Mississippi 1099-NEC Filing Requirements, Tax Year 2026
What Mississippi requires from businesses filing 1099-NEC (Nonemployee compensation) for tax year 2026: deadline, accepted format, CF/SF treatment, registration, and penalties, backed by primary-source citations.
Filing requirements
Federal filing through the IRS Combined Federal/State Filing (CF/SF) Program satisfies Mississippi's 1099-NEC reporting requirement for tax year 2026. No separate state submission is required when the IRS forwards the record to Mississippi under CF/SF.
Mississippi participates in CF/SF, and 1099-NEC is a CF/SF-eligible form, so opting into CF/SF (state code 28) when filing with the IRS satisfies Mississippi's filing requirement. Direct filing through Taxpayer Access Point (TAP) is required only when Mississippi income tax was withheld on the non-employee compensation. Deadline is February 28 (per Form 89-140 Rev. 1/25 and Pub 89-700 calendar).
Conditional rules
Specific scenarios that change the baseline requirement above:
| Condition | Explanation |
|---|---|
| Mandatory electronic filing for 10 or more returns |
Filers issuing 10 or more W-2s, 1099s, or other information returns (counted across all return types) must file electronically through TAP for tax years beginning on or after January 1, 2024. Failure to e-file as required carries a $25 penalty for the first instance and $500 per additional instance. |
Deadlines and extensions
Accepted format
Federal filing through the IRS Combined Federal/State Filing Program satisfies Mississippi's 1099-NEC requirement. No separate state submission is required, so there is no state-specific file format to conform to. The IRS transmits 1099-NEC records to Mississippi automatically after accepting the CF/SF submission.
Registration
Registration required: Yes
Late-filing penalties
Mississippi penalty overview
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).
Frequently asked questions
Does Mississippi require filing of 1099-NEC for tax year 2026?
Does Mississippi participate in the CF/SF program?
What is the Mississippi 1099-NEC filing deadline for tax year 2026?
What format does Mississippi accept for 1099-NEC?
Do I need to file 1099-NEC with Mississippi if I also filed federally?
What happens if I miss the Mississippi 1099-NEC deadline?
How do I register to file with Mississippi?
Source citations
“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. For reporting to Mississippi on the Combined Program, you may furnish a copy of the federal consent form.”
“FORM TYPES MEDIA * DUE DATE W-2s Due to Employees and MDOR January 31st 1099s Paper and Electronic February 28th Paper and Electronic Due to Recipients and MDOR”
“The layout for W-2Gs and various 1099s is the same as described in the Federal Publication 1220. The specifications and procedures for these documents must be followed according to the instructions outlined in the IRS Publication in order for the DOR to accept the information electronically.”
“The Department of Revenue will require all Withholding taxpayers filing Wage or Withholding Informational Returns with 10 or more W-2s or 1099s to file electronically for tax years beginning on or after January 1, 2024 and all subsequent tax years. Failure to file returns electronically may subject taxpayers and/or tax preparers to a penalty of twenty-five dollars ($25.00) for the first instance of noncompliance and five hundred dollars ($500.00) for each additional instance of noncompliance.”
Additional 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.
Scope: Original 1099 filings with no Mississippi state income tax withheld. State agencies revise rules without notice; verify with the Mississippi state agency directly before you file.
This page is general information only, not legal, tax, or accounting advice. You are solely responsible for verifying your filing obligations with the state agency or a qualified tax professional.
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