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Intuit
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Mississippi Payroll Tax Compliance

Use this information to ensure compliance with state payroll tax regulations. Find details on tax forms, withholdings, unemployment and other tax, e-file and pay information, general state and agency information, and employer registration.

Agency Form Detail

Form ID Tax Code Form Name
UI-2 (Filing) UI Employer's Quarterly Wage Report
Effective Date
Form Name
Employer's Quarterly Wage Report
Filing Frequency
Quarterly
Filing Due Dates
Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31).
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
Payment Methods-DIY
Check

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
Check
New Hire Report (Filing) UI New Hire Report
Effective Date
Form Name
New Hire Report
Filing Frequency
As required
Filing Due Dates
Due within 15 days after the employee is hired, rehired or returns to work.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
UI-3 (Filing) UI Quarterly Wage Report - Continuation Sheet
Effective Date
Subform of
UI-2/3
Form Name
Quarterly Wage Report - Continuation Sheet
Filing Frequency
Quarterly
Filing Due Dates
Filed with Form UI-2 when needed.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
89-140 (Filing) WH Annual Information Return
Effective Date
Form Name
Annual Information Return
Filing Frequency
Annual
Filing Due Dates
W-2's filed on paper and electronic are due January 31. 1099's filed on paper and electronic are due by the last day of February
W2's sent with Annual Filing?
Yes
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
Payment Methods-DIY
Check

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
89-105 (Filing and Payment) WH Employer's Withholding Tax Return
Effective Date
Form Name
Employer's Withholding Tax Return
Filing Frequency
Monthly Quarterly Seasonal or Transient
Filing Due Dates
Monthly: Due the 15th of the following month. Quarterly: Due the 15th of the month following the end of the quarter. Seasonal or Transient: Due the 15th of the following month.
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail E-file
Payment Methods-DIY
Check E-pay

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
Check
State W2 (Filing) WH Wage and Tax Statement
Effective Date
Form Name
Wage and Tax Statement
Filing Frequency
Annual
Filing Due Dates
W-2 due January 31. 1099 are due Feb 28th. Paper or e-file
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Create File and Upload

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A

Agency contact information

Effective Date
Agency Name
Mississippi Department of Revenue
Vendor Payable Name
Mississippi Department of Revenue
Mailing Address
P.O. Box 1033 Jackson, MS 39215-1033
Phone Numbers
Withholding Income Division 601-923-7088 Registrations 601-923-7700
Support Website URL
http://www.dor.ms.gov/Pages/Contact-Us.aspx
Agency Website URL
http://www.dor.ms.gov/Business/Pages/Withholding-Tax.aspx

Agency Holidays

Effective Date
Agency Holidays
For Federal Holidays refer to Agency IRS, Tax Items WH/SS/Medicare State Observed Holidays that are not on a Federal Reserve Holiday: Confederate Memorial Day - April 29 Day after Thanksgiving - November 29 (Not a banking holiday)

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
MS Dept of Revenue Federal Employer ID No.
QuickBooks Employer Account Number Format(s)
9999-9999

Agency Withholding Details

Effective Date
WH Supported?
Yes
Allowance Amount Detail
Exemption: Single $6,000; HH $9,500; Married $12,000 Standard deduction: Single 2,300; HH 3,400; Married 4,600
Supplemental Rate Detail
Treated as regular wages

W4 Requirements

Effective Date
Can Use Federal W4?
No

Agency Tax Payment Details

Effective Date
Tax Payment Name
MS Withholding

Verification Tracking

Last Verified Date
02-12-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Annual MS Withholding
Effective Date
Tax Payment Name
MS Withholding
Frequency
Annual
Liability Accrual Period
More than $50,000 average monthly payment from prior calendar year.
Due Date
June 25th
Threshold Requirement
More than $50,000 average monthly payment from prior calendar year.
Monthly MS Withholding
Effective Date
Tax Payment Name
MS Withholding
Frequency
Monthly
Liability Accrual Period
Calendar Month
Due Date
Due the 15th of the following month
Threshold Requirement
Greater than or equal to $300 per month
Quarterly MS Withholding
Effective Date
Tax Payment Name
MS Withholding
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Due the 15th of the month following the end of the quarter
Threshold Requirement
Less than $900 per quarter
Seasonal MS Withholding
Effective Date
Tax Payment Name
MS Withholding
Frequency
Seasonal
Liability Accrual Period
Calendar Month
Due Date
Due the 15th of the following month
Threshold Requirement
NA

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
WH: Employers that have an average monthly withholding tax liability of $20,000 or more for the preceding calendar year will be contacted by the state and would need to file electronically. W-2's/1099's: Employer's filing 25 or more W-2s/1099's must file electronically
Employer Payment Requirements
Employers that have an average monthly withholding tax liability of $20,000 or more for the preceding calendar year will be contacted by the state and would need to pay electronically. Note: ACH Credit is allowed only with the State Tax Commission's approval.

Agency contact information

Effective Date
Agency Name
Mississippi Department of Employment Security
Vendor Payable Name
MS Department of Employment Security
Mailing Address
1235 Echelon Parkway P.O. Box 1699 Jackson, MS 39215-1699
Phone Numbers
General Information 601-321-6000
Support Email
tax@mdes.ms.gov
Agency Website URL
http://mdes.ms.gov/employers/

Agency Holidays

Effective Date
Agency Holidays
For Federal Holidays refer to Agency IRS, Tax Items WH/SS/Medicare State Observed Holidays that are not on a Federal Reserve Holiday: Confederate Memorial Day - April 29 Day after Thanksgiving - November 29 (Not a banking holiday)

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
MS Dept of Employment Security Acct No.
QuickBooks Employer Account Number Format(s)
99-99999-#-99

Agency Tax Rate Detail

Effective Date
Fixed Dollar Amount
N/A
Minimum Rate
N/A
Maximum Rate
5.4%
New Employer Rate
1%

Employer Wage Base

Effective Date
Wage Base Amount
$14,000.00

Employee Rates

Fixed Rate
N/A

Employee Wage Base

Wage Base Amount
N/A

Agency Surcharge Detail

Effective Date
Surcharge Name
Workforce Enhancement Training Contribution
Creditable to FUTA
No
Fixed Rate
N/A
Minimum Rate
N/A
Maximum Rate
0.2%
New Employer Rate
0.2%
Wage Base Amount
$14,000.00

Verification Tracking

Last Verified Date
01-10-2019

Agency Tax Payment Details

Effective Date
Tax Payment Name
MS UI and Training Contribution

Verification Tracking

Last Verified Date
01-22-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Quarterly MS UI and Training Contribution
Effective Date
Tax Payment Name
MS UI and Training Contribution
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Due the last day of the month following the end of the quarter (April 30, July 31, October 31, January 31).
Threshold Requirement
NA

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
All employers are required to file reports electronically.
Employer Payment Requirements
All employers must make payments electronically.

Electronic Form Requirement Detail

Form ID
89-105
Effective Date
Filing Enrollment Instructions
You don't need to enroll with the Mississippi Department of Revenue in order to e-file through Quickbooks.
Payment Enrollment Instructions
You don't need to enroll with the Mississippi Department of Revenue in order to e-pay through Quickbooks.
Login Requirements
No User ID, PIN or password required!
Additional Login Requirements
Not applicable.
Change Bank Account Instruction
You can select the bank account and the routing number to use when you make your e-payment. Make sure that the bank account and routing number that you want to use is set up correctly for e-pay.
Alternative Submission Process
File directly on the Mississippi Taxpayer Access Point. You must be registered to use the TAP system. If you're not currently registered, you can register online. To start the registration process, click Register Now on the TAP Login site. Alternatively, you can print and mail your form and check.

Withholding Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
https://tap.dor.ms.gov/
Is there a registration fee?
No
What is the name of the form to use for registration?
Mississippi TAP system
What is the link to the form for registration?
https://tap.dor.ms.gov/
Additional information about the registration for this state.
Employer must have received IRS letter CP-575 showing their FEIN before starting the online registration. The application will ask the employer to upload the letter to complete the MS Registration process.

Unemployment Insurance Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
https://accessms.mdes.ms.gov/accessms/enter.do
Is there a registration fee?
No
What is the name of the form to use for registration?
Access Mississippi
What is the link to the form for registration?
https://accessms.mdes.ms.gov/accessms/enter.do
Additional information about the registration for this state.
MS has not specified any specific service level in providing the AID.

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