The rules
| 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. |
| Due date | February 28 following the calendar year (W-2s January 31). |
| How | TAP (tap.dor.ms.gov) upload in Pub 1220 format; 10 or more 1099s must be filed electronically (penalty $25 first instance, $500 each additional). Paper filers (under 10) attach Form 89-140 Annual Information Return per return type. |
| State 1099-K threshold | DOR recipient guidance says ‘Mississippi will follow federal’ for 1099-K; the widely cited $600 Mississippi 1099-K threshold is the state’s general $600 1099 reporting threshold and is not stated as a separate 1099-K rule on the state site. |
| Nonresident withholding | None on nonresident independent contractors (only wages and nonresident pass-through members); no backup-withholding rule. |
- Pub 89-700: Mississippi participates in CF/SF, but 1099s from which Mississippi tax was withheld must be reported directly to DOR; 1099s without withholding may be sent via CF/SF.
- Pub 89-700 revised January 13, 2026 and Pub 89-145 (Rev. 10/25) cover TY2025; Mississippi $600 NEC/MISC threshold unchanged despite federal $2,000.
Questions people ask about Mississippi
Do I have to file 1099s directly with Mississippi?
Yes, when Mississippi tax was withheld on the payment. Without withholding, filing through the IRS Combined Federal/State program is sufficient. 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?
February 28 following the calendar year (W-2s January 31).
How do I file 1099s with Mississippi?
TAP (tap.dor.ms.gov) upload in Pub 1220 format; 10 or more 1099s must be filed electronically (penalty $25 first instance, $500 each additional). Paper filers (under 10) attach Form 89-140 Annual Information Return per return type.
Does Mississippi have its own 1099-K threshold?
DOR recipient guidance says ‘Mississippi will follow federal’ for 1099-K; the widely cited $600 Mississippi 1099-K threshold is the state’s general $600 1099 reporting threshold and is not stated as a separate 1099-K rule on the state site.
Does Mississippi require withholding on payments to nonresident contractors?
None on nonresident independent contractors (only wages and nonresident pass-through members); no backup-withholding rule.
Verified September 24, 2026 against https://www.dor.ms.gov/sites/default/files/tax-forms/business/89700251revised1.13.2026.pdf. One or more items could not be confirmed on the state site and are marked in the table; Rules change annually and most states had not yet posted 2026 specifications at the time of review; confirm before filing.
What does not change by state
TIN matching, B-Notices, backup withholding and the IRC 6721 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.