Create Your TAP Account
Go here to register. If you have an existing Withholding Tax Account, you need the October 1, 2012 letter sent to you. It includes your new account number and a Letter ID number. 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.
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- Account ID Number
- Letter ID (found in the upper right of the letter)
- 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.
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Corporate or Pass-through-Entity Taxpayers
In October 2011, similar information was sent to your Corporate or Pass-Through Entity address. Someone in that office may have registered for online access. If so, you will get an error message (There appears to already be a web logon for this ID) when you attempt to register for online access.
If you are the person/office responsible for filing and/or paying Withholding tax returns, please contact your corporate office and ask them to request an additional logon for you. |
Amended Tax Returns
How you amend returns is changing January 1, 2013. At that time, amend your original return by indicating the entire liability due for the period. Through December 31, 2012, amended returns report only the additional amount of tax due.
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.
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Continue using "FileMS" to file your Sales and Use tax returns. |
