Mississippi Publishes Updated Procedures and Specifications for Electronic Filing of Information Returns

Paul Ogawa
November 24, 2020

The Mississippi Department of Revenue recently published an updated version of Publication 89-145, Procedures and Specifications for Filing Wage and Tax Information Electronically. This publication provides instructions and electronic filing specifications for reporting 1099 and W-2 information to the state of Mississippi.

While the specifications and instructions remain largely the same from the prior version of this publication issued in 2019, additional FAQs were added to pages 11-12 identifying the correct format for submitting 1099 files electronically. Specifically, that 1099 files must be formatted using the e-file specifications found in Publication 1220 and that each file must contain T, A, B, C, and F records.

Regarding Form 1099-NEC, these specifications do not identify the form by name. However, it has been confirmed with the Department that Form 1099-NEC will be included under the general 1099 filing requirement requiring returns if they report payments of $600 or more. Further, electronic filing portals have been formatted to accept 1099-NEC records accordingly.

To review these specifications and instructions in their entirety, please click here to visit the Department of Revenue’s website.

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Paul Ogawa

Paul Ogawa is a Senior Regulatory Counsel at Sovos Compliance. As part of the Regulatory Analysis team, his main areas of focus are state and federal tax withholding, the Affordable Care Act (ACA), and Canadian tax information reporting. Prior to Sovos, Paul worked as a litigation attorney in Boston area law firms, representing clients in insurance subrogation claims, family law matters, and employment disputes. Paul is a member of the Massachusetts Bar, earned his B.A. from Brandeis University and his J.D. from the Suffolk University Law School.
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