Mississippi Form 89-140, titled Annual Information Return, is a state tax reporting form used by employers and other businesses to report information return details to the Mississippi Department of Revenue (DOR). It is associated with reporting documents such as Forms W-2, 1099-R, W-2C, and other 1099 forms. The form collects information about the employer or reporting organization, including its Federal Employer Identification Number (FEIN), Mississippi Account ID, business name, mailing address, and the type of information returns being submitted. It also records the total number of forms, Mississippi taxable wages, Mississippi tax withheld, and Mississippi tax remitted. In addition, it includes signature details, telephone information, mailing dates, and contact person details. Employers use Form 89-140 to summarize the information returns they are submitting to the state and to identify the type of tax documents included with the filing. Employers that issue 10 or more W-2s, 1099s, or other information returns are required to submit those documents electronically through the Department of Revenue’s Taxpayer Access Point (TAP) in the required formats. The form is generally required when submitting paper information returns, rather than electronic returns. Completing it correctly is important because it helps the Mississippi Department of Revenue identify the reporting business, verify the number and type of information returns submitted, and reconcile Mississippi taxable wages and withholding information. A separate Form 89-140 must be submitted for each type of information return. The form also provides important filing deadlines and instructions for submitting the required documents.
How To File Mississippi Form 89-140
Mississippi Form 89-140 is used when submitting paper information returns to the Mississippi Department of Revenue. It must accompany the applicable paper information returns.
The form is not submitted with electronic information returns. Employers submitting information returns electronically should use the Department of Revenue’s Taxpayer Access Point (TAP) and follow the required electronic reporting formats.
Where to Submit Form 89-140
Mail the completed Form 89-140 together with copies of the applicable information returns to:
Department of Revenue
Withholding Tax Division
P.O. Box 23058
Jackson, MS 39225-3058
Information and Documents to Prepare
Before completing the form, gather the following information:
- Federal Employer Identification Number (FEIN).
- Mississippi Account ID.
- Employer or reporting company’s legal name.
- Complete business mailing address.
- City, state, and ZIP code.
- Type of information returns being submitted.
- Total number of information returns.
- Total Mississippi taxable wages.
- Total Mississippi tax withheld.
- Total Mississippi tax remitted.
- Authorized person’s signature.
- Telephone number and extension.
- Date the form is signed.
- Submitting company’s information, if different from the reporting company.
- Submitting company’s telephone number and extension.
- Date the information returns are mailed.
- Printed name of the contact person.
- Contact person’s address.
- Copies of the applicable information returns.
Electronic Filing Requirements
Employers issuing 10 or more W-2s, 1099s, or other information returns must submit them electronically through the Mississippi Department of Revenue’s Taxpayer Access Point (TAP).
Different reporting formats apply depending on the type of information return.
W-2 Electronic Filing Format
W-2 information must be submitted using the Social Security Administration (SSA) format. The electronic file must also contain the RS record, which provides the required state-level information.
The applicable technical specifications are provided in SSA Publication EFW2.
1099, W-2G, and Other Information Return Formats
Forms 1099, W-2G, and other information returns must be submitted using the Internal Revenue Service (IRS) reporting format.
Refer to IRS Publication 1220 for the applicable electronic filing specifications and procedures.
Electronic Filing Penalties
Employers that issue more than 10 information returns but fail to submit them electronically as required may be subject to penalties.
Even employers issuing fewer than 10 returns are encouraged to use TAP to enter and submit information securely to the Department of Revenue.
Mississippi Form 89-140 Filing Due Dates
The form provides different filing deadlines for W-2s and 1099s.
| Information Return | Submission Method | Due Date |
|---|---|---|
| W-2s | Paper and Electronic | January 31 |
| 1099s | Paper and Electronic | February 28 |
Weekend and State Holiday Rule
If a filing deadline falls on a weekend or a Mississippi state holiday, the due date moves to the next business working day.
Important: W-2s must be provided to employees and submitted to the Mississippi Department of Revenue by January 31. Forms 1099 must be provided to recipients and submitted to the department by February 28.
How To Complete Mississippi Form 89-140
Form 89-140 contains several sections for business identification, information return classification, tax totals, authorization, submitting company details, and contact information.
Follow the instructions below to complete each field accurately.
Form Identification
Form Number: 89-140-24-8-1-000
This is the identification number assigned to the Mississippi Annual Information Return. Make sure you are using the correct form for the applicable reporting period.
Revision Date: 1/25
The revision date indicates that the form was revised in January 2025.
Tax Year
Enter the tax year associated with the W-2 or other information returns being submitted.
Make sure the year corresponds to the reporting period covered by the information returns.
Business and Employer Information
FEIN (Federal Employer Identification Number)
Enter the Federal Employer Identification Number assigned to the employer or reporting business by the IRS.
Use the business’s correct nine-digit FEIN. Verify that it matches the number associated with the information returns being submitted.
MS Account ID
Enter the Mississippi Account ID assigned to the business by the Mississippi Department of Revenue.
This number identifies the business’s account within the state’s tax system.
Make sure the account ID is entered correctly to avoid processing or account identification problems.
Name
Enter the legal name of the employer, business, or organization submitting the information returns.
Use the same business name associated with the FEIN and Mississippi tax account.
Address
Enter the complete mailing address of the reporting business.
Include the street number and street name. Make sure the address is accurate so the Department of Revenue can identify the reporting organization and direct any correspondence appropriately.
City
Enter the city associated with the business’s mailing address.
State
Enter the two-letter abbreviation for the state in which the mailing address is located.
ZIP Code
Enter the ZIP code associated with the business’s mailing address.
Check that the city, state, and ZIP code form a complete and accurate mailing address.
Form Type Selection
This section identifies the type of information returns included with the submission.
Select the appropriate checkbox for the return type being reported. The form provides four options.
W-2
Select this option when submitting employee wage and tax statements (Forms W-2).
W-2 forms report employee wages and applicable tax withholding information.
1099-R
Select this option when submitting Forms 1099-R.
This category is used for reporting distributions from pensions, annuities, retirement plans, and other applicable retirement-related arrangements.
W-2C
Select this option when submitting corrected Forms W-2C.
These forms are used to report corrections to previously issued W-2 information.
Other 1099
Select this option when submitting other types of Forms 1099 that do not fall under the 1099-R category.
Use the appropriate category for the information returns included in your submission.
Important: A separate Form 89-140 must be submitted for each type of information return. Do not combine different return types under one form.
Information Return Totals
This section summarizes the number of forms and the associated Mississippi wage and withholding amounts.
Number of Forms
Enter the total number of individual information returns included in the submission.
For example, if you are submitting 25 W-2 forms, enter 25 in this field.
Make sure the number matches the actual number of information returns being submitted.
MS Taxable Wages
Enter the total Mississippi taxable wages reported on the information returns.
This field summarizes the wages subject to Mississippi income tax withholding.
An important special instruction applies to this field: income reported on Forms 1099 should also be entered in the MS Taxable Wages box above.
MS Tax Withheld
Enter the total amount of Mississippi income tax withheld from the wages or other reportable income shown on the information returns.
Calculate the combined Mississippi withholding amount for all applicable returns included in the submission.
MS Tax Remitted
Enter the total amount of Mississippi tax remitted to the Department of Revenue for the reporting period.
Make sure this amount agrees with the withholding information and applicable tax payments reported for the account.
Important Withholding Reconciliation Rule
Compare the amounts entered for MS Tax Withheld and MS Tax Remitted.
If these two amounts are different, an amended return must be filed.
Review the withholding and payment records carefully before submitting the form.
Signature and Authorization Information
This section identifies the person authorizing the information return submission.
Signature
The authorized person must sign the form in the designated space.
The signature confirms the submission of the information provided on the Annual Information Return.
Make sure the individual signing has the appropriate authority to submit the business’s tax information.
Phone + Extension
Enter the telephone number of the person signing or handling the submission.
Include the extension if the business telephone system requires one.
This information allows the Department of Revenue to contact the responsible person if questions arise about the filing.
Date Signed
Enter the date on which the authorized person signs the form.
Use the actual signing date rather than the date the information returns were originally prepared.
Submitting Company Information
Complete this section when the company mailing or submitting the information returns is different from the employer or reporting business identified at the top of the form.
Submitting Company (If Different Than Above)
Enter the legal name of the company responsible for submitting the information returns if it is different from the business identified in the employer information section.
If the same business is handling the submission, follow the form instructions for leaving this field blank.
Submitting Company Phone + Extension
Enter the telephone number of the submitting company.
Include the appropriate telephone extension when applicable.
Date Mailed
Enter the date the completed form and accompanying paper information returns are mailed to the Mississippi Department of Revenue.
Use the actual mailing date.
Contact Person Information
This section provides the Department of Revenue with the details of the person who can answer questions about the submission.
Contact Person (Please Print)
Enter the printed name of the individual responsible for handling questions about the information return submission.
Write the person’s full name clearly so the department can identify the correct contact.
Address
Enter the mailing address associated with the contact person.
Provide a complete address, including the street information and other necessary mailing details.
Important Return Instructions for Form 89-140
Before submitting the Annual Information Return, review the following filing requirements.
Reporting Income From 1099 Forms
Income reported on Forms 1099 must be entered in the MS Taxable Wages field on Form 89-140.
Make sure the total reflects the applicable Mississippi taxable income reported through the submitted 1099 information returns.
Difference Between Tax Withheld and Tax Remitted
If the Mississippi tax withheld amount does not match the Mississippi tax remitted amount, an amended return must be filed.
Review the business’s withholding records and payment records to identify any differences before submitting the information return.
Do Not Send Tax Payments With Form 89-140
Do not include a tax payment with Form 89-140.
The Department of Revenue will not apply a payment submitted with this form to your tax account.
If an additional payment is due, submit it through Taxpayer Access Point (TAP) or use a paper Form 89-105, Withholding Tax Return.
Separate Form Required for Each Return Type
A separate Form 89-140 must be completed for each type of information return.
For example, if a business is submitting W-2s and Forms 1099-R, it must prepare separate Annual Information Returns for the applicable categories.
Paper and Electronic Filing Differences
Form 89-140 is not submitted with electronic information returns.
However, it must accompany paper information returns.
For paper submissions, include the completed Form 89-140 and copies of the applicable information returns in the mailing package.
Send the documents to:
Department of Revenue
Withholding Tax Division
P.O. Box 23058
Jackson, MS 39225-3058
Final Review Before Filing
Before submitting Mississippi Form 89-140, review the business information, return classifications, tax totals, and authorization details.
Use this checklist to verify that everything is complete:
- Correct Form: Confirm that you are using the Mississippi Annual Information Return, Form 89-140.
- Tax Year: Make sure the correct reporting year is entered.
- FEIN: Verify the business’s Federal Employer Identification Number.
- MS Account ID: Check that the Mississippi Account ID is accurate.
- Business Name: Confirm that the legal business name matches the tax account.
- Business Address: Review the street address, city, state, and ZIP code.
- Form Type: Select the correct return category: W-2, 1099-R, W-2C, or Other 1099.
- Separate Forms: Prepare a separate Form 89-140 for each type of information return.
- Number of Forms: Verify that the total number of information returns matches the documents included.
- MS Taxable Wages: Confirm the total Mississippi taxable wages, including applicable income reported on 1099 forms.
- MS Tax Withheld: Check the total Mississippi tax withheld.
- MS Tax Remitted: Verify the total Mississippi tax remitted.
- Withholding Reconciliation: Confirm that the tax withheld and tax remitted amounts match. If they do not, file an amended return.
- Signature: Make sure the authorized person has signed the form.
- Phone Number: Check the telephone number and extension.
- Date Signed: Verify the actual signing date.
- Submitting Company: Complete this section if a different company is submitting the returns.
- Date Mailed: Enter the actual mailing date.
- Contact Person: Provide the printed name of the responsible contact.
- Contact Address: Verify that the contact person’s address is complete.
- Electronic Filing Requirement: Confirm whether your business is required to submit information returns electronically through TAP.
- Filing Deadline: Check the applicable January 31 deadline for W-2s or February 28 deadline for 1099s.
- Supporting Documents: Include copies of all applicable paper information returns.
- Payment Requirement: Do not include a tax payment with Form 89-140.
- Mailing Address: Verify that the completed form and supporting documents are addressed to the Mississippi Department of Revenue, Withholding Tax Division, P.O. Box 23058, Jackson, MS 39225-3058.
Final Reminder: Mississippi Form 89-140 is an annual information return used to summarize and submit W-2 and 1099 information to the Department of Revenue. Employers issuing 10 or more information returns must follow the electronic filing requirements through TAP. For paper submissions, complete a separate form for each return type and include copies of the applicable information returns. Always verify the filing deadlines, tax totals, and withholding information before submitting your documents.