Mississippi 1099 Filing Requirements

Tax year 2026 · MS · Last verified April 28, 2026

CF/SF Participation

Participates in CF/SF

Direct Filing Portal

Taxpayer Access Point (TAP) at https://tap.dor.ms.gov/. Bulk filing also accepted via FSET (Fed/State Employment Taxes).

Registration

Required

Filers must register for a TAP account at tap.dor.ms.gov. Providers/software companies/accounting firms that submit W-2s or 1099s for clients but have no Mississippi tax liability register for TAP without requesting or opening a tax account. The 8-digit MS Account ID is required in the State ID field; FEIN is used as the withholding account number unless a separate State EIN was previously assigned.

Transmittal Form

Form 89-140 (Mississippi Annual Information Return) — paper filings only

E-file Threshold

10+ forms

E-file mandate.

10 or more W-2s, 1099s, or other information returns (counted across all types) must be e-filed via TAP for tax years 2024+.

Filing requirements by form

Form	Method	Deadline	Detail
1099-INT Interest income	CF/SF satisfies	Federal e-file deadline	View detail →
1099-MISC Miscellaneous information	CF/SF satisfies	Federal e-file deadline	View detail →
1099-NEC Nonemployee compensation	CF/SF satisfies	Federal e-file deadline	View detail →

General notes

Mississippi participates in the IRS Combined Federal/State Filing (CF/SF) Program. When 1099s carry no Mississippi income tax withheld, the IRS forwards the data to the Department of Revenue (DOR) automatically when the filer opts into CF/SF. 1099s from which Mississippi tax was withheld must be reported directly to the DOR through Mississippi's Taxpayer Access Point (TAP) using the IRS Publication 1220 layout. Information at source (interest, rents, premiums, annuities, dividends, etc.) is reportable when payments exceed $600. The 1099 deadline (paper or electronic) is February 28. Employers issuing 10 or more W-2s, 1099s, or other information returns are required to file electronically; paper filers (under 10 returns) must include Form 89-140 with the paper packet.

Penalties

E-file mandate penalty (Miss. Code Ann. 27-3-83 / MS Admin Code Title 35, Part 1, Ch. 4): $25 for the first instance of noncompliance and $500 for each additional instance.

Annual Information Return penalty: Failure to file Form 89-140 carries a minimum penalty of $250.00 (Pub. 89-700, Section 19).

Per-statement penalty: $25 per wage statement not filed as required (Pub. 89-700, Section 20).

Withholding-related penalties: 10% standard penalty on late/unfiled withholding remittances; interest accrues at 1/2% per month on delinquent tax (Pub. 89-700, Section 16).