89-350: Withholding Exemption Certificate - Completed by employee; retained by employer (2024)
Mississippi · Mississippi DOR · Used for tax years 2024
Mississippi Form 89-350 is an employee's withholding exemption certificate, completed by the employee and kept by the employer. It records personal exemptions used to calculate Mississippi income tax withholding, any additional withholding agreed to by the employer, and any milit
Who files this form
Employees use this certificate to claim personal exemptions for Mississippi income tax withholding and give it to their employer. If you do not file a certificate with your employer, Mississippi income tax must be withheld from your total wages without an exemption.
Eligible military spouses who meet the conditions stated on the form and have no Mississippi tax liability may claim exempt status on Line 8.
What you'll need
Have the following information ready:
- Your name, Social Security number, residence address and marital status.
- Whether your spouse is employed and, if so, how you will divide the married exemption.
- The number of qualifying dependents you are claiming.
- Any age 65 or older or blindness exemptions you or your spouse qualify for.
If you claim the military spouse withholding exemption on Line 8, attach a copy of Federal Form DD-2058 and a copy of your Military Spouse ID Card so your employer can validate the claim.
How to file
- Enter your identifying information and marital status.
- Claim the applicable personal exemption: $6,000 for single individuals, a joint $12,000 exemption for married individuals, or $9,500 for qualifying heads of family. If both spouses are employed, divide the $12,000 exemption in multiples of $500.
- Enter qualifying dependent exemptions on Line 4. On Line 5, check the applicable age and blindness boxes and multiply the number checked by $1,500.
- Add the exemptions claimed on Lines 1 through 5 and enter the total on Line 6.
- Use Line 7 for an additional dollar amount to withhold each pay period, if your employer agrees.
- If you qualify for the military spouse exemption and have no Mississippi tax liability, write “Exempt” on Line 8 and attach the required copies.
- Sign and date the certificate, then give it to your employer. Your employer keeps it with its records.
File a new certificate with your employer within 30 days after any change in your exemption status.
Common mistakes
- Not giving the certificate to your employer. Without it, your employer must withhold income tax on total wages without an exemption.
- Claiming too much of the married exemption. The combined amount claimed by you and your spouse cannot exceed $12,000.
- Counting yourself or your spouse as a dependent. Neither belongs in the dependent exemption count.
- Counting the dependent who qualifies you as head of family again on Line 4. That dependent is excluded from the additional dependent exemption.
- Claiming age or blindness exemptions for dependents. These additional exemptions are not allowed for dependents.
- Failing to update your certificate. A new certificate must be filed with your employer within 30 days after a change in exemption status.
- Willfully supplying false information. The form warns that penalties apply.
Questions people ask
How do working spouses split the married exemption?
You may divide the joint $12,000 exemption in any way you choose, in multiples of $500. Your combined claims cannot exceed $12,000. Enter your share on Line 2(b).
Who qualifies as head of family?
You must be single and maintain a home that is the principal place of residence for you and at least one dependent. The head-of-family exemption is $9,500.
How much can I claim for dependents?
You may generally claim $1,500 for each qualifying dependent who receives chief support from you and qualifies as a dependent for federal income tax purposes. Do not include yourself or your spouse. If you claim head-of-family status, exclude the dependent who qualifies you for that status.
Can I ask for more tax to be withheld?
Yes. Enter an additional dollar amount per pay period on Line 7 if your employer agrees.
Does my employer keep this form?
Yes. File the certificate with your employer, who must keep it with its records. The form also directs employers to advise the Department of Revenue if they believe an employee has claimed excess exemption.