Withholding Tax

Online Filing System

Withholding Taxpayers use TAP (Taxpayer Access Point) for online filing.

Create Your TAP Account

Go to TAP to register.

Gather this information before beginning the registration process. If you are not able to complete and submit your registration, your information will not be saved.

  • A sole proprietorship needs either a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN).
  • A corporation, LLC, partnership or other needs a Federal Employer Identification Number (FEIN).
  • Contact information for the person or department responsible for preparing and filing tax returns, including name, phone, e-mail, and fax number.
  • An e-mail address to receive courtesy notices and information from the Department of Revenue. Confidential or financial information is not sent by e-mail.

Amended Tax Returns

You can amend your returns in TAP. Amend your original return by indicating the entire liability due for the period.

E-File

Mississippi law provides that the Commissioner may require you to file and pay electronically. You are subject to a penalty of $25 the first time you fail to file as required. After that, you are subject to a penalty of $500 each time you fail to file as required. MCA §27-3-83(4)

Taxpayers who do not have the ability to file electronically may be relieved of this requirement. If you cannot file electronically, please call (601) 923-7700, or write the Registration Branch, P. O. Box 1033 Jackson MS 39215 and explain why you cannot file electronically.

Annual Filing of W2’s

Employers that issue 25 or more W-2s are required to electronically submit those to the DOR. You may be subject to penalties if you issue more than 25 W-2s and do not file as required. All employers, regardless of the number of W-2s, may utilize the system to enter and submit W2 information securely to the DOR.

Penalties and Interest MCA §27-7-345

If you file or pay late, or you do not file at all, you owe penalties and interest.

  • Interest is 1% per month from the time the tax was due until it is paid. There is no limit to the amount of interest that may be charged.
  • Penalty is 10% on the amount of tax due.
  • Penalty for failure to file an information return or to furnish a required statement is $5.00 per statement, with a minimum of $250.00, and up to a maximum of $10,000.00 for each reporting account.
  • Penalty for failure to file an information return or to furnish a required statement ---the result of intentional disregard of filing requirements--- is $25.00 per statement, with a minimum of $250.00, and up to a maximum $50,000.00 for each reporting account.