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Form 89-140-22-8-1-000 (Rev. 10/22)
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Mississippi
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Annual Information Return
891402281000
Tax Year
FEIN MS Account ID
Name
FORM TYPE
(CHECK ONE)
Address
W-2 1099-R
City State Zip W-2C Other 1099
Number of Forms MS Taxable Wages MS Tax Withheld MS Tax Remitted
Signature Phone + Extension Date Signed
Submitting Company (If different than above) Submitting Company Phone + Extension Date Mailed
Contact Person (Please Print) Address
GENERAL INSTRUCTIONS
Employers that issue 25 or more W-2s, 1099s or other information returns are required to electronically submit those in the required formats
to the Department of Revenue (DOR) through Taxpayer Access Point (TAP).
. W-2s must be submitted in Social Security Administration (SSA) format and must contain the “RS” record for state data. See SSA Publication
EFW2 for record format and specifications.
. 1099s, W-2Gs and all other information returns must be submitted in Internal Revenue Service (IRS) format. See IRS Publication 1220 for
specifications and procedures.
. You may be subject to penalties if you issue more than 25 returns and do not file as required. All employers, regardless of the number of returns,
are encouraged to utilize the system to electronically enter and submit return information securely to DOR. To access TAP and submit returns
electronically, visit our website at www.dor.ms.gov.
FILING DUE DATES
* If the due date falls on a weekend or state holiday, the filing due date is the next business working day.
FORM TYPES MEDIA * DUE DATE
Paper and Electronic
W-2s Due to Employees and MDOR January 31st
Paper and Electronic
1099s Due to Recipients and MDOR February 28th
RETURN INSTRUCTIONS
. Income reported on 1099 forms should be entered in the MS Taxable Wages box above.
. If Mississippi Tax Withheld and Mississippi Tax Remitted are not the same amount, an amended return must be filed.
. Do not send a tax payment with this form. Credit will not be applied to your account if payment is submitted with this form. Additional
payments can be filed through TAP or with a paper Form 89-105, Withholding Tax Return.
. A separate Form 89-140 must be submitted for each type of return. This form is not filed with electronic returns, but must be filed
with paper returns. Mail the form and copies of information returns to:
Department of Revenue
Withholding Tax Division
P.O. Box 23058
Jackson, MS 39225-3058
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