Mississippi: 1099 State Filing Requirements
3.5k views |Last modified 9/11/2024 8:13:23 AM EST | Added by TaxBandits Team

Mississippi requires you to file Form 1099 with the state agency under the following conditions:

Requirements
The Mississippi Department of Revenue requires you to file 1099 forms for payments made to both residents and nonresidents under the following conditions:

• File 1099 forms directly with the state if there is any state tax withholding.
• If there is no state tax withholding, file 1099 forms if the total reportable payment exceeds $600 annually for dividends, interest, rents, royalties, annuities, pensions, premiums, corporate liquidations, or other fixed income.

Required 1099 Forms

Mississippi  also requires the filing of the following 1099 forms: 

• 1099-NEC
• 1099-MISC
• 1099-K
• 1099-INT
• 1099-DIV
• 1099-R
• 1099-B
• 1099-G
• 1099-OID
• W-2G

Additional Requirements
Mississippi requires additional forms based on your filing method:

• If you file 1099s electronically, no additional forms are needed.
• If you choose to paper file 1099s, you must submit both Form 1096 and Form 89-140 to the state.

Due Date

• The deadline to file 1099s and Form 89-140 with Mississippi is February 28.

Note: If this due date falls on a weekend or a federal holiday, the deadline is extended to the next business day.

For more information about Mississippi’s 1099 filing requirements, click here.