Mississippi 1099 Filing Requirements 2026

Yes, you must file 1099 forms with the State of Mississippi only if state tax was withheld.

Yes, even if there is no state tax withholding, the Mississippi Department of Treasury requires a W-2 form to be filed.

The deadline to file the 1099 Form with Mississippi is March 2, 2026.

The deadline to file Form W-2 with Mississippi is February 02 2026.

Note: If these dates fall on a weekend or a federal holiday, the deadline shifts to the next working day.

When submitting W-2 forms to Mississippi, additional forms are required depending on the filing method:

E-filing: No additional forms need to be submitted with W-2.

Paper filing: Include W-3 and Form 89-140 along with the paper-filed W-2.

If you don't submit your 1099 forms or pay taxes on time in Mississippi and forget to give copies to the payees, you'll get fined.

• Late or Non-Filing of 1099: Penalty: $5 per return, minimum $250, maximum $10,000
• Late Payment of Taxes: Penalty: 10% of unpaid taxes
• Interest: 1% per month on unpaid taxes (calculated from due date until paid)
• Failure to Furnish Copies to Employees: Penalty: $5 per return, minimum $250, maximum $10,000
• Intentional Disregard: Penalty: $25 per return, minimum $250, maximum $10,000

You can submit paper forms by mail only if the total is 25 or fewer. If the number of forms exceeds the state threshold, you are required to file them electronically.

• Mail 1099 forms to the given address:
• Department of Revenue,
• Withholding Tax Division,
• P.O. Box 23058,
• Jackson, MS 39225-3058.

Yes! The State of Mississippi allows the filing of W-2s and 1099s electronically. The state requires e-filing if you are filing 25 or more W-2s.