Mississippi Form 80-107, officially titled Income / Withholding Tax Schedule, is a supporting tax schedule used to report income and state income tax withholding information from various tax statements for the 2025 tax year. The form is issued by the Mississippi Department of Revenue and collects information from documents such as Forms W-2, W-2G, and 1099. It helps identify the income reported by different employers or payers, the amount of Mississippi wages and withholding associated with each statement, and any income reported for another state. The schedule also collects the employer’s or payer’s identification number, the taxpayer’s name and Social Security number, and the employer’s or payer’s contact information. It provides four separate numbered sections so that information from multiple income statements can be reported individually. An important requirement is that this schedule must be filed even if the taxpayer has no Mississippi income tax withholding. The primary taxpayer’s name must match the name appearing on the applicable Mississippi tax return, including Forms 80-105, 80-205, or 81-110. Completing the schedule accurately helps ensure that income and withholding information is properly identified and associated with the correct taxpayer and employer or payer. It is particularly important to report each statement separately and accurately distinguish Mississippi withholding from income associated with another state.
Who Needs To File Form 80-107?
Form 80-107 is intended for Mississippi taxpayers who need to report income and withholding information from applicable tax statements.
You may need to complete this schedule if you have received:
- Form W-2 reporting wages, salaries, tips, and other compensation.
- Form W-2G reporting gambling winnings.
- Form 1099 reporting applicable income.
- Form 1099-R reporting distributions, including the applicable distribution code from Box 7.
- Income associated with another state that must be identified on the schedule.
- Mississippi withholding information reported by an employer or payer.
Important filing requirement: The form specifically states that it must be filed even if you have no Mississippi withholding. Therefore, the absence of Mississippi income tax withheld does not eliminate the requirement to file this schedule.
How To File Form 80-107
Form 80-107 is designed to accompany the applicable Mississippi income tax filing. The form identifies the primary taxpayer by reference to Forms 80-105, 80-205, and 81-110.
Where To Submit Form 80-107
The schedule identifies the following Mississippi tax forms for matching the primary taxpayer’s name:
- Form 80-105: Mississippi Individual Income Tax Return.
- Form 80-205: Mississippi Nonresident or Part-Year Resident Income Tax Return.
- Form 81-110: Mississippi Fiduciary Income Tax Return.
Use the taxpayer name exactly as it appears on the applicable return.
The schedule itself does not provide a separate mailing address or detailed submission destination. Follow the filing instructions for the applicable Mississippi return when determining how and where to submit the completed schedule.
Information To Prepare Before Completing The Form
Gather the following information before starting:
- Your primary taxpayer name as shown on the applicable Mississippi tax return.
- Copies of all applicable Forms W-2.
- Copies of any Forms W-2G.
- Copies of applicable Forms 1099.
- Forms 1099-R, if applicable, including the distribution code in Box 7.
- Employer or payer identification numbers.
- Your name as shown on each income statement.
- Your Social Security number.
- Mississippi state wages, tips, and other applicable compensation.
- Mississippi income tax withholding amounts.
- Income amounts associated with other states.
- Employer or payer names and complete addresses.
Keep all original income statements available so that the amounts and identification details can be transferred accurately.
How To Complete Form 80-107
The 2025 Mississippi Form 80-107 contains a primary taxpayer identification field followed by four numbered reporting sections.
Each numbered section is divided into three columns:
- Part A: Statement Information.
- Part B: Income And Withholding.
- Part C: Employer Or Payer Information.
Each section collects information relating to an individual income statement.
Complete a separate numbered section for each applicable statement.
Primary Taxpayer Information
Primary Taxpayer Name
Enter the primary taxpayer’s name exactly as it appears on the applicable Mississippi tax return.
The form specifically references:
- Form 80-105.
- Form 80-205.
- Form 81-110.
Make sure the spelling and name information match the return being filed.
Do not substitute an employer’s name or another recipient’s name in this field.
Section 1: Income Statement Information
The first numbered section is used to report information from the first applicable W-2, W-2G, or 1099 statement.
It contains three columns.
Part A: Statement Information
Part A identifies the type of income statement and the taxpayer associated with it.
Statement Type: W-2
Check the W-2 box if the income statement being reported is Form W-2.
This identifies the statement as a wage and tax statement issued by an employer.
Use this selection when reporting applicable wages and withholding information from Form W-2.
Statement Type: W-2G
Check the W-2G box if the statement being reported is Form W-2G.
This identifies the document as a statement of certain gambling winnings.
Select this option when reporting income information from the applicable W-2G statement.
Statement Type: 1099
Check the 1099 box if the statement being reported is a Form 1099.
Use this option for applicable income statements issued by a payer.
If the statement is Form 1099-R, also complete the separate distribution code field described below.
If 1099-R, Code In Box 7
If the income statement is Form 1099-R, enter the distribution code shown in Box 7.
Copy the code exactly as it appears on the original Form 1099-R.
Do not enter the distribution amount in this field. This space is specifically intended for the code identifying the type of distribution.
If the statement is not Form 1099-R, this field does not apply.
Employer Or Payer ID From W-2 Or 1099
Enter the employer or payer identification number shown on the corresponding W-2 or 1099 statement.
Use the identification number printed on the original income document.
Make sure the number belongs to the employer or payer identified in Part C.
Taxpayer Name
Enter the taxpayer’s name associated with the income statement.
Use the name shown on the corresponding income document.
This identifies the person to whom the wages, winnings, or other income were reported.
Taxpayer Social Security Number
Enter the taxpayer’s Social Security number associated with the income statement.
Verify that the number matches the taxpayer identified above and on the original statement.
Part B: Income And Withholding
Part B reports Mississippi wages, Mississippi withholding, and income associated with another state.
Enter the applicable amounts in the designated spaces.
MS State Wages, Tips, Etc.
Enter the Mississippi state wages, tips, and other applicable compensation associated with the statement.
Use the Mississippi state income information shown on the applicable income document.
Report the amount in the designated dollar field.
Do not substitute federal wages for Mississippi state wages when the amounts differ.
Mississippi Withholding Only
Enter the amount of Mississippi income tax withheld as shown on the applicable income statement.
This field is specifically for Mississippi withholding.
Use the actual withholding amount reported by the employer or payer.
If no Mississippi income tax was withheld, enter zero where appropriate.
Remember that the form must still be filed even when this amount is zero.
State Income From Other State
Enter the income amount associated with another state, when applicable.
The form provides a separate space to identify the state and a dollar field for the corresponding income amount.
Enter the appropriate state abbreviation and the income amount associated with that state.
Keep this information separate from Mississippi state wages and Mississippi withholding.
Part C: Employer Or Payer Information
Part C identifies the employer or payer that issued the income statement.
Enter the information associated with the W-2, W-2G, or 1099 being reported.
Employer Or Payer Name
Enter the complete name of the employer or payer that issued the income statement.
Use the name shown on the original tax document.
Address
Enter the employer’s or payer’s street address.
Use the address associated with the statement.
City, State, ZIP
Enter the city, state, and ZIP code associated with the employer’s or payer’s address.
Verify that the location information matches the issuing employer or payer.
Section 2: Second Income Statement Information
Section 2 is used to report a second income statement.
Complete this section if you received another applicable W-2, W-2G, or 1099 from a different employer or payer, or another statement that must be reported separately.
The section repeats the same three-column structure used in Section 1.
Part A: Statement Information
Statement Type: W-2
Check this box if the second income statement is Form W-2.
Statement Type: W-2G
Check this box if the second income statement is Form W-2G.
Statement Type: 1099
Check this box if the second income statement is a Form 1099.
If 1099-R, Code In Box 7
If the second statement is Form 1099-R, enter the distribution code printed in Box 7.
Employer Or Payer ID From W-2 Or 1099
Enter the identification number of the employer or payer that issued the second statement.
Taxpayer Name
Enter the taxpayer’s name as shown on the second income statement.
Taxpayer Social Security Number
Enter the taxpayer’s Social Security number associated with the second statement.
Part B: Income And Withholding
MS State Wages, Tips, Etc.
Enter the Mississippi state wages, tips, and other applicable compensation reported on the second income statement.
Mississippi Withholding Only
Enter the Mississippi income tax withholding amount associated with the second statement.
If no Mississippi withholding is reported, enter zero where appropriate.
State Income From Other State
Enter the applicable income associated with another state.
Identify the state using the designated state field and enter the corresponding income amount.
Part C: Employer Or Payer Information
Employer Or Payer Name
Enter the name of the employer or payer that issued the second statement.
Address
Enter the employer’s or payer’s street address.
City, State, ZIP
Enter the corresponding city, state, and ZIP code.
Make sure all three columns refer to the same second income statement.
Section 3: Third Income Statement Information
Section 3 provides space for a third income statement.
Use this section when you have another applicable W-2, W-2G, or 1099 that needs to be reported separately.
Follow the same reporting procedure used in Sections 1 and 2.
Part A: Statement Information
Statement Type: W-2
Check the W-2 box if the third statement is Form W-2.
Statement Type: W-2G
Check the W-2G box if the third statement is Form W-2G.
Statement Type: 1099
Check the 1099 box if the third statement is a Form 1099.
If 1099-R, Code In Box 7
Enter the distribution code from Box 7 if the third statement is Form 1099-R.
Employer Or Payer ID From W-2 Or 1099
Enter the employer or payer identification number printed on the third statement.
Taxpayer Name
Enter the taxpayer’s name associated with the third income statement.
Taxpayer Social Security Number
Enter the corresponding taxpayer’s Social Security number.
Part B: Income And Withholding
MS State Wages, Tips, Etc.
Enter the Mississippi state wages, tips, and other applicable compensation reported on the third statement.
Mississippi Withholding Only
Enter the Mississippi income tax withheld from the income reported on the third statement.
State Income From Other State
Enter the income associated with another state, if applicable.
Provide the corresponding state abbreviation and income amount.
Part C: Employer Or Payer Information
Employer Or Payer Name
Enter the name of the employer or payer that issued the third statement.
Address
Enter the employer’s or payer’s street address.
City, State, ZIP
Enter the city, state, and ZIP code associated with the third employer or payer.
Review all entries to ensure they correspond to the third income statement.
Section 4: Fourth Income Statement Information
Section 4 is the final numbered reporting section on Form 80-107.
Use this section to report a fourth applicable income statement.
As with the previous sections, complete all applicable fields in Parts A, B, and C.
Part A: Statement Information
Statement Type: W-2
Check the W-2 box if the fourth income statement is Form W-2.
Statement Type: W-2G
Check the W-2G box if the fourth income statement is Form W-2G.
Statement Type: 1099
Check the 1099 box if the fourth income statement is a Form 1099.
If 1099-R, Code In Box 7
If the fourth statement is Form 1099-R, enter the distribution code shown in Box 7.
Employer Or Payer ID From W-2 Or 1099
Enter the employer or payer identification number shown on the fourth statement.
Taxpayer Name
Enter the taxpayer’s name associated with the fourth income statement.
Taxpayer Social Security Number
Enter the taxpayer’s Social Security number as shown on the fourth statement.
Part B: Income And Withholding
MS State Wages, Tips, Etc.
Enter the Mississippi state wages, tips, and other applicable compensation associated with the fourth statement.
Mississippi Withholding Only
Enter the Mississippi income tax withholding amount reported on the fourth statement.
If no Mississippi withholding was reported, enter zero where appropriate.
State Income From Other State
Enter the applicable income associated with another state.
Provide the corresponding state abbreviation and amount.
Part C: Employer Or Payer Information
Employer Or Payer Name
Enter the name of the employer or payer that issued the fourth income statement.
Address
Enter the corresponding street address.
City, State, ZIP
Enter the city, state, and ZIP code associated with the employer or payer.
Check that the employer or payer information matches the identification number and income statement reported in Parts A and B.
Important Notes About Form 80-107
The Form Must Be Filed Even Without Mississippi Withholding
One of the most important instructions printed on Form 80-107 is that the schedule must be filed even if you have no Mississippi withholding.
Do not assume that you can skip the schedule simply because your employer or payer did not withhold Mississippi income tax.
Report Each Income Statement Separately
The schedule provides four numbered reporting sections.
Each section has separate fields for statement information, income and withholding, and employer or payer details.
Keep each statement’s information together within its corresponding section.
Do not combine information from multiple employers or payers into one reporting block.
Use The Correct Statement Type
The form provides three statement classifications:
- W-2.
- W-2G.
Select the appropriate classification for each income statement.
For Form 1099-R, remember to enter the applicable Box 7 distribution code.
Distinguish Mississippi Withholding From Other-State Income
The schedule provides separate fields for Mississippi withholding and income associated with another state.
Mississippi withholding should be reported in the designated Mississippi withholding field.
Income associated with another state should be identified separately using the state and income fields.
Do not combine these amounts into a single entry.
Follow The Printing Requirements
The bottom of the form specifically states that duplex printing and photocopies are not acceptable.
When preparing a paper copy, use the required original form and print it on one side only.
The electronic version also provides Reset Form and Print Form controls.
Final Review Before Filing
Before submitting Mississippi Form 80-107 for the 2025 tax year, review the following checklist.
Primary Taxpayer Information
- Primary taxpayer name matches the applicable Mississippi tax return.
- The correct taxpayer return has been identified.
- All information corresponds to the same taxpayer.
Statement Information
- Each applicable W-2 has been identified correctly.
- Each applicable W-2G has been identified correctly.
- Each applicable 1099 has been identified correctly.
- The correct statement type is selected in each numbered section.
- The Box 7 distribution code is entered for applicable Forms 1099-R.
- Employer or payer identification numbers match the original statements.
- Taxpayer names are entered correctly.
- Taxpayer Social Security numbers are accurate.
Income And Withholding Information
- Mississippi state wages, tips, and other applicable compensation are entered correctly.
- Mississippi withholding amounts match the original income statements.
- Zero is entered where appropriate if no Mississippi withholding exists.
- Other-state income is reported separately.
- The applicable state abbreviation is entered for other-state income.
- Income amounts are reported in the correct numbered sections.
- No income or withholding amounts have been incorrectly combined.
Employer Or Payer Information
- Employer or payer names are correct.
- Employer or payer addresses are complete.
- City information is correct.
- State information is accurate.
- ZIP codes are correct.
- Employer or payer information matches the corresponding income statement.
Final Filing Requirements
- All applicable numbered sections have been completed.
- The schedule has been reviewed for missing information.
- The form is included even if there is no Mississippi withholding.
- The primary taxpayer information matches the applicable Mississippi return.
- The applicable Mississippi return filing instructions have been followed.
- The form is printed single-sided.
- No photocopy or duplex-printed version is being submitted.
Final Reminder: Mississippi Form 80-107 is an important supporting schedule for reporting income and withholding information from Forms W-2, W-2G, and 1099. Complete a separate reporting section for each applicable statement, verify the Mississippi wages and withholding amounts, identify any income associated with another state, and provide accurate employer or payer information. Remember that the schedule must be filed even when no Mississippi income tax has been withheld.