Do I have to file 1099s with Mississippi?
The rules for tax year 2026
| Forms filed with the state | All information returns (1099 series incl. NEC, MISC, K, INT, DIV, R, W-2G) in IRS format; 1099s with Mississippi withholding must be reported directly. |
| Who must file | Payers of interest, rents, premiums, annuities, dividends, remunerations, etc. exceeding $600 (Pub 89-700); any payer that withheld Mississippi tax. |
| 2026 filing threshold (1099-NEC, 1099-MISC) | Keeps $600 (state publications); conflicting $3,000 figure for personal services in FAQPub 89-700 (rev 1.13.2026): "The reporting of 1099 information is required if payments exceed $600.00." Recipient guidance: 1099-NEC "required to be filed to report income of $600 or more, regardless if there is any Mississippi withholding." No 2026 update found.Source: Pub 89-700 (revised January 13, 2026) |
| State 1099-K threshold | "1099-K is required to be filed to report income of $600 or more"... "Mississippi will follow federal." (document dated Jan 2025; predates the $20,000 federal reversion)Source: 1099 Guidance for Recipients |
| State backup withholding | None foundNo state backup withholding rule found in Pub 89-700, Pub 89-145, the withholding page, or the business FAQ.Source: Pub 89-700 (revised January 13, 2026)All states: state backup and nonresident withholding |
| Withholding on nonresident contractors | Not addressed. DOR pages checked cover only the 3.5% contractor's tax on contracts over $10,000, which is prepaid or bonded by nonresident contractors. That is a sales/contractor tax, not income tax withholding.Source: DOR: Guide for Construction ContractorsAll states: state backup and nonresident withholding |
| Where to file | Taxpayer Access Point (TAP), I Want To > More > Other > Submit 1099 Returns |
| File format for tax year 2026 | Pub 1220See the specifications below. |
| Annual transmittal or reconciliation | Form 89-140, Annual Information Return (paper filers only; "not filed with electronic returns")Due: February 28 for 1099sForm: Form 89-140, Annual Information Return |
| Due dates | "Paper 1099s (less than 10) are due to DOR by February 28th"; "Electronic 1099s are due to DOR by February 28th." No separate NEC date is stated. Weekend or holiday moves the date to the next business day.Source: DOR: Withholding Tax |
| Combined Federal/State (CF/SF) | "The State of Mississippi participates in the Combined Federal/State Reporting Program. 1099s from which Mississippi tax was withheld must be reported directly to the Department of Revenue." Nothing stated on IRIS.Source: Pub 89-700 (revised January 13, 2026) |
| Penalties | "$25.00 for the first instance of noncompliance and five hundred dollars ($500.00) for each additional instance" for not e-filing (Miss Code Ann 27-3-83). "Failure to file the Annual Information Return will result in a minimum penalty of $250.00."Source: W-2/1099 electronic filing mandate |
Some items for Mississippi are not addressed on its pages, or its pages disagree with each other. Those are shown as the state wrote them. Confirm with the department before you file.
How to file, step by step
- Identify 2026 1099s meeting the MS threshold (DOR publications state $600).
- Register for TAP; providers without MS liability register for TAP but do not open a tax account.
- If 10 or more 1099s, submit through TAP: I Want To > More > Other > Submit 1099 Returns.
- Key the forms or upload a Pub 1220 .txt file (zip if over 10MB).
- Fewer than 10 on paper: mail copies with Form 89-140 to P.O. Box 23058, Jackson, MS 39225-3058.
- File by February 28, 2027; report 1099s with MS withholding directly even if using CF/SF.
File specifications and filing system
- Pub 89-145, Procedures and Specifications for Filing Wage and Tax Information Electronically (Rev 10/25)
- Bulk Filing of W2s and 1099s
- Filing system: Taxpayer Access Point (TAP), I Want To > More > Other > Submit 1099 Returns
State pages checked (10)
- https://www.dor.ms.gov/sites/default/files/tax-forms/business/89700251revised1.13.2026.pdf
- https://www.dor.ms.gov/business/withholding-tax
- https://www.dor.ms.gov/business/withholding-tax/bulk-filing-w2s-and-1099s
- https://www.dor.ms.gov/sites/default/files/business/W2-1099%20Mandate.pdf
- https://www.dor.ms.gov/sites/default/files/business/1099%20guidance%20for%20recipients.pdf
- https://www.dor.ms.gov/sites/default/files/business/89-145-25%201.pdf
- https://www.dor.ms.gov/sites/default/files/tax-forms/business/89140258.pdf
- https://www.dor.ms.gov/business/business-tax-frequently-asked-questions
- https://www.dor.ms.gov/business/sales-use-tax/guide-construction-contractors
- https://www.dor.ms.gov/forms-resources/form-search?search=&form_number=&form_year=All&division=business_forms&category=33&items_per_page=25
Questions people ask about Mississippi
Do I have to file 1099s directly with Mississippi?
File directly with Mississippi when Mississippi tax was withheld; without withholding, the CF/SF copy is enough. Payers of interest, rents, premiums, annuities, dividends, remunerations, etc. exceeding $600 (Pub 89-700); any payer that withheld Mississippi tax.
Which 1099 forms does Mississippi require?
All information returns (1099 series incl. NEC, MISC, K, INT, DIV, R, W-2G) in IRS format; 1099s with Mississippi withholding must be reported directly.
When are 1099s due in Mississippi?
"Paper 1099s (less than 10) are due to DOR by February 28th"; "Electronic 1099s are due to DOR by February 28th." No separate NEC date is stated. Weekend or holiday moves the date to the next business day.
How do I file 1099s with Mississippi?
Identify 2026 1099s meeting the MS threshold (DOR publications state $600). Register for TAP; providers without MS liability register for TAP but do not open a tax account. If 10 or more 1099s, submit through TAP: I Want To > More > Other > Submit 1099 Returns. Key the forms or upload a Pub 1220 .txt file (zip if over 10MB). Fewer than 10 on paper: mail copies with Form 89-140 to P.O. Box 23058, Jackson, MS 39225-3058. File by February 28, 2027; report 1099s with MS withholding directly even if using CF/SF.
Does Mississippi have its own 1099-K threshold?
"1099-K is required to be filed to report income of $600 or more"... "Mississippi will follow federal." (document dated Jan 2025; predates the $20,000 federal reversion)
Does Mississippi require withholding on payments to nonresident contractors?
Not addressed. DOR pages checked cover only the 3.5% contractor's tax on contracts over $10,000, which is prepaid or bonded by nonresident contractors. That is a sales/contractor tax, not income tax withholding. The 50-state withholding tables show where Mississippi sits.
Each row above links to the state page it came from. Rules change every year, so confirm with the department before filing.
What does not change by state
The federal filing rules for each form (who files, the 2026 thresholds, boxes and due dates) are on the federal forms pages; this page covers only what Mississippi adds. TIN matching, B-Notices, backup withholding and the IRC 6721IRC 6721Internal Revenue Code, Cornell LII penalty are federal. A payee in Mississippi who gives you a name/TIN pair that does not match IRS records produces the same CP2100 line as one anywhere else, and the same 15- and 30-business-day clocks. State filing is a separate obligation layered on top.