TAP is now available for Withholding Taxpayers!

Your Withholding Tax account is available for viewing and access in TAP.

Check here for more information.    Click the TAP icon or here If you want to go directly to TAP.

Continue using FileMS for filing your Sales and Use Tax Returns.

Registration

Register for a new Withholding Account using TAP. Go to TAP and follow instructions for registration.

Register for  online access to existing Withholding tax accounts. Check here for more information. 

W2 / 1099

Employers that issue 25 or more W-2s are required to electronically submit those to the DOR. The taxpayer may be subject to penalties if they issue more than 25 W-2s and do not file as required. You can enter or upload your W2s or 1099s on TAP.  More information.

FSET Available

Bulk filing through the FSET program (Fed/State Employment Taxes) is available. If you use a software package, it is likely your software company is participating in FSET and has the capability to transmit returns and payment information to the DOR in bulk. If so, you will not need to use TAP to file and pay.

Due Dates

Withholding Returns are due the 15th day of the month following the period. If a due date falls on a Saturday, Sunday, or legal holiday, the due date becomes the next business day.

1099 and W2 Wage and Tax Statements due to Employees by January 31

1099 and W2 information filed on paper to the State is due February 28

1099 and W2 information filed electronically to the State is due March 31

Information

• FAQ, Frequently Asked Questions
• Tax Law, MS Code at Lexis Publishing Title 27, Chapter 7, Article 3, MS Code Ann. 
• Tax Regulations, Title 35, Part III, Subpart 11, MS Administrative Code
• Economic Development Regulations
• Pub. 89-700 - Withholding Instructions and Tax Tables (Includes Form 89-350 and flowchart)
• Flowchart - Withholding Computer Payroll Accounting

Tax Tables

• Daily
• Weekly
• Bi-Weekly
• Semi-Monthly
• Monthly

Forms

• Bond Forms
• Form 89-350 - Withholding Exemption Certificate Completed by employee; retained by employer.
• Form 89-140 - Annual W-2 and 1099 Information Return - Fillable
• Prior Year Forms
• Approved Providers