Mississippi employer tax information
About Mississippi employer tax information
With Square, you can run payroll, pay your taxes and stay ahead of the compliance to focus on running your business. This guide is intended for your state taxes only. It’s important to note that laws vary by jurisdiction, and this guide does not attempt to address all jurisdictions or federal taxes — for example, counties or cities often have requirements that differ from federal and state law.
Before you begin
To sign up for Square Payroll in Mississippi, you must be registered with the Mississippi Department of Revenue and the Mississippi Department of Employment Security so we can pay and file your state taxes.
The Mississippi Department of Employment Security typically requires employers to file and pay unemployment taxes starting in the quarter that wages are first paid. If you become liable for unemployment taxes and register an account in a later quarter, it may be necessary to file these taxes retroactively. Visit the Mississippi website or contact the MS Department of Employment Security directly to determine your requirements and ensure any outstanding tax filings are completed promptly to avoid penalties.
For Mississippi Department of Revenue, you need your:
Mississippi Withholding Account Number (8 digits)
Mississippi Filing Frequency (monthly or quarterly)
For Mississippi Department of Employment Security, you need your:
Mississippi Employer Account Number (10 digits)
Mississippi Total Contribution Rate
Mississippi payroll tax details
Square Payroll processes the following per the frequency for the listed state agencies.
Mississippi Department of Revenue
Withholding Tax Payment: processes after every pay run
Employer's Withholding Tax Return (89-105): processes monthly or quarterly
Wage and Tax Statement (W-2): processes annually
Mississippi Department of Employment Security
Unemployment Insurance Tax Payment: processes quarterly
Employer's Quarterly Wage Report (UI-2/3): processes quarterly
New Hire Report: processes as needed
Make Mississippi payroll tax payments
To make Mississippi Withholding tax payments, you must be registered with the Mississippi Department of Revenue (DOR) and have a Mississippi Withholding Account Number. You can register with the DOR and obtain an account number by visiting the Mississippi Department of Revenue Taxpayer Access Point (TAP) page.
To make withholding tax payments online, sign in to the TAP website or submit a credit card or eCheck payment through Official Payments Corporation. There is a 2.5% convenience fee for using the credit card service or a $3.00 transaction fee to process electronic check payments. You can find further instructions on the MS Department of Revenue website.
For questions regarding Mississippi Withholding Tax payments, visit the Mississippi Department of Revenue website or call 601-923-7088.
To make Mississippi Unemployment Insurance tax payments, you must be registered with the Mississippi Department of Employment Security and have a Mississippi Employer Account Number. You can register for an employer account at the Mississippi MDES website.
There are two options for making unemployment insurance tax payments.
- To pay online, go to the Employer Services section of the MDES website. You can pay online using an eCheck or debit or credit card.
- To pay by mail, download a copy of Form UI-2/3 Reporting Quarterly Wages from the Downloadable Forms page of the DES website. Make your check payable to the Mississippi Department of Employment Security for the amount due. Mail your package to the address listed on the form.
For questions regarding Mississippi Unemployment Insurance tax payments, visit the Mississippi Department of Employment Security website or call 888-844-3577.
Make Mississippi payroll withholding tax filings
Withholding tax returns are due by the 15th day of the month for all filing frequencies (for example, for quarterly filers, first quarter is due by April 15, and for monthly filers, March is due by April 15).
To file online, use the MS Taxpayer Access Point.
For questions about withholding tax payments, contact the Mississippi Department of Revenue at 601-923-7088.
Mississippi W-2s are due by January 31 for the preceding calendar year. You are required to file electronically if you have 25 or more employees.
- To file online, use the MS Taxpayer Access Point.
- To file by mail, download Form 89-140, Annual W-2 and 1099 Information Return from the state’s Withholding Tax website and obtain copies of the Form W-2’s that were filed with the IRS. Mail your package to the MS Withholding Tax Division at the address indicated on Form 89-140.
For questions about submitting your W-2s, contact the Mississippi Department of Revenue at 601-923-7088.
Make unemployment insurance tax filings in Mississippi
Unemployment insurance tax reports and payments are due by the last day of the month following the end of the calendar quarter (for example, on April 30 for the first quarter).
To file online, use the State of Mississippi Unemployment Insurance website. You can also use this site to file and pay your quarterly unemployment taxes.
To file by mail, download the Employer’s Quarterly Wage Report (UI-2/3) and write a check for any payments that are due. Send your package to the address listed on the form.
You must file quarterly returns even if no contributions are due. As long as you have an active unemployment insurance account, you must file reports every quarter by the due date. If you are liable for unemployment insurance taxes for any part of a calendar year, you are liable for the entire year and must file quarterly reports for the entire year.
If you believe your business no longer meets the qualifications for unemployment insurance tax, you must notify Mississippi Unemployment Insurance. In such cases, you must continue to file quarterly contribution and wage reports until you are notified that your account has been made inactive. You will be subject to a penalty if you fail to file.
For more information on state unemployment taxes, contact Mississippi Department of Employment Security at 888-844-3577, email them uitech@mdes.ms.gov, or visit the Mississippi Department of Employment Security website.
Amend duplicate tax filings in Mississippi
The Mississippi Department of Revenue allows you to correct any misreported payroll on your MS Withholding Tax Return by submitting an amended return. Here are some guidelines for completing your adjusted return:
- Sign in to your Taxpayer Access Point (TAP) to file your amendment online.
- Obtain a copy of the Form 89-105 that was originally filed. Use this to complete the “Previously reported” section of the amendment.
- Correct your original tax filing by entering your entire liability due for the specific period.
File your Mississippi Withholding Tax Return as soon as possible to avoid unnecessary penalties or fees from underreporting your wages and taxes. If you have any questions, contact the Mississippi Department of Revenue at 601-923-7088 or visit the Mississippi Department of Revenue website.
The Mississippi Department of Employment Security allows you to correct any misreported payroll on your Form UI-2/UI-3 by submitting a Form UI-3B. Here are some guidelines for completing your adjusted return:
- Download Form UI-3B.
- Obtain a copy of the Form UI2/UI-3 that was originally filed. Use this to complete the “Previously reported” section of the amendment.
- Submit your completed return to the address listed on the form.
File your Form UI-3B with the Mississippi Department of Employment Security as soon as possible to avoid unnecessary penalties or fees from underreporting your wages and taxes. If you have any questions, contact the MS Department of Employment Security at 601-321-6063 or visit the MS Department of Employment Security website.
The Mississippi Department of Revenue allows you to correct any misreported payroll on your state W-2s and Form 89-140 by submitting Forms W-2c from the IRS in addition to an amended Form 89-140. Here are some guidelines for completing your adjusted return:
- Obtain a copy of the Form W-2C(s) that were filed with the IRS.
- Download Form 89-140 and complete the required fields. Be sure to check the box for W-2C in the section for Form Type.
- Submit your completed returns to the address listed on the form.
File your Forms W-2c and 89-140 with the Mississippi Department of Revenue, Withholding Tax Division as soon as possible to avoid unnecessary penalties or fees from underreporting your wages and taxes. If you have any questions on filing your amendment, contact the MS Department of Revenue, Withholding Tax Division at 601-923-7088 or visit the MS Department of Revenue, Withholding Tax Division website.
Find your Mississippi tax account numbers
If you are a new business, register online with the Mississippi Department of Revenue to retrieve your account number and filing frequency.
If you are already registered with the Mississippi Department of Revenue, you can find your account number and filing frequency on the Mississippi Department of Revenue website or on correspondence from the Mississippi Department of Revenue. Your Withholding Account Number will begin with 1.
You can also retrieve your account number and filing frequency by contacting the agency at 601-923-7088.
If you are a new business, register online with the Mississippi Department of Employment Security.
If you already have a Mississippi Employer Account Number, you can look this up on the Mississippi Department of Employment Security website or find it on the Contribution Tax Rate Notice mailed by the Mississippi Department of Employment Security. You can also contact the agency at 601-923-7700.