the due date. Tax must be remitted with Form 83-180 by the original due date; the extension does not extend the time to pay income or franchise tax, and interest and penalty apply on late payment.

S corporations

Form 84-105, Mississippi Pass-Through Entity Tax Return (income and franchise tax). Due: On or before the 15th day of the third month following the close of the accounting year (or of the termination date if the S election ended during the year). For tax year 2025: Mar 16, 2026. Federal extended due dates followed; tax due is remitted with Form 83-180 by the original due date. source Public record

Partnerships

Form 84-105, Mississippi Pass-Through Entity Tax Return, filed by every partnership, LLC or LLP, domestic or foreign, with Mississippi property, business or income. Due: Calendar year: no later than March 15; fiscal year: the 15th day of the third month after the year ends. For tax year 2025: Mar 16, 2026. Federal extended due dates followed; tax due is remitted with Form 83-180 by the original due date. source Public record

Individuals

Form 80-105 (residents); Form 80-205 (nonresidents and part-year residents). For tax year 2025: Apr 15, 2026. The same time to file as the federal extension; tax owed must be paid with Form 80-106 by the original due date. source Public record

Annual report

Filed with the Mississippi Secretary of State, Business Services through Business Forms and Filings portal (Secretary of State).

The annual report is separate from the Department of Revenue's corporate income and franchise tax return, which a corporation files every year until it is dissolved or withdrawn with the Secretary of State. The Secretary of State's annual reports page and Business FAQs answered with a Cloudflare check in this run; fees are from the Secretary of State's Services and Fees Schedule (revised October 2024) and its older fee schedule PDF.

Recent and coming changes

• Jan 1, 2026 Franchise tax rate stepped down to $0.50 per $1,000 of capital over $100,000 for tax years beginning in 2026 and $0.25 for tax years beginning in 2027 (minimum $25), completing the phase-out that ends with tax year 2027 source Public record
• Jul 1, 2024 All nonprofit corporations must file an annual report with the Secretary of State, due May 15, under HB 1344 of 2024; first reports available January 1, 2025 source Public record

March 15, 2026 was a Sunday, so 2025 calendar-year Form 84-105 returns were due Monday, March 16, 2026 under the next business day rule.

Not confirmed: Consequence for a profit corporation that does not file its annual report (the Business Corporation Act section was not read). Whether the $25 nonprofit annual report fee on the October 2024 schedule still applies, given the announcement that the new nonprofit report has no cost. Whether franchise tax is fully repealed for tax years beginning on or after January 1, 2028 (the PTE booklet says the phase-out ends with tax year 2027; the statute was not read).

Deadlines and annual reports in every state

Electronic payment, penalties and interest

Checked Nov 4, 2026

Mississippi requires withholding taxpayers with a liability of $20,000 or more for a reporting period to file and pay electronically, may require the same of anyone owing $20,000 or more on a return, and requires 32 listed taxes (such as gasoline, gaming, insurance premium and occupancy) to be filed and paid through TAP. Late filing is 5% a month up to 25%, at least $100 for income tax, and late payment is 0.5% a month up to 25%. Interest is 0.5% a month (on or after January 1, 2019).

Interest on unpaid tax

Fixed rate of one half of one percent per month, charged from the due date until paid; it does not reset each year. source Public record

When tax must be paid electronically

• Withholding: A liability of $20,000 or more for any reporting period. Methods: ACH debit through TAP; ACH credit (CCD+ with TXP addenda); wire transfer only with the Department's permission when ACH debit is not possible. TAP account; a taxpayer unable to file electronically may ask to be relieved of the requirement. Penalty for paying another way: For failing to file as required: $25 the first time and $500 each time after (MCA 27-3-83(4)); no separate payment penalty stated. source Public record
• All taxes: The Department may require any person owing $20,000 or more in connection with any return, report or other document to remit by the means it sets (Miss. Code Ann. 27-3-81). Methods: ACH debit through TAP or ACH credit; wire transfer with permission. Notification at least 90 days before the requirement begins. source Public record
• Other: 32 listed taxes and fees: All filers of the listed taxes, including 911 emergency fee, beer excise, gaming, gasoline, insurance premium, motor vehicle rental, occupancy, oil and gas severance, special fuel, tobacco excise and stamps, and wage or withholding information returns with 10 or more W-2s or 1099s. Methods: Returns and payments through TAP (ACH debit), or ACH credit. TAP account. source Public record

Penalties

Late filing

Covers: Income tax returns (individual, corporate, pass-through entity); the business FAQ states the same rule for income and franchise tax. 5% per month on the tax deficiency or delinquency. Maximum: 25% in the aggregate. Minimum: $100 for income tax. source Public record

Late payment

Covers: Income and franchise tax paid late, even when an extension to file was granted. 0.5% per month. Maximum: 25% in the aggregate. source Public record

Estimated tax, individuals

Charged as interest. 0.5% per month on each underestimated installment. Safe harbor: Required installments are one quarter of the lesser of 80% of the current year's Mississippi tax or 100% of the prior year's tax. Form: Form 80-320, Individual Income Tax Interest and Penalty Worksheet. source Public record

Estimated tax, corporations

Charged as both. Penalty of 10% plus interest at 0.5% per month on the underpayment from the payment due date until paid or the next payment due date. Safe harbor: Estimates required when annual income tax exceeds $200; installments based on the lesser of 90% of the current year's tax or the prior year's tax; a large corporation ($1 million of Mississippi taxable income in any of the three prior years) may use the prior year's tax only for the first installment and must pay at least 90% of the current year's tax. Form: Form 83-305. source Public record

Penalty relief

No general penalty waiver procedure was found on the pages read; under a voluntary disclosure agreement the Department may limit the statute of limitations and waive penalties. source Public record

Other penalties

• Sales tax deficiency or delinquency due to negligence or failure to comply. 10% of the deficiency or delinquency, or interest at 0.5% per month, or both. source Public record
• Incomplete corporate return or missing schedules. $25 per required attachment or schedule, up to $500 per return. source Public record
• Failure to file an information return or furnish a required statement. $5 per statement, minimum $250, maximum $10,000 per reporting account ($25 per statement, up to $50,000, for intentional disregard). source Public record
• Failure to file corporate, S corporation or partnership returns electronically when required. $25 for the first instance and $500 for each later instance. source Public record
• Withholding tax filed or paid late. 10% of the tax due (withholding page, MCA 27-7-345). source Public record

No interest rate change is announced for 2027; the 0.5% a month rate is fixed rather than reset each year. The Department's withholding information page still says interest is 1% per month and penalty 10%; the business FAQ and 2025 income tax instructions give 0.5% a month for interest, so 0.5% is recorded and the conflict is listed in open.

Not confirmed: The withholding tax information page states interest of 1% per month, which conflicts with 0.5% per month in the business FAQ and the 2025 instructions; the statute (Miss. Code Ann. 27-7-53 and related sections) was not read because the code is published only through a commercial site. Whether sales and use tax returns and payments must be electronic for all filers: not on the TAP list in Title 35, Part I, Chapter 04, and not otherwise confirmed. Penalty waiver request procedure, form and time limit. Dishonored payment penalty. Statute citations for the late filing and late payment penalties.

Electronic payment, penalties and interest in every state

Disaster relief rules

Checked Nov 4, 2026

Mississippi does not follow IRS postponements by a standing rule, but the Department of Revenue has issued an Income Tax Bureau notice adopting the federal date for each recent IRS postponement in the state. The notices cover individual income, corporate income and franchise, and pass-through entity returns and quarterly estimated payments; other taxes are handled case by case by calling 601-923-7700, which is also the number for penalty abatement.

When the IRS postpones deadlines

Announces relief case by case Each notice states the state will follow the federal extension, for example: "Mississippi will follow federal extensions granted to victims of Tropical Storm Arthur that took place on June 18, 2026." (Notice 80-26-003, Aug. 18, 2026). Earlier notices use the same wording (Notice 80-22-002, water crisis, 2022; Notice 80-26-001, Winter Storm Fern, 2026). The counties in the IRS relief (statewide for Winter Storm Fern). The Department also works with taxpayers elsewhere whose books, records or tax professionals are in the disaster area. Mississippi Department of Revenue Income Tax Bureau notices 80-26-001, 80-26-002, 80-26-003 and 80-22-002; no statute is cited in them. source Public record

Taxes covered

Individual income tax returns, corporate income and franchise tax returns, pass-through entity tax returns and quarterly estimated payments originally due during the period (the Fern notice also says file and pay). Not covered: Other tax types and payments due on prior liabilities are not automatically covered; relief for them may be granted case by case. source Public record

How to get relief

Automatic for taxpayers in the disaster area. A taxpayer who needs an extension for another tax, or who is outside the area, calls 601-923-7700. Penalties: A disaster area taxpayer who receives a penalty notice calls (601) 923-7700 to receive abatement. source Public record

Where relief is posted

Notices & Technical Bulletins (Mississippi Department of Revenue; the disaster notices are also posted under News)

Current relief (Tropical Storm Arthur to Feb. 1, 2027; May 2026 storms to Nov. 2, 2026) is already in disasters.json.

Not confirmed: No statute, regulation or standing policy statement behind the notices was found. Whether Mississippi gives relief for a disaster declared only by the governor was not found. No Mississippi casualty loss or disaster sales tax rule was looked for.

Current disaster relief and every state's rules

Federal tax picture

From the IRS's own statistics: the Data Book for fiscal 2025 and Statistics of Income for tax year 2023. Every state

Collected by type: Individual income tax withheld and FICA tax $10.6B; Individual income tax payments and SECA tax $4.1B; Business income taxes $1.0B; Excise taxes $203M; Estate and trust income tax $142M; Estate tax $80M; Unemployment insurance tax $33M; Railroad retirement tax $2.2M; Gift tax $1.2M. source Public record

Filers moving in and out, 2022 to 2023

30,358 returns (56,470 people) with $1.7B of income moved in from other states; 33,483 returns (59,612 people) with $1.8B moved out, a net loss of $0.1B in income. source Public record

Minimum wage

Checked Nov 3, 2026. U.S. Department of Labor, Wage and Hour Division (Mississippi has no state minimum wage law)

Mississippi has no state minimum wage law, so the federal $7.25 an hour applies to employers covered by the Fair Labor Standards Act, in 2026 and 2027. The federal tipped cash wage of $2.13 applies. Since July 1, 2013 state law (Miss. Code 17-1-51) has barred counties and cities from setting a minimum wage for private employers.

Rate

$7.25 from Jul 24, 2009 Federal minimum wage; no state minimum wage law.
$7.25 from Jul 24, 2009 Federal minimum wage; no change enacted.
The federal $7.25 applies to employers covered by the Fair Labor Standards Act. source Public record

How it is set

No state law source Public record

Tipped employees

2026: cash wage $2.13, tip credit $5.12 Federal FLSA amounts.
2027: cash wage $2.13, tip credit $5.12 Federal FLSA amounts; no change scheduled. source Public record

Local minimum wages

Not allowed: state law preempts them source Public record

HB 141 of 2013 (Chapter 445, approved by the Governor March 25, effective July 1, 2013), codified at Miss. Code 17-1-51, bars a county, board of supervisors, municipality or its governing authority from establishing a mandatory minimum living wage rate or minimum vacation or sick days for private employers. HB 108 of the 2026 Regular Session, as introduced, would have created a $10.00 state minimum wage; it is a bill, not law.

Not confirmed: No Mississippi agency page saying the state has no minimum wage law was found; the point rests on the U.S. DOL table, with the 2026 bill to create one as corroboration. The final status of HB 108 (2026) was not checked; nothing found shows it was enacted. No Mississippi poster list for minimum wage was found, so the poster line is left empty.

Minimum wage in every state

Paid family and medical leave

Checked Nov 3, 2026. No program

Mississippi has no state paid family and medical leave or temporary disability insurance program funded by payroll contributions, so there is no contribution rate or wage base for 2026 or 2027. Two 2026 bills to enact a Mississippi Paid Family and Medical Leave Act, Senate Bill 2136 and House Bill 1000, died in committee on February 3, 2026.

The 2026 bills died: Senate Bill 2136 (Mississippi Paid Family and Medical Leave Act; enact) and House Bill 1000 (Mississippi Paid Family and Medical Leave Act; establish) both died in committee on February 3, 2026. No Mississippi law authorizing paid family leave insurance as a line of insurance was found. The site's Mississippi tax ID page already records that Mississippi has no state paid leave or disability insurance employer account.

Not confirmed: No Mississippi law authorizing private paid family leave insurance was found; the 2026 measure list was searched for "family" and "leave" titles only, and earlier sessions were not cited. No MDES page found that says in so many words that Mississippi has no state paid family and medical leave or disability insurance payroll contribution.

Paid leave in every state

Sick leave and time off

Checked Nov 5, 2026. No paid sick leave law

Mississippi does not require private employers to give paid sick leave or paid leave for any reason, and a 2013 law (HB 141) bars counties and cities from setting a minimum number of vacation or sick days for private employers. There is no state family and medical leave law for private employers; Mississippi relies on the federal FMLA. No Mississippi statute or agency guidance on paying out unused vacation at separation was found.

Paid sick leave

No state law requires private employers to give paid sick leave.

Local laws: No county, board of supervisors, municipality or municipal governing authority may establish a mandatory minimum living wage rate or minimum number of vacation or sick days, paid or unpaid, that would regulate how a private employer pays its employees. (HB 141, 2013 Regular Session (Chapter 445), Section 1(1), effective July 1, 2013 (Miss. Code 17-1-51)) source Public record

Family and medical leave

No state family and medical leave law for private employers was found; Mississippi relies on the federal FMLA. The state's family and medical leave provisions cover state employees only.

Vacation and PTO at the end of employment

Not addressed No Mississippi statute, rule or agency guidance was found that requires paying out earned, unused vacation at separation or that addresses use it or lose it policies; Mississippi has no state labor department or wage payment provision on vacation pay, so the employer's policy or agreement governs in practice.

Other leave the law requires

What was checked: Checked the Government Index for Mississippi statutes on jury, voting, military, crime victim, domestic violence, volunteer responder and donation leave, because the Mississippi Code is hosted on LexisNexis, which blocks automated reads. Not listed as leave: Miss. Code 99-43-45 says a crime victim shall respond to a subpoena or take part in preparing a criminal proceeding without loss of employment or threat of it, which protects the job but sets no leave or pay rule. Miss. Code 23-15-871 bars employers from coercing employees' votes but does not give time off to vote. No statute requiring private employers to give domestic violence, voting, school, bereavement, donation or volunteer responder leave was found; organ donor and family leave provisions found are for state employees. No state law requires private employers to give holidays off or premium pay. Bills: SB 2423 of the 2026 Regular Session (Mississippi Sick and Safe Leave Act) died in committee on February 3, 2026, as did SB 2136 and HB 1000 (paid family and medical leave, on the site's paid leave page).

Not confirmed: The Mississippi Code is on LexisNexis (blocked to automated reads); 13-5-35 is quoted from SB 2488 of 2006 as sent to the Governor (the 2006 text, effective for this section from January 1, 2008), 33-1-19 from the Mississippi Veterans Affairs benefits page, and 99-43-45 (in the note) from the Mississippi Department of Corrections page. The current code text of each was not read on the official code site. The codified section number 17-1-51 for HB 141 of 2013 does not appear in the saved enrolled bill or its history page. No MDES or other agency page on vacation pay at separation was found. Mississippi does not appear to have a voting leave or domestic violence leave law for private employers; this rests on searches of the Government Index, not on a reading of the full code.

Federal law adds unpaid FMLA leave at employers with 50 or more employees and paid sick leave for federal contractors. Sick leave and time off in every state

Sales and use tax

Checked Nov 3, 2026

Mississippi's regular retail sales tax rate is 7 percent, with reduced rates for groceries (5 percent), vehicles and some other items. There are only two general local sales taxes, both city levies (Tupelo 0.25 percent and Jackson 1 percent on certain sales), plus many city and county tourism and economic development taxes on hotels, restaurants and bars. An out-of-state business with more than $250,000 in sales into Mississippi over any twelve-month period must register with the Department of Revenue and collect use tax.

State rate

7% Miss. Code Ann. 27-65-17, 27-65-20 and 27-65-25
Groceries eligible for SNAP 5 percent; automobiles and light trucks 5 percent; heavier trucks, aircraft, mobile and modular homes 3 percent; certain manufacturing machinery 1.5 percent. source Public record

Local taxes

Yes, collected by the state. Two local levies at the city level and none at the county level: Tupelo adds 0.25 percent on all retail sales within the city limits, and Jackson adds 1 percent on certain retail sales within the city limits (Notice 72-14-2 lists the exclusions). Many counties and cities also levy tourism and economic development taxes, typically on hotels, motels, restaurants and bars, listed on the Department's site. The Department collects these on its returns; the sources read do not describe any locally collected sales tax. source Public record

Remote sellers

$250,000; counts other: sales into Mississippi (the Department does not say whether exempt or resale sales count) sales; any twelve-month period; since Jul 1, 2018. The Department says such sellers have substantial economic presence and must register to collect and remit tax; it calls the tax they collect seller's use tax. source Public record

Marketplace facilitators

Must collect (Facilitated sales into Mississippi exceeding $250,000 in any consecutive twelve-month period; the facilitator registers for a use tax account and collects use tax on taxable services, tangible personal property and specified digital products.), since Jul 1, 2020 source Public record

Streamlined Sales Tax

Not a member source Public record

Registration

Sales tax permit (seller's use tax account for out-of-state sellers), No fee. Register Register online through TAP; a separate permit is required for each location, and the permit does not expire while the holder stays in the same business at the same location. The permit and filing information are mailed within about two weeks. Applicants with a history of late filing or payment must pay outstanding liabilities or post a bond first. source Public record

Filing

• monthly: annual remittance more than $3,599
• quarterly: annual total payment between $600 and $3,599
• annual: annual total payment less than $600

Due: The 20th day after the end of the reporting period; a weekend or holiday moves it to the next business day.
Electronic filing: Online filing through TAP is required if you report more than four rates of tax, have more than one sales tax account or business location, or are subject to listed fees and taxes (occupancy, motor vehicle rental, waste tire, city utility and others); others are asked to file electronically, and online filing is free.
Vendor discount: 2 percent of liability for timely and complete filing and payment, limited to $50 per reporting period and $600 per calendar year; none on utility services, the wholesale taxes on beer, alcohol and vending food, or contracting; recalculated to zero if the return is late or underpaid.
Taxpayer Access Point (TAP) source Public record

Certificates

Resale: No separate resale certificate form was found: for wholesale sales the seller keeps the buyer's Mississippi sales tax number or exemption letter, with a description of the items and the amount.
Exemptions: The Department does not accept blanket certificates; the buyer should give a letter of exemption issued by the Department, such as a sales tax or seller's use tax permit or a material purchase certificate. source Public record

The site's startup page links the registration page for the $250,000 threshold; that page no longer states it, so the threshold here is from the Department's business tax FAQ and the marketplace notice.

Not confirmed: Statute or regulation for the remote seller threshold (Miss. Code Ann. 27-67-4 or Title 35, Part IV, Subpart 3, Chapter 09): not read. When a remote seller must register after crossing the threshold: not stated. Effective date of the 5 percent grocery rate: the rates page shows 5 percent without a date. Whether Mississippi accepts the MTC or Streamlined certificates: not stated; the FAQ says the Department wants its own letter of exemption. A rate lookup tool: none found for the two city taxes or tourism taxes beyond the Department's listing.

Sales tax in every state

Credit card surcharges

Checked Nov 4, 2026. No state surcharge law

No Mississippi statute was found that allows, limits or bars a private business adding a surcharge for ordinary credit card payments. One narrow rule: a seller may not add a surcharge when the buyer pays with a state-issued credit card, procurement card, travel card or fuel card (Miss. Code 31-7-9). No Department of Revenue guidance on whether a card surcharge is part of taxable gross proceeds was found.

The rule

No general state law on credit card surcharges was found. Miss. Code 31-7-9 (public purchasing) says that in a sale of goods or services, the seller shall not impose a surcharge on a buyer who uses a state-issued credit card, procurement card, travel card or fuel card.

Exceptions

The only card surcharge rule found for sellers covers purchases paid with state-issued cards (Miss. Code 31-7-9).

Cash discounts

No state law found.

Sales tax on the surcharge

Not stated No Department of Revenue rule, notice or FAQ on seller card surcharges was found. The DOR business tax FAQ mentions card fees only for paying the DOR itself. SB 3191 (2026), which would have excluded debit card, credit card and other processing or interchange fees from "gross proceeds of sales" in Miss. Code 27-65-3, died in conference on March 30, 2026. source Public record

What was checked: Read the Department of Revenue business tax FAQ and the Legislature's bill status record and Senate passed text for SB 3191 (2026): passed the Senate February 25, passed the House as amended March 17, conference report adopted by the Senate March 29, died in conference March 30, 2026. A search of the Mississippi Code on its free LexisNexis site (surcharge within 15 words of card) found one section, 31-7-9, read from the search result because opening the section required a CAPTCHA.

Not confirmed: A compliance site says Miss. Code 17-25-1 bars counties and municipalities from surcharges; not read, so left out. Department of Revenue sales tax regulations (Title 35, Part IV) were not searched for card fees. Miss. Code 31-7-9 was read from a LexisNexis search snippet; the full section, its enacting bill and its effective date were not read.

Federal law and the card networks' own rules apply in every state. Surcharge rules in every state

Pass-through entity tax

Checked Nov 3, 2026. Electing pass-through entity (electing PTE)

Any partnership, S corporation or similar pass-through entity (not a fiduciary) can elect to pay Mississippi income tax at the entity level by filing Form 84-381, on paper or in TAP, by the due date or extended due date of its Form 84-105, or the date the return is filed, whichever is latest; the election stays in effect for later years until revoked. For 2025 the Department's instructions apply 0% on the first $5,000, 4% on the next $5,000 and 5% above $10,000. Owners report their share of income and claim a credit for their share of the tax on Form 80-161 (individuals) or 84-161 (businesses); any excess is refunded or carried forward, at the owner's choice.

Law

Miss. Code Ann. § 27-7-26. House Bill 1691 (2022 Regular Session), signed April 14, 2022; election method amended by House Bill 1668 (2023), signed March 27, 2023. First tax year 2022. source Public record

Who can elect

Any partnership, S corporation or similar pass-through entity, from calendar year 2022 on. Fiduciaries are not eligible. A pass-through entity that owns an electing entity does not have to elect to use the credit; each level may elect or not. The credit can pass through several layers on K-1s to the end owners. source Public record

Election

File Form 84-381, Pass-Through Entity Election Form, on paper or in Taxpayer Access Point (TAP: the Pass-Through Entity account, Submit Pass-Through Election Form). Filing the return alone is not an election, and a filed return cannot be amended to add one. Attach a copy of Form 84-381 to the Form 84-105. The entity, by a vote meeting the threshold for official actions in its governing documents; if they have none, by vote or written consent of owners holding greater than 50% of the voting control and, if the entity has a governing body, of that body. Deadline: Any time during the tax year, or by the due date or extended due date of the Pass-Through Entity Tax Return for the year, or by the date the return is filed, whichever is latest. Binding for later years. Yes. Revoke on the same Form 84-381 (Removing PTE), by the same deadline and with the same vote or written consent. Until revoked, the election is binding for the year and all later years; annual filings of the form are not required. source Public record

Rate

2025: graduated 0% to 5%: 0% on the first $5,000 of taxable income, 4% on the next $5,000 and 5% above $10,000 The electing pass-through entity income from Line 35 of Form 84-122, entered on Line 5 of Form 84-105. source Public record

Estimated payments

Required when the annual income tax liability exceeds $200, on Form 84-300 (Pass-Through Entity Income Tax Voucher). Payments must total at least 90% of the annual liability; the prior year tax exception and other corporate underestimate exceptions apply, but only one may be used. Underestimating or paying late draws a 10% penalty plus interest of one half of one percent per month, computed on Form 83-305. In the first electing year, owners' individual estimated payments can be transferred to the entity or refunded on written request. The 15th day of the 4th, 6th, 9th and 12th months of the income year. source Public record

Return

Form 84-105, Pass-Through Entity Tax Return, with the Electing Pass-Through Entity box checked, Form 84-381 attached, and a Mississippi K-1 (Form 84-132) for each owner showing the owner's share of the tax paid. Due The 15th day of the 3rd month after the close of the tax year (March 15 for calendar year partnerships, LLCs and LLPs). Mississippi follows federal filing and extended due dates. The tax is due by the original due date, paid with Form 83-180; the extension does not extend time to pay. source Public record

Owner credit

Owners report their share of the entity's income on their own returns and claim a credit equal to their pro rata or distributive share of the tax paid (Form 84-105, line 8), on Form 80-161 (individuals) or Form 84-161 (businesses), attaching the K-1s. Yes, at the owner's election: excess credit can be refunded or carried forward. Yes, at the owner's election (as an overpayment). Other income tax credits the entity earns pass through to owners pro rata, with excess refunded or carried forward, unless the entity claims them itself. A nonresident whose only Mississippi income is from electing entities that paid the tax does not have to file a Mississippi nonresident return. Credit for other states' PTET: Resident individuals can take both the credit for taxes paid to other states (Form 80-160, with the other state's return and/or K-1s) and the electing PTE credit; the other-state credit cannot be taken at the entity level. The Department does not say whether another state's entity-level tax qualifies, and lists no states. source Public record

Recent and coming changes

• Jan 1, 2023 House Bill 1668 changed how the election is made (a separate election form, by the vote or written consent described above) and let credits generated by the electing entity pass through to owners, with excess carried forward or refunded. source Public record

The 2024 and 2025 instructions apply the same 0%, 4% and 5% schedule to composite and electing pass-through entity returns. No end date or SALT cap condition appears in the Department sources read, and none mentions a change after the 2025 federal law (Public Law 119-21).

Not confirmed: 2026 rate: the Department has not yet published 2026 pass-through entity instructions, and whether 2025 legislation (House Bill 1, which lowers individual rates) changes the rate applied to electing entities was not confirmed. Which income is in the base (for example a resident owner's share of non-Mississippi income) depends on Form 84-122, Line 35, whose instructions were not read in detail. Owner limits (for example whether partnership or corporate owners affect eligibility) are not addressed in the Department sources read. The statute (Miss. Code Ann. § 27-7-26) was not read directly; the citation comes from the Department's 2023 notice.

Pass-through entity tax in every state

Conformity to the 2025 federal tax law

Checked Nov 3, 2026. Business tax: corporate income and franchise tax

Mississippi does not adopt the Internal Revenue Code as a whole: individuals report income line by line on the state form and take state deductions, and corporations start from federal taxable income before net operating loss and special deductions. No Mississippi act or Department guidance responding to the 2025 federal law was found. Under its own 2023 rules, Mississippi adds back the federal special depreciation allowance and instead offers an elective 100 percent deduction for qualified property and for research costs, using Code definitions as of January 1, 2021, and follows section 179 as in effect each year.

Follows the Code

Selective: adopts listed sections. Miss. Code Ann. 27-7-17, as amended by HB 1733 of 2023 (Department Income Tax Notice 80-23-003)
No general conformity statute with a Code date was found. The Department's 2023 notice ties bonus depreciation (sections 168(k) and 168(e)(6)) and research expenditures (section 174) to the Code as it existed on January 1, 2021, and section 179 to the Code in effect for each year. source Public record

Starting point

Individuals: own computation
Corporations: federal taxable income source Public record

Response to Public Law 119-21

None yet. Years: 2025 and 2026
The Department's 2026 legislation page lists income tax acts on credits only (HB 343, HB 1944, SB 2832, SB 2867, SB 3110, SB 3124, SB 3228), none on federal conformity. source Public record

Provision by provision

Other differences

• The 2025 resident instructions apply the federal $40,000 limit ($20,000 married filing separately) under the 2025 federal law to the Mississippi itemized deduction for taxes paid. source Public record

Guidance from the state

• Oct 20, 2023 Income Tax Notice 80-23-003, Depreciation

The Department's depreciation notice says its provisions remain in effect unless the federal Code sections it names change; the Department has not said whether the 2025 federal changes to those sections affect them.

Not confirmed: No Department guidance on Public Law 119-21 found in the notices and technical bulletins list. The Mississippi Code (hosted by a commercial publisher) was not read directly; section 27-7-17 is described from the Department's notice. Section 163(j) treatment and the individual deductions for tips, overtime, car loan interest and seniors are not addressed by the Department.

Conformity in every state

Pay in job postings

Checked Nov 2, 2026. No state pay range law

No Mississippi law requiring employers to put pay in job postings or to disclose pay to applicants or employees was found. The Mississippi Equal Pay for Equal Work Act (HB 770, 2022, effective July 1, 2022) bars paying an employee less than an employee of the opposite sex for equal work, for employers with five or more employees, and lists salary history as a permitted factor for a pay difference.

Salary history ban: No (HB 770 (2022), Section 3(1)(d)(i) (Laws 2022, ch. 490)). The Equal Pay for Equal Work Act lists the salary history or continuity of employment history of the employee, compared with employees of the opposite sex in the same establishment, as a factor other than sex that may support a pay difference. source Public record

What was checked: Checked the Legislature's bill status record and the text as sent to the Governor of HB 770 (2022 Regular Session), the Mississippi Equal Pay for Equal Work Act: disposition Law, chapter 490, effective July 1, 2022. It defines an employer as any person who employs five or more employees and an employee as an individual employed to work forty or more hours a week, including state and local government employees. It is enforced by private civil suit in circuit court, with reasonable attorney's fees, prejudgment interest, back pay and costs for a prevailing employee. It contains no posting or pay disclosure rule. The Mississippi Code itself was not read.

Not confirmed: Mississippi Code section number for HB 770 (2022) not confirmed; the Code itself was not read. Read the Mississippi Code labor title to confirm no other posting or disclosure rule. Jackson: an Associated Press report (May 2019) says the Jackson City Council passed an ordinance barring the city government from asking applicants for city jobs about salary history. City jobs only; not read on a city site. Local ordinances covering private employers: none found in a web search; no city or county code was read. Mississippi Department of Employment Security pages were not checked for wage-rule guidance. 2026 Regular Session bills on pay transparency were not checked.

Pay transparency rules in every state

For tax professionals

Checked Nov 3, 2026. Mississippi Department of Revenue

Mississippi's power of attorney is Form 21-002, Power of Attorney and Declaration of Representation; no Department statement on accepting the federal Form 2848 was found. Paid preparers do not register with the state. The Department lists no e-file mandate tied to the number of individual returns a preparer files; its mandates rest on the taxpayer (10 or more W-2s and 1099s, $20,000 withholding payments, 100 or more K-1s, assets over $5,000,000), with penalties that can fall on the taxpayer or the preparer.

Power of attorney

Form 21-002, Power of Attorney and Declaration of Representation (Form 21-002-13). Attorney, certified public accountant, officer, full-time employee, family member, enrolled agent, or other with an explanation. The tax types, account numbers and tax periods listed; the representative may receive and inspect confidential tax information and perform any act the taxpayer can, including representing the taxpayer in informal or formal proceedings. It cannot include substituting another representative or authorizing disclosure to another person, and it excludes receiving refund checks or signing returns unless added. No expiration stated. Filing a new form revokes earlier powers of attorney for the same tax matters unless the box is checked and a copy of each one to keep is attached. form source Public record

Federal Form 2848

Not stated

Information only

No separate tax information authorization form was found. On the return: Form 80-105 signature area: "This return may be discussed with the preparer" Yes or No. source Public record

Preparer registration

No program found

Preparer ID on returns

Form 80-105 has fields for the paid preparer's signature, address, phone, email and PTIN. PTIN: required. source Public record

E-file mandate for preparers

No preparer return-count mandate listed. Employers with 10 or more W-2s and 1099s must file them electronically; withholding returns with a payment of $20,000 or more must be filed and paid electronically; pass-through entities issuing 100 or more K-1s, and corporations and pass-through entities with assets over $5,000,000, must file electronically. Information returns, withholding, corporate and pass-through entity returns; the Department follows IRS rules for preparers, transmitters and originators in the e-file program. Penalty: $25 for the first instance of non-compliance and $500 for each additional instance, which may fall on the taxpayer and/or the tax preparer. source Public record

Transcripts and account records

Complete Form 70-698, Request for Copies of Tax Returns, and mail it to the Individual Income Tax Division, P.O. Box 1033, Jackson, MS 39215-1033; payment is due before copies are issued. Form 70-698, Request for Copies of Tax Returns. Who can ask: The taxpayer or a person authorized to obtain the return, signing under penalties of perjury; the form includes a notary affidavit. Copies of returns by account number, tax type and tax period, certified on request. The Department retains individual income tax returns for three years after they are filed. Fee: $2.50 for the first page and $.50 for each additional page, under the Mississippi Public Records Act of 1983; cash, cashier's check or money order, no personal checks. Turnaround: Allow 7 days for processing. Online for representatives: No copy or transcript feature for representatives was found. request source Public record

Online access for professionals

Taxpayer Access Point (TAP). Free online access to tax accounts for taxpayers. source Public record

Practitioner line

No practitioner line found; general tax questions (601) 923-7700. source Public record

No paid preparer registration program was found on the Department pages read; registration is set to false on that basis.

Not confirmed: Whether the Department accepts federal Form 2848: no statement found on the form, FAQs or Title 35 Part I Where and how to submit Form 21-002 (the form header gives P.O. Box 1033, Jackson, MS 39215-1033 and 601-923-7000, but no submission instructions) and any processing time Third party or preparer access in TAP: the e-services page does not describe it Whether a preparer e-file mandate for individual returns exists in statute or regulation: the Department's FAQ lists none A primary source confirming that Mississippi has no paid preparer registration rule (registration false rests on absence)

Rules for tax professionals in every state

Federal tax data sharing

19 IRS data-sharing agreements with agencies in Mississippi, for any purpose (TIGTA, as of March 2026) source Public record; FUTA credit certified to the IRS by Mississippi Department of Employment Security source Public record. How the IRS shares tax data with the states

Know something about Mississippi's systems, have a contract document, or had trouble with one of these portals? Send it in.