89-140: Annual W-2 and 1099 Information Return (Fill In Version) (2024)
Mississippi · Mississippi DOR · Used for tax years 2024
Mississippi Form 89-140 is an annual information return that accompanies paper W-2, W-2C, 1099-R or other 1099 returns. It reports the number of forms, Mississippi taxable wages or income reported on 1099 forms, Mississippi tax withheld and Mississippi tax remitted.
Who files this form
Form 89-140 must accompany paper information returns. Submit a separate Form 89-140 for each type of return: W-2, W-2C, 1099-R or other 1099.
Employers that issue 10 or more W-2s, 1099s or other information returns must submit those returns electronically through Mississippi Taxpayer Access Point (TAP). Do not file Form 89-140 with electronic returns. All employers are encouraged to submit return information electronically.
When it's due
For tax year 2024, the form lists these deadlines for paper and electronic returns:
- W-2s: January 31, due to employees and the Mississippi Department of Revenue (MDOR).
- 1099s: February 28, due to recipients and MDOR.
If a due date falls on a weekend or state holiday, the filing deadline is the next business working day.
What you'll need
Have the following information ready to complete Form 89-140:
- Name, address, Mississippi Account ID and FEIN.
- Return type and number of forms.
- Mississippi taxable wages, tax withheld and tax remitted. For 1099 forms, enter the reported income in the MS Taxable Wages box.
- Contact person's name and phone number, plus submitting company details if different.
- Signature, date signed and date mailed.
For a paper filing, include copies of the information returns. For electronic filing specifications, the form refers to SSA Publication EFW2 for W-2s and IRS Publication 1220 for 1099s, W-2Gs and other information returns.
How to file
Paper filing: Complete and sign a separate Form 89-140 for each return type. Mail the form and copies of the information returns to:
Department of Revenue
Withholding Tax Division
P.O. Box 23058
Jackson, MS 39225-3058
Electronic filing: Visit www.dor.ms.gov to access TAP and submit return information. Electronic filing is required for employers issuing 10 or more information returns. Do not include Form 89-140 with electronic returns.
- W-2s must use Social Security Administration (SSA) format and include the “RS” record for state data. See SSA Publication EFW2.
- 1099s, W-2Gs and other information returns must use Internal Revenue Service (IRS) format. See IRS Publication 1220.
Common mistakes
- Sending a payment with Form 89-140. The form warns that a payment sent with it will not be credited to your account. Make additional payments through TAP or with paper Form 89-105, Withholding Tax Return.
- Leaving different withheld and remitted amounts unresolved. If Mississippi Tax Withheld and Mississippi Tax Remitted are not the same, an amended return must be filed.
- Combining return types on one Form 89-140. Submit a separate form for each type of return.
- Using Form 89-140 with electronic returns or omitting it from paper returns. It is required with paper returns only.
- Missing electronic filing requirements. Employers issuing 10 or more information returns must submit them electronically through TAP. Electronic W-2s must include the “RS” record for state data.
- Putting 1099 income in the wrong place. Enter income reported on 1099 forms in the MS Taxable Wages box.
Questions people ask
Do I send Form 89-140 when I file electronically?
No. Form 89-140 is not filed with electronic returns, but it must accompany paper returns.
Can I pay additional withholding tax with this form?
No. A payment sent with Form 89-140 will not be credited to your account. Additional payments can be made through TAP or with paper Form 89-105, Withholding Tax Return.
Where do I report income from 1099 forms?
Enter the income in the MS Taxable Wages box.
What if Mississippi tax withheld and tax remitted do not match?
The form says an amended return must be filed if those amounts are different.