89-350: Withholding Exemption Certificate - Completed by employee; retained by employe (2025)
Mississippi · Mississippi DOR · Used for tax years 2025
Mississippi Form 89-350 is an employee’s withholding exemption certificate, filed with the employer and kept in the employer’s records. It reports personal exemptions used to calculate Mississippi income tax withholding, any additional withholding agreed to by the employer, and a
Who files this form
Employees use this certificate to claim personal exemptions for Mississippi income tax withholding. Give the completed form to your employer. Without it, your employer must withhold Mississippi income tax on your total wages without exemptions.
Eligible military spouses who meet the conditions stated on Line 8 and have no Mississippi tax liability may use the form to claim exemption from Mississippi withholding.
When it's due
For the 2025 certificate, you must file a new exemption certificate with your employer within 30 days after any change in your exemption status.
What you'll need
To complete the certificate, have your:
- Name, Social Security number and residence address.
- Marital status and your spouse's employment status, if applicable.
- Number of qualifying dependents you are claiming.
- Applicable age 65 or older and blindness information for yourself and your spouse.
If claiming 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
Complete the certificate and give it to your employer. The employer keeps it with its records.
- Enter your identifying information and marital status.
- Claim the applicable personal exemption: $6,000 if single, $12,000 if married with a spouse who is not employed, or $9,500 if you qualify as head of family. If both spouses are employed, divide the $12,000 joint exemption in multiples of $500 and enter your share on Line 2(b).
- On Line 4, enter $1,500 for each qualifying dependent you claim. If claiming head-of-family status, exclude the dependent who qualifies you for that status.
- On Line 5, check the applicable age and blindness boxes for yourself and your spouse. Multiply the number checked by $1,500.
- Add the exemptions from Lines 1 through 5 and enter the total on Line 6.
- Use Line 7 for an additional dollar amount of withholding per 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.
Common mistakes
- Not giving the certificate to your employer. Without it, tax must be withheld on total wages without exemptions.
- Not updating the certificate. A new certificate must be filed with your employer within 30 days after an exemption-status change.
- Claiming more than the joint married exemption. The total claimed by both spouses may not exceed $12,000.
- Counting yourself or your spouse as a dependent. Neither belongs in the dependent exemption calculation. Head-of-family filers must also exclude the dependent used to qualify for that status.
- Claiming age or blindness exemptions for dependents. These additional exemptions are not allowed for dependents.
- Supplying false information. The form warns that penalties apply for willfully supplying false information.
Questions people ask
Can my employed spouse and I split the married exemption?
Yes. You may divide the $12,000 joint exemption in any way you choose, in multiples of $500. Your combined claims cannot exceed $12,000.
Who qualifies as head of family?
You must be single and maintain a home that is the principal residence for you and at least one dependent. The exemption is $9,500. You may claim $1,500 for each additional qualifying dependent, excluding the one used to qualify as head of family.
Can I ask for extra tax to be withheld?
Yes. Enter an additional dollar amount per pay period on Line 7 if your employer agrees.
What must I attach for the military spouse exemption?
If you meet the conditions stated on Line 8 and have no Mississippi tax liability, write “Exempt” there. Attach copies of Federal Form DD-2058 and your Military Spouse ID Card.
Does my employer keep this certificate?
Yes. The form directs your employer to keep the certificate with its records and advise the Department of Revenue if it believes you claimed excess exemption.