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State Filing Requirements

Mississippi State Filing Applies to These Information Returns And Forms

Form 1099-MISC

Miscellaneous Information

Mississippi sets its own $600 reporting threshold for Form 1099-MISC. This is separate from the federal $2,000 threshold most categories use. If there is a withholding or a Mississippi-only return, this filing is directly sent to the Department of Revenue.

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Form 1099-NEC

Nonemployee Compensation

The Mississippi DOR requires Form 1099-NEC filing if nonemployee compensation is $600 or more. The IRS Combined Federal/State Filing Program (CF/SF) forwards this form to Mississippi. If state tax is withheld or there is a state-only return, file directly with the state’s Department of Revenue.

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Form 1099-K

Payment Card and Third-Party Network Transactions

Mississippi receives Form 1099-K forwarded from CF/SF in most cases. Direct filing occurs when state tax is withheld, or the filing applies only to Mississippi. There's no federal minimum for payment card transactions, while third-party settlement organizations report once payments are $20,000 or more, and there are more than 200 transactions.

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Form 1099-B

Proceeds From Broker and Barter Exchange Transactions

Since Mississippi participates in the CF/SF program, proceeds from broker and barter exchange transactions reported on Form 1099-B are forwarded to the state agency. A separate direct state filing becomes necessary when the return is not transmitted to the state through CF/SF or when a Mississippi-only filing is required.

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Form 1099-R

Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

Pension, annuity, and retirement plan distributions fall under Mississippi's fixed-income filing rule once the yearly amounts are $10 or more, regardless of whether there is any Mississippi withholding. CF/SF can transmit Form 1099-R filings to the state DOR. Mississippi still expects a direct copy when a state-only filing is required, or the return doesn't qualify for the CF/SF program.

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Form 1099-G

Certain Government Payments

Certain government payments of $600 or more, from unemployment compensation to state tax refunds, are reported on Form 1099-G whenever Mississippi's reporting rule applies. The form is eligible for the CF/SF program, though a Mississippi-only return or a correction still calls for a direct submission to the Department of Revenue.

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Form 1099-INT

Interest Income

Mississippi requires filing when interest payments exceed $600 a year if interest is paid in the course of a trade or business, and $10 or more for boxes 1, 3, or 8. CF/SF generally satisfies Mississippi's filing requirements. File directly with the Mississippi DOR when Mississippi tax was withheld, or a Mississippi-only filing is needed.

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Form W-2G

Certain Gambling Winnings

Gambling winnings that clear federal reporting thresholds and meet Mississippi's own filing rule belong on Form W-2G. This form is not part of the CF/SF program, so every filing goes directly to the Department of Revenue.

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Form W-2

Wage and Tax Statement

Every Mississippi-registered withholding employer files Form W-2 directly with the state. Once an employer issues 10 or more Forms W-2, TAP eFiling becomes mandatory.

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2026TY Deadlines for Filing Mississippi State Forms

FormDeadline
Mississippi Form 1099 direct filingMarch 1, 2027 ( February 28, 2027, falls on a weekend, so the deadline moves to the next business day).
Mississippi Form W-2 direct filingFebruary 1, 2027 (January 31, 2027, falls on a weekend, so the deadline moves to the next business day)

Note: Federal and recipient-copy deadlines run on their own schedules and may differ by form. Electronic filing is mandatory if a filer has 10 or more Forms W-2 or 1099. Publication 89-145 also adds other triggers, such as a federal eFiling mandate, a single payroll service provider was used all year, or personnel were supplied through an employee leasing company. Paper filers must attach a separate Form 89-140 to each return type.

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Mississippi State Filing Scenario Based on The Form

FormCF/SF participation or filing methodPricing
Form 1099-MISCYes, eligible for CF/SF. You'll still need to file directly with Mississippi if state tax was withheld or you're filing state-only.CF/SF: Free
Direct filing: $0.99 per form
Form 1099-NECYes, eligible for CF/SF. File directly with Mississippi if state tax was withheld, a state-only filing is required, or a correction.CF/SF: Free
Direct Filing: $0.99 per form
Form 1099-KYes, eligible for CF/SF. If there is a withholding or a state-only filing, file directly with Mississippi instead.CF/SF: Free
Direct Filing: $0.99 per form
Form 1099-BYes, eligible for CF/SF. You'll still file directly if tax was withheld, or you're correcting a state-only return.CF/SF: Free
Direct Filing: $0.99 per form
Form 1099-RYes, eligible for CF/SF. A direct filing is still needed if tax was withheld, or the correction is state-only.CF/SF: Free
Direct Filing: $0.99 per form
Form 1099-GYes, eligible for CF/SF. File directly if state tax was withheld, or you need a state-only filing or correction.CF/SF: Free
Direct Filing: $0.99 per form
Form 1099-INTYes, eligible for CF/SF. File directly with Mississippi if tax was withheld or the filing is state-only.CF/SF: Free
Direct Filing: $0.99 per form
Form W-2GNo, not eligible for CF/SF. File directly with Mississippi.Direct Filing: $0.99 per form
Form W-2No, not eligible for CF/SF. File directly with the Mississippi DOR. 10 or more forms require electronic filing.Direct Filing: $0.99 per form

Mississippi participates in the IRS Combined Federal/State Filing Program, listed under state code 28. Right now, that covers Forms 1099-B, 1099-G, 1099-INT, 1099-K, 1099-MISC, 1099-NEC, and 1099-R.

File directly with Mississippi when a return is state-only, when a correction affects only the Mississippi filing, or when the form is not eligible for CF/SF.

If you are filing 10 or more Forms W-2 or 1099, electronic filing becomes mandatory,

Federal electronic filing will now require the use of IRIS, as the IRS retired FIRE for the 2027 filing season. Mississippi's own electronic 1099 files continue to follow the IRS Publication 1220 format.

State Filing Corrections Pricing

Correction typeFiling methodPricing
1099 CorrectionsElectronic, through the supported state correction workflow$0.99 per form
Form W-2CElectronic, through the supported state correction workflow$0.99 per form

The IRS forwards a corrected Form 1099 to Mississippi through CF/SF when the correction qualifies for that program. A Mississippi-only correction, including one involving Mississippi tax withheld, must be filed directly with the state instead. Form W-2C submissions must follow the same filing format as the original Form W-2.

OBBBA update

How OBBBA Affects the Mississippi 1099 Reporting

The One Big Beautiful Bill Act increased several federal reporting thresholds starting with 2026 payments. Form 1099-NEC and most Form 1099-MISC payment categories now use the $2,000 threshold for certain payments.

Form 1099-K follows its own rules: a third-party settlement organization reports only when a payee's gross payments exceed $20,000, and the payee's transactions exceed 200 for the year.

Mississippi’s current guidance still requires Form 1099-MISC and Form 1099-NEC to use $600 as its reporting threshold.

When Mississippi's threshold is met, but the federal threshold isn't, file directly with the Department of Revenue instead of routing it through CF/SF. Any 1099 with Mississippi tax withheld is also filed directly with the Department of Revenue.

FAQs

Yes, once payments meet Mississippi's own reporting threshold under the Department of Revenue. CF/SF can satisfy the reporting requirement for eligible forms, but any 1099 with Mississippi tax withheld must be filed directly.

Yes. Every Mississippi-registered withholding employer files Form W-2 for all employees, even those with no state tax withheld. CF/SF doesn't apply, so this form always goes directly to the state.

February 28 is Mississippi's due date for Forms 1099, paper or electronic. Since that date lands on a Sunday in 2027, the tax year 2026 deadline moves to March 1, 2027.

January 31 is Mississippi's due date for Forms W-2, both to employees and to the Department of Revenue. Since that date falls on a Sunday in 2027, the 2026 tax year deadline moves to February 1, 2027.

Yes. Paper filers should include Form 89-140 with each type of paper return.

Mississippi sets a $5-per-statement penalty for a late or missed information return, capped at $10,000 per account. Intentional disregard is $25 per statement, capped at $50,000. Missing the electronic filing requirement adds another $25 for the first violation and $500 for each one after.

Only filers with fewer than 10 returns, and no other electronic-filing trigger, can mail paper forms to the Mississippi Department of Revenue, Withholding Tax Division, P.O. Box 23058, Jackson, MS 39225-3058.

Yes, through TAP and FSET. Filers with 10 or more Forms W-2 or 1099 must file electronically. Tax1099 supports both direct Mississippi filings and CF/SF-eligible submissions.

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