89-140: Annual W-2 and 1099 Information Return (Fill In Version) (2025)
Mississippi · Mississippi DOR · Used for tax years 2025
Mississippi Form 89-140 is an annual information return submitted with paper W-2, W-2C, 1099-R, and 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 return type: W-2, W-2C, 1099-R or other 1099.
Employers that issue 10 or more W-2s, 1099s or other information returns must submit them electronically through Mississippi Taxpayer Access Point (TAP). Do not file Form 89-140 with electronic returns.
When it's due
The tax year 2025 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 ready to complete the form:
- 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 information if different.
- Signature, date signed and date mailed.
For paper filing, include copies of the information returns.
How to file
Paper filing: Complete and sign Form 89-140. Use a separate form 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: Access TAP through www.dor.ms.gov. Electronic submission is required for employers issuing 10 or more information returns and is encouraged for all employers. 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 for specifications.
- 1099s, W-2Gs and all other information returns must use Internal Revenue Service (IRS) format. See IRS Publication 1220 for specifications and procedures.
Common mistakes
- Sending a payment with this form. The form warns that 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 unequal withholding and remittance amounts uncorrected. If Mississippi Tax Withheld and Mississippi Tax Remitted differ, an amended return must be filed.
- Combining return types on one form. Submit a separate Form 89-140 for each type.
- Including Form 89-140 with electronic returns or omitting it from paper returns. It is required only with paper returns.
- Overlooking the electronic filing requirement. Employers issuing 10 or more information returns must file electronically. The form also warns of possible penalties for issuing more than 10 returns without filing as required.
- Leaving 1099 income out of the wage box. 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 use one Form 89-140 for W-2s and 1099s?
No. Submit a separate Form 89-140 for each type of return.
Where do I enter income reported on 1099 forms?
Enter it in the MS Taxable Wages box.
Can I send a tax payment with Form 89-140?
No. A payment submitted with this form will not be credited to your account. Additional payments can be made through TAP or with paper Form 89-105, Withholding Tax Return.
Can employers with fewer than 10 returns file electronically?
Yes. The form encourages all employers, regardless of the number of returns, to submit return information electronically through TAP.