Mississippi Form 89-140, the Annual Information Return, is a one-page transmittal cover sheet that employers attach to paper copies of W-2s, 1099s, and similar wage and income statements sent to the Mississippi Department of Revenue. You only use it if you are issuing fewer than 10 information returns for the year and submitting them on paper. Employers with 10 or more returns file electronically through the Taxpayer Access Point (TAP) and do not use this form at all.1Mississippi Department of Revenue. Withholding Income Tax Tables and Employer Instructions
Who Has to File It
The Department of Revenue draws a hard line at 10. If you issue 10 or more W-2s, 1099s, or other information returns in a tax year, you must transmit them electronically through TAP or through a bulk-filing program like FSET. Paper submissions are not accepted at that volume, and Form 89-140 is not needed.2Mississippi Department of Revenue. Mississippi Annual Information Return – Form 89-140
Below that threshold, you file one Form 89-140 per type of return. Submitting both W-2s and 1099-R forms on paper means two copies of the 89-140: one attached to the W-2 batch, one attached to the 1099-R batch.2Mississippi Department of Revenue. Mississippi Annual Information Return – Form 89-140
How to Fill Out the Form
Download the current form from the Mississippi Department of Revenue website. Before you start, pull your Mississippi Withholding Account Number (shown on the form as “MS Account ID”), your Federal Employer Identification Number, and your year-end payroll totals.
The top block asks for your business name, address, MS Account ID, and FEIN. Below that, check the box for the type of return you are transmitting: W-2, W-2C, 1099-R, or Other 1099. Only one box per form.2Mississippi Department of Revenue. Mississippi Annual Information Return – Form 89-140
The financial section has four lines:
- Number of Forms: the total count of individual W-2s or 1099s attached to this 89-140.
- MS Taxable Wages: combined Mississippi taxable wages or Mississippi-source income across the attached forms.
- MS Tax Withheld: total Mississippi income tax withheld from employees or payees, as shown on the attached forms.
- MS Tax Remitted: total Mississippi income tax you actually paid to the Department of Revenue during the year through your periodic withholding returns.
Sign and date at the bottom. If a payroll service or other submitting company is filing for you, that company’s name, contact person, phone number, and address go in the block below the signature line.
Do Not Send a Payment With the Form
Form 89-140 is a transmittal document only. If you enclose a check, the Department of Revenue will not apply it to your account. Any withholding tax owed must go through TAP electronically or on a paper Form 89-105, the periodic withholding tax return.2Mississippi Department of Revenue. Mississippi Annual Information Return – Form 89-140
When It’s Due
The deadline depends on what you’re transmitting:
- W-2s and W-2Cs: January 31, the same date W-2s must be furnished to employees.
- 1099s: February 28.
If the date falls on a weekend or state holiday, the deadline moves to the next business day. Returns postmarked after the due date are late.2Mississippi Department of Revenue. Mississippi Annual Information Return – Form 89-140
Where to Mail It
Send the completed Form 89-140 along with the paper W-2s or 1099s to:
Department of Revenue
Withholding Tax Division
P.O. Box 23058
Jackson, MS 39225-30582Mississippi Department of Revenue. Mississippi Annual Information Return – Form 89-140
When the Withheld and Remitted Figures Don’t Match
The key error the 89-140 surfaces is a gap between “MS Tax Withheld” and “MS Tax Remitted.” Those two lines should match. If they don’t, you either owe additional tax or overpaid during the year, and the 89-140 alone will not fix it, because no payment can be processed through the form. File an amended periodic return through TAP to resolve the difference. Pick the period in question, choose “File or amend a return,” and complete it as it should have been filed. The amended return replaces the original.3Mississippi Department of Revenue. Business Tax Frequently Asked Questions2Mississippi Department of Revenue. Mississippi Annual Information Return – Form 89-140
Penalties
Mississippi imposes several penalties tied to annual information returns and withholding compliance:
- Failure to file Form 89-140: minimum $250.
- Filing on paper when electronic filing is required (10 or more returns): $25 for the first instance and $500 for each additional instance.
- Missing individual wage statements: $25 per statement not filed.
- Late payment of withholding tax: 10% of the tax due, plus interest at half a percent per month from the original due date.
Any employer who fails to withhold or remit Mississippi income tax is personally liable for the full amount owed. Withheld funds are treated as state property held in trust.4Justia. Mississippi Code 27-7-309 – Employer’s Return and Payment of Taxes Withheld