reglab/statecodes huggingface dataset:
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 3 - Income and Franchise › Subpart 10 - Other Entities and Miscellaneous › Chapter 01 - Fiduciaries › Section 35-3-10-01-114 - Deductions for Fiduciaries

Current through June 25, 2024
A standard deduction of $1700 is allowed to fiduciaries in
					 lieu of itemized fiduciary expense. In addition to the deductions authorized
					 for individuals, the following will be allowed:
1. Income which is currently paid or credited
				  to a beneficiary by a fiduciary is deductible on the fiduciary's return. This
				  deduction will be disallowed if the beneficiary does not report this income, if
				  so required.
2.
a. Reasonable amounts paid or incurred by a
				  fiduciary on account of administration, including fiduciaries' fees and
				  expenses of litigation, are deductible, even though the estate or trust might
				  not be engaged in a trade or business, unless the expenses were for the
				  production or collection of tax-exempt income or were claimed as a deductible
				  administration expense or loss on an estate tax return for Mississippi estate
				  tax purposes.
b. Amounts deductible
				  as administration expenses or losses for estate tax purposes are not deductible
				  by the estate for income tax purposes unless the estate files a statement (in
				  duplicate) to the effect that the items have not been allowed as deductions for
				  estate tax purposes and that all rights to deduct them for such purposes are
				  waived.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 3 - Income and Franchise › Subpart 10 - Other Entities and Miscellaneous › Chapter 01 - Fiduciaries › Section 35-3-10-01-115 - Income Taxable to Beneficiaries

Current through June 25, 2024
Any amount described in this regulation as being
					 deductible from the gross income of the estate or trust shall be included in
					 computing the net income of the legatees, heirs or beneficiaries, except in the
					 case of income distributed to nonresidents of this state from investments in
					 intangibles (dividends, interest etc.) having a situs in Mississippi in which
					 case such amounts may be excluded. Income from other sources distributed to
					 nonresidents shall be included in gross income and reflected in the return
					 filed by such nonresident with this state.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 3 - Income and Franchise › Subpart 10 - Other Entities and Miscellaneous › Chapter 02 - Decedent's and Successor's Income › Section 35-3-10-02-100

Current through June 25, 2024
The final return of a taxpayer shall be computed on the
					 same method of accounting (cash or accrual) used by the decedent in the last
					 income tax return filed by him with the State of Mississippi within the three
					 years immediately preceding the date of his death.
1.
Inclusions in Gross Income of
				  Decedent
. The amount of all items of gross income of a decedent
				  which are not properly includible in the taxable period in which his death
				  occurred or a prior period, shall be included in gross income for the taxable
				  year received by:
a. The estate of the
				  decedent, if the right to receive the amount is acquired by the decedent's
				  estate from the decedent;
b. The
				  person who, by reason of the death of the decedent, acquires the right to
				  receive the amount, if the right to receive the amount is not acquired by the
				  decedent's estate from the decedent; or,
c. The person who acquires from the decedent
				  the right to receive the amount by bequest, devises or inheritance, if the
				  amount is received after a distribution by the decedent's estate of such
				  right.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 3 - Income and Franchise › Subpart 10 - Other Entities and Miscellaneous › Chapter 04 - Allocations by Cooperative Associations › Section 35-3-10-04-100

Current through June 25, 2024
Amounts allocated on the basis of the business done with
					 or for a patron by a cooperative association in cash, merchandise, capital
					 stock, revolving fund certificates, retain certificates, certificates of
					 indebtedness, letters of advice or in some other manner disclosing to the
					 patron the dollar amount allocated, shall be included in the computation of the
					 gross income of such patron for the taxable year in which received to the
					 extent prescribed in the following paragraph of this Regulation. The
					 determination of the extent of taxability of such amounts is in no way
					 dependent upon the method of accounting employed by the patron or upon the
					 method, cash, accrual or otherwise, upon which the taxable income of such
					 patron is computed.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 3 - Income and Franchise › Subpart 10 - Other Entities and Miscellaneous › Chapter 04 - Allocations by Cooperative Associations › Section 35-3-10-04-101

Current through June 25, 2024
Amounts allocated to a patron on a patronage basis by a
					 cooperative association with respect to products marketed for such patron, or
					 with respect to supplies, equipment or service, the cost of which was
					 deductible by the patron, shall be included in the computation of the gross
					 income of such patron, as ordinary income to the following extent:
1. If the allocation is in cash, the amount
				  of cash received.
2. If the
				  allocation is in merchandise, the amount of the fair market value of such
				  merchandise at the time of receipt by the patron.
3. If the allocation is in the form of
				  revolving fund certificates, retain certificates, certificates of indebtedness,
				  letters of advice or similar documents, the amount of the fair market value of
				  such document at the time of its receipt by the patron.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 3 - Income and Franchise › Subpart 10 - Other Entities and Miscellaneous › Chapter 04 - Allocations by Cooperative Associations › Section 35-3-10-04-102

Current through June 25, 2024
Mississippi Law does not conform with Section 1381 et
					 seq., I.R.C. with respect to the tax treatment of corporations operating on a
					 cooperative basis. Patronage dividends, based solely on patronage and not stock
					 ownership, actually paid or distributed to a patron by a corporation operating
					 on a cooperative basis may be deducted by such corporation in determining
					 Mississippi taxable income. Patronage dividends which are retained by the
					 corporation in the form of "per-unit retain allocations" and identified on the
					 books of the corporation as "qualified allocation margins" are not deductible
					 by the corporation and must be included as an element of taxable income for
					 Mississippi income tax purposes, regardless of whether or not the patron signs
					 his or her written notice of allocation (as defined in
					 26 U.S.C.
					 1388 ). Such "per-unit retain allocations,"
					 taxable to the corporation, are not taxable to the patron until such
					 allocations are, by vote of the stockholders, actually distributed, in whole or
					 in part, to the patron. Corporations operating on a cooperative basis are not,
					 therefore, treated as "tax-option corporations" under Mississippi Law and no
					 authority for such presently exists.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 3 - Income and Franchise › Subpart 10 - Other Entities and Miscellaneous › Chapter 04 - Allocations by Cooperative Associations › Section 35-3-10-04-103

Current through June 25, 2024
Section
					 27-7-29(a)(7)
					 provides that there shall be exempt from the tax imposed by this article
					 "farmers and fruit growers cooperatives or other like organizations organized
					 and operated as sales agents for the purpose of marketing the products of
					 members and turning back to them the proceeds of sales, less the necessary
					 selling expenses and on the basis of the quantity of produce furnished by them,
					 and other nonprofit agricultural associations organized and operated under the
					 provisions of the cooperative marketing association is organized and operated
					 as a nonprofit association within the provisions of the cooperative marketing
					 laws of this state", such cooperative is exempt from income taxation under the
					 Mississippi Income Tax Law. Mississippi Law does not conform with Section 1381,
					 IRC, with respect to the levy of an income tax on nonprofit farmers
					 cooperatives.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 3 - Income and Franchise › Subpart 10 - Other Entities and Miscellaneous › Chapter 04 - Allocations by Cooperative Associations › Section 35-3-10-04-104

Current through June 25, 2024
A corporation or other taxable entity not organized as a
					 nonprofit cooperative marketing association within the scope of the cooperative
					 marketing laws of this state is subject to taxation under the provisions of the
					 Mississippi Income Tax Law in the same manner of any other corporation doing
					 business within the state. Mississippi Law does not conform with Subchapter T
					 of the Internal Revenue Code with respect to the taxation of corporations
					 operating on a cooperative basis. The entire net income of the corporation
					 derived from sources in Mississippi, with the exception of amounts paid in
					 money as patronage dividends to patrons on the basis of the business done with
					 or for such patrons, is subject to the measure of the Mississippi income tax
					 levy. The net income of the corporation (operating on a cooperative basis)
					 shall not be reduced by amount representing qualified written notices of
					 allocation, nonqualified written notices of allocations, per-unit retain
					 allocations, qualified or nonqualified per-unit retain certificates, dividends
					 or other property. Only patronage dividends paid in cash (money) by the
					 corporation to the patron and based solely on business done with or for such
					 patron may be deducted in determining net taxable income of the corporation,
					 other than, of course, ordinary and necessary trade of business
					 expenses.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 3 - Income and Franchise › Subpart 10 - Other Entities and Miscellaneous › Chapter 04 - Allocations by Cooperative Associations › Section 35-3-10-04-105

Current through June 25, 2024
The patronage dividend received in cash by the patron must
					 be included in the gross income of such patron. The patron may, however,
					 exclude from Mississippi gross income the value of qualified written notices of
					 allocation and qualified per-unit retain certificates to the extent that they
					 represent non-cash items received. Dividends paid by the corporation based on
					 stock ownership rather than patronage are not deductible by the corporation and
					 are included in the gross income of the resident recipient.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 3 - Income and Franchise › Subpart 10 - Other Entities and Miscellaneous › Chapter 05 - Exempt Organizations › Section 35-3-10-05-100

Current through June 25, 2024
The following organizations are exempt from taxation under
					 the provisions of the act:
1.
				  Fraternal beneficiary societies, orders or associations.
2. Mutual saving banks, domestic or foreign
				  and farm loan associations when organized and operated on a nonprofit basis and
				  for public purposes.
3. Cemetery
				  corporations; religious, charitable, educational or scientific associations or
				  institutions, including any community chest, funds or foundations, organized
				  and operated exclusively for religious, charitable, scientific or educational
				  purposes or for the prevention of cruelty to children or animals, no part of
				  the net earnings of which inures to the benefit of any private stockholder or
				  individual.
4. Business leagues,
				  labor organizations, agricultural or horticultural associations, chambers of
				  commerce, or boards of trade not organized for profit, and no part of the net
				  earnings of which inures to the benefit of any private stockholder or
				  individual.
5. Civic leagues and
				  social clubs or organizations not organized for profit, but operated
				  exclusively for the promotion of social welfare.
6. Clubs organized and operated exclusively
				  for pleasure, recreation and other non-profitable purposes, no part of the net
				  earnings of which inures to the benefit of any private stockholder or
				  member.
7. Farmers and fruit
				  growers cooperatives or other like organizations organized and operated as
				  sales agents for the purpose of marketing the products of members and turning
				  back to them the proceeds of sales, less the necessary selling expenses and on
				  the basis of the quantity of produce furnished by them, and other nonprofit
				  agricultural associations organized and operated under the provisions of the
				  cooperative marketing laws of this state.
8. Nonprofit cooperative electric power
				  associations or corporations, or like associations, when organized and operated
				  for public purposes and when no part of the income inures to the benefit of any
				  private stockholder or individual.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 3 - Income and Franchise › Subpart 10 - Other Entities and Miscellaneous › Chapter 05 - Exempt Organizations › Section 35-3-10-05-101

Current through June 25, 2024
Corporations and organizations claiming exemption from
					 taxation under the foregoing provisions shall be required to provide good and
					 sufficient evidence to the Commissioner showing their right to exemption as
					 claimed. The burden is upon the corporation or organization claiming exemption
					 to establish same without request by the Commissioner. In no event shall
					 corporations be exempt from providing information at source as to compensation
					 or other items of value paid by them to employees and others, as required by
					 Section
					 27-7-39.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 3 - Income and Franchise › Subpart 10 - Other Entities and Miscellaneous › Chapter 05 - Exempt Organizations › Section 35-3-10-05-102

Current through June 25, 2024
An application shall be made in behalf of the corporation
					 or association claiming exemption, by the president, secretary or other
					 governing officers thereof, requesting such exemption under Section
					 27-7-29
					 and must contain the following information:
1. The character of the
				  organization.
2. The purpose for
				  which it was organized.
3. The
				  actual activities.
4. The sources
				  of income and its disposition.
5.
				  Whether or not any of the net income is credited to surplus or may inure to the
				  benefit of any private individual or stockholder, and if so, in what manner and
				  to what extent.
6. Whether or not
				  exemption from filing federal income tax returns has been granted by the
				  Federal Internal Revenue Service. If not, state reason.
7. If exemption is claimed under paragraph
				  (7) of this regulation, the following data must be furnished:
a. The value of products marketed during the
				  year for members, and the value of products marketed for nonmembers.
b. The value of purchases made during the
				  year for members, and the value of purchases for nonmembers.
c. The value of purchases made during the
				  year for persons, who are neither members nor producers.
d. If the organization deals with nonmember
				  patrons, whether or not they are treated the same as members insofar as the
				  charges made for service or the distribution of patronage dividends are
				  concerned.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 3 - Income and Franchise › Subpart 10 - Other Entities and Miscellaneous › Chapter 05 - Exempt Organizations › Section 35-3-10-05-103

Current through June 25, 2024
There must be attached to the application; a certified
					 copy of the articles of incorporation, a certified copy of the by-laws, and a
					 copy of the latest financial statement, showing assets, liabilities, receipts
					 and disbursements of the organization. Also, the statements supporting the
					 claim for exemptions must be sworn to.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 3 - Income and Franchise › Subpart 10 - Other Entities and Miscellaneous › Chapter 05 - Exempt Organizations › Section 35-3-10-05-104

Current through June 25, 2024
When an organization has established its right to
					 exemption, thereafter it shall file annually an affidavit stating the changes,
					 if any, in the character of its organization or operations and shall furnish
					 such additional information as the Commissioner may request.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 3 - Income and Franchise › Subpart 10 - Other Entities and Miscellaneous › Chapter 05 - Exempt Organizations › Section 35-3-10-05-105

Current through June 25, 2024
Corporations and organizations coming within the scope and
					 purview of the exemption authorized by Section
					 27-7-29,
					 may, in lieu of the application required, file with the Commissioner a copy of
					 the Internal Revenue Service exemption application and determination letter. To
					 the extent that the corporation or organization has been classified by the
					 Internal Revenue Service as exempt under the provisions of Federal Code Section
					 501 and regulations relating thereto and to the extent that such corporation or
					 organization is not otherwise disqualified for the exemption authorized by the
					 provisions of Section
					 27-7-29,
					 the Commissioner shall determine such organization as exempt from the filing of
					 income tax returns. Any change made by the Internal Revenue Service in the
					 exempt status of the corporation will automatically and simultaneously cancel
					 the exemption for Mississippi tax purposes. If the corporation whose, exempt
					 status has been changed by the IRS, has reason to believe that its exempt
					 status for Mississippi tax purposes remains unchanged, such corporation, by
					 application may apply to the Commissioner for exemption. The Commissioner may
					 require such additional information or documentation as he may deem necessary
					 and pertinent in determining the exempt status of a corporation or organization
					 making application for exemption on the basis of IRS exemption application and
					 determination letter.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 3 - Income and Franchise › Subpart 11 - Withholding › Chapter 01 - Information at Source › Section 35-3-11-01-100

Current through June 25, 2024
Every individual, partnership, corporation, joint stock
					 company or association, insurance company and any other person, including all
					 exempt corporations not subject to tax under the provisions of the act, making
					 payment to another person of interest, rent, salaries, wages, premiums,
					 annuities, compensation, remunerations, emoluments, patronage dividends or
					 other fixed or determinable gains, profits or income must complete an
					 information return, Form 1099, for each payee in instances where such payments
					 to each recipient:
1. Exceeds $3,000
				  annually and embraces salaries, fees, commissions, prizes, bonuses and other
				  income from personal services not otherwise reported as required by Code
				  Section
				  27-7-311
				  on Form W-2, or
2. Exceeds $600
				  annually and embraces dividends, interest, rents, royalties, annuities,
				  pensions, premiums, corporate liquidations and other fixed income.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 3 - Income and Franchise › Subpart 11 - Withholding › Chapter 01 - Information at Source › Section 35-3-11-01-101

Current through June 25, 2024
Such returns of information shall be completed with
					 respect to calendar year payments, notwithstanding that the payor may report
					 his income on a fiscal year basis, and shall cover total amounts paid for which
					 an information return is required - not just the amount which is in excess of
					 the sums specified in subparagraphs (a) and (b) above.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 3 - Income and Franchise › Subpart 11 - Withholding › Chapter 01 - Information at Source › Section 35-3-11-01-102

Current through June 25, 2024
Annual information returns, Form 1099, shall be forwarded
					 to the Commissioner, along with annual return, Form 62-440, completed by the
					 payor certifying to the accuracy of the information returns attached, not later
					 than March 15 of the following year.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 3 - Income and Franchise › Subpart 11 - Withholding › Chapter 01 - Information at Source › Section 35-3-11-01-103

Current through June 25, 2024
Amounts paid with respect to life insurance, endowment or
					 annuity contracts which are to be included in gross income of the payee are
					 required to be reported on information returns. Payments on such policies which
					 are surrendered before maturity, or on lapsed policies and gifts need not be
					 reported. Amounts of income which would constitute constructive receipt to the
					 payee and be deemed to have been paid should also be reported. Fees for
					 professional services paid to attorneys, physicians, and members of other
					 professions come within the meaning of the term "fixed or determinable gains,
					 profits and income" and are required to be reported on information returns.
					 Amounts distributed or made available under employee's trusts to a beneficiary
					 in any taxable year, and which have been contributed to the trust by the
					 employer or represent earnings of the fund must be reported by the
					 trustee.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 3 - Income and Franchise › Subpart 11 - Withholding › Chapter 01 - Information at Source › Section 35-3-11-01-104

Current through June 25, 2024
The information return, Form 1099, must clearly indicate
					 the name and address to whom and by whom reported payments are made. In the
					 case of payments to individuals, the social security number of such payee must
					 be shown on the return. The federal identification number or the social
					 security number of the payor is required on the return.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 3 - Income and Franchise › Subpart 11 - Withholding › Chapter 02 - Withholding Wages Defined › Section 35-3-11-02-100 - In General

Current through June 25, 2024
1. The term "wages"
				  means all remuneration for services performed by an employee for his employer
				  unless specifically excepted under Code Section
				  27-7-303(j).
2. The name by which the remuneration for
				  services is designated is immaterial. Thus, salaries, fees, bonuses,
				  commissions on sales or on insurance premiums, pensions, and retired pay are
				  wages within the meaning of the statute if paid as compensation for services
				  performed by the employee for his employer.
3. The basis upon which the remuneration is
				  paid is immaterial in determining whether the remuneration constitutes wages.
				  Thus, it may be paid on the basis of piece work, or a percentage of profits;
				  and may be paid hourly, daily, weekly, monthly, or annually.
4. Generally the medium in which the
				  remuneration is paid is also immaterial. It may be paid in cash or in something
				  other than cash, as for example, stocks, bonds, or other forms of property. If
				  services are paid for in a medium other than cash, the fair market value of the
				  thing taken in payment is the amount to be included as wages. If the services
				  were rendered at a stipulated price, in the absence of evidence to the
				  contrary, such price will be presumed to be the fair value of the remuneration
				  received. If a corporation transfers to its employees its own stock as
				  remuneration for services rendered by the employee, the amount of such
				  remuneration is the fair market value of the stock at the time of
				  transfer.
5. Remuneration for
				  services, unless such remuneration is specifically excepted by the statute,
				  constitutes wages even though at the time paid the relationship of employer and
				  employee no longer exists between the person in whose employ the services were
				  performed and the individual who performed them.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 3 - Income and Franchise › Subpart 11 - Withholding › Chapter 03 - Withholding-Exclusions from Wages › Section 35-3-11-03-100 - In general

Current through June 25, 2024
The term
"wages"
does not include any
					 remuneration for services performed by an employee for his employer which is
					 specifically excepted from wages under Code Section
					 27-7-303(j).
					 The exception attaches to the remuneration for services performed by an
					 employee and not to the employee as an individual; that is, the exception
					 applies only to the remuneration in an excepted category.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 3 - Income and Franchise › Subpart 11 - Withholding › Chapter 03 - Withholding-Exclusions from Wages › Section 35-3-11-03-101 - Remuneration for agricultural labor

Current through June 25, 2024
The term
"wages"
does not include
					 remuneration for services which constitute agricultural labor and remuneration
					 is not subject to withholding. For the purpose of this subsection, the
					 Commissioner adopts the federal regulations relating to the definition of
					 "agricultural labor," except in those cases where the two laws
					 conflict.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 3 - Income and Franchise › Subpart 11 - Withholding › Chapter 03 - Withholding-Exclusions from Wages › Section 35-3-11-03-102 - Remuneration for domestic service

Current through June 25, 2024
1. In a private
				  home.
a. Remuneration paid for services of a
				  household nature performed by an employee in or about a private home of the
				  person by whom he is employed is excepted from "wages" and hence is not subject
				  to withholding. A private home is a fixed place of abode of an individual or
				  family. A separate and distinct dwelling unit maintained by an individual in an
				  apartment house, hotel, or other similar establishment may constitute a private
				  home. If a dwelling house is used primarily as a boarding or lodging house for
				  the purpose of supplying board or lodging to the public as a business
				  enterprise, it is not a private home, and the remuneration paid for services
				  performed therein is not within the exception.
b. In general, services of a household nature
				  in or about a private home include services performed by cooks, waiters,
				  butlers, housekeepers, governesses, maids, valets, baby sitters, janitors,
				  laundresses, furnacemen, caretakes, handymen, gardeners, footmen, grooms, and
				  chauffeurs of automobiles for family use.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 3 - Income and Franchise › Subpart 11 - Withholding › Chapter 03 - Withholding-Exclusions from Wages › Section 35-3-11-03-103 - Remuneration for Services not in Course of Employer's Trade or Business

Current through June 25, 2024
1. Cash remuneration paid for services not in
				  the course of the employer's trade or business performed by an employee for an
				  employer in a calendar quarter is excepted from wages and hence is not subject
				  to withholding unless such employee is regularly employed in the calendar
				  quarter by such employer to perform such services.
2. The term "services not in the course of
				  the employer's trade or business" includes services that do not promote or
				  advance the trade or business of the employer. Remuneration paid for service
				  performed for a corporation does not come within the exception.
3. For purposes of this exception, an
				  individual is deemed to be regularly employed by an employer during a calendar
				  quarter only if-
a. Such individual performs
				  service not in the course of the employer's trade or business for such employer
				  for some portion of the day on at least 24 days (whether or not consecutive)
				  during such calendar quarters; or
b. Such individual was regularly employed by
				  such employer in the performance of service not in the course of the employer's
				  trade or business during the preceding calendar quarter.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 3 - Income and Franchise › Subpart 11 - Withholding › Chapter 04 - Withholding-Employee Defined › Section 35-3-11-04-100

Current through June 25, 2024
The term
"employee"
includes every individual
					 performing services if the relationship between him and the person for whom he
					 performs such services is the legal relationship of employer and employee. The
					 term includes officers and employees, whether elected or appointed, of the
					 United States, a state, or any political subdivision thereof, or any agency or
					 instrumentality of any one of the foregoing.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 3 - Income and Franchise › Subpart 11 - Withholding › Chapter 04 - Withholding-Employee Defined › Section 35-3-11-04-101

Current through June 25, 2024
Generally the relationship of employer and employee exists
					 when the person for whom services are performed has the right to control and
					 direct the individual who performs the services, not only as to the result to
					 be accomplished by the work but also as to the details and means by which that
					 result is accomplished. That is, an employee is subject to the will and control
					 of the employer not only as to what shall be done but how it shall be done. In
					 this connection, it is not necessary that the employer actually direct or
					 control the manner in which the services are performed; it is sufficient if he
					 has the right to do so. The right to discharge is also an important factor
					 indicating that the person possessing that right is an employer. Other factors
					 characteristic of an employer, but not necessarily present in every case, are
					 the furnishing of tools and the furnishing of a place to work to the individual
					 who performs the services. In general, if an individual is subject to the
					 control or direction of another merely as to the result to be accomplished by
					 the work and not as to the means and methods for accomplishing the result, he
					 is not an employee.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 3 - Income and Franchise › Subpart 11 - Withholding › Chapter 04 - Withholding-Employee Defined › Section 35-3-11-04-102

Current through June 25, 2024
If the relationship of employer and employee exists, the
					 designation or description of the relationship by the parties as anything other
					 than that of employer and employee is immaterial. Thus, if such relationship
					 exists, it is of no consequence that the employee is designated as a partner,
					 coadventurer, agent, independent contractor, or the like.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 3 - Income and Franchise › Subpart 11 - Withholding › Chapter 04 - Withholding-Employee Defined › Section 35-3-11-04-103

Current through June 25, 2024
All classes or grades of employees are included with the
					 relationship of employer and employee. Thus, superintendents, managers, and
					 other supervisory personnel are employees. Generally, an officer of a
					 corporation is an employee of the corporation. However, an officer of a
					 corporation who as such does not perform any services or performs only minor
					 services and who neither receives nor is entitled to receive, directly or
					 indirectly, any remuneration is not considered to be an employee of the
					 corporation. A director of a corporation in his capacity as such is not an
					 employee of the corporation.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 3 - Income and Franchise › Subpart 11 - Withholding › Chapter 05 - Withholding-Employer Defined › Section 35-3-11-05-100

Current through June 25, 2024
The term
"employer"
means any person for whom
					 an individual performs or performed any service, of whatever nature, as the
					 employee of such person.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 3 - Income and Franchise › Subpart 11 - Withholding › Chapter 05 - Withholding-Employer Defined › Section 35-3-11-05-101

Current through June 25, 2024
It is not necessary that the services be continuing at the
					 time the wages are paid in order that the status of the employer exist. Thus,
					 for the purposes of withholding, a person for whom an individual has performed
					 past services for which he is still receiving wages from such person is an
					 "employer."
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 3 - Income and Franchise › Subpart 11 - Withholding › Chapter 05 - Withholding-Employer Defined › Section 35-3-11-05-102

Current through June 25, 2024
An employer may be an individual, a corporation, a
					 partnership, a trust, an estate, a joint-stock company, an association, or a
					 syndicate, group, pool, joint venture, or other unincorporated organization,
					 group or entity. A trust or estate, rather than the fiduciary acting for or on
					 behalf of the trust or estate, is generally the employer.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 3 - Income and Franchise › Subpart 11 - Withholding › Chapter 05 - Withholding-Employer Defined › Section 35-3-11-05-103

Current through June 25, 2024
The term "employer" embraces not only individuals and
					 organizations engaged in trade or business, but organizations exempt from
					 income tax, such as religious and charitable organizations, educational
					 institutions, clubs, social organizations and societies, as well as the
					 government of the United States, the State of Mississippi, counties,
					 municipalities, their agencies, instrumentalities, and political
					 subdivisions.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 3 - Income and Franchise › Subpart 11 - Withholding › Chapter 06 - Withholding-Payroll Period Defined › Section 35-3-11-06-100

Current through June 25, 2024
The term
"payroll period"
means a period of
					 which a payment of compensation is ordinarily made to the employee, whether
					 weekly, biweekly, semi-monthly, monthly, quarterly, or daily, or any other
					 fixed period.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 3 - Income and Franchise › Subpart 11 - Withholding › Chapter 06 - Withholding-Payroll Period Defined › Section 35-3-11-06-101

Current through June 25, 2024
For the purpose of income tax withholding, an employee can
					 have only one payroll period for wages paid by any one employer. If an employee
					 has a regular payroll period, the tax should be withheld on the basis of that
					 regular period even though the employee does not work the full period. If a
					 specified payroll period on one of the above basis cannot be established, the
					 tax shall be withheld on a per diem basis.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 3 - Income and Franchise › Subpart 11 - Withholding › Chapter 07 - Withholding of Tax-Requirements of › Section 35-3-11-07-100

Current through June 25, 2024
The employer is required to collect the tax by deducting
					 and withholding the amount thereof from the employee's wages as and when paid,
					 either actually or constructively. Wages are constructively paid when they are
					 credited to the account of or set apart for an employee so that they may be
					 drawn upon by him at any time although not then actually reduced to possession.
					 To constitute payment in such a case, the wages must be credited to or set
					 apart for the employee without any substantial limitation or restriction as to
					 the time or manner of payment or condition upon which payment is to be made,
					 and must be made available to him so that they may be drawn upon at any time,
					 and their payment brought within his own control and
					 disposition.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 3 - Income and Franchise › Subpart 11 - Withholding › Chapter 07 - Withholding of Tax-Requirements of › Section 35-3-11-07-101 › Section 35-3-11-07-101.01

Current through June 25, 2024
The purpose of this Section is to exempt certain
						taxpayers who work only a part of the year, such as students and retired
						persons, from the requirements of Mississippi income tax withholding and to
						relieve such persons from the necessity of filing a return solely for the
						purpose of securing a refund of the total amount withheld. Both conditions as
						set forth above must be met before the total withholding exemption is
						valid.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 3 - Income and Franchise › Subpart 11 - Withholding › Chapter 07 - Withholding of Tax-Requirements of › Section 35-3-11-07-101 › Section 35-3-11-07-101.02 - Generally, individuals who meet the above requirements are the following

Current through June 25, 2024
1. Single persons with annual gross income of
					 less than $8,300 (1981 and thereafter).
2. Head-of-family with a dependent child with
					 an annual gross income of less than $12,900 (1981 and thereafter).
3. Married individuals entitled to file
					 jointly with a combined joint income of less than $12,900 (1981 and
					 thereafter). For 1979 and thereafter, add $1500 for each dependent.
4. Married individuals filing separate
					 returns (2 returns) where the gross income of each is less than $6,450 (1981
					 and thereafter). For 1979 and after, add $750 for each dependent.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 3 - Income and Franchise › Subpart 11 - Withholding › Chapter 07 - Withholding of Tax-Requirements of › Section 35-3-11-07-102

Current through June 25, 2024
When an employee furnishes his employer with a withholding
					 exemption certificate containing the required statements for exemption, the
					 employer may give effect to the certificate within thirty (30) days after the
					 certificate was furnished, or the employer, if he wishes, may give immediate
					 effect. A certificate remains in effect, in the case of a calendar year
					 employee-taxpayer, through April 30 of the following calendar year. For a
					 fiscal year employee-taxpayer a certificate remains effective through the last
					 day of the fourth month following his taxable year. A new certificate must then
					 be filed if the exemption is to be continued.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 3 - Income and Franchise › Subpart 11 - Withholding › Chapter 07 - Withholding of Tax-Requirements of › Section 35-3-11-07-103

Current through June 25, 2024
If an employer receives a withholding exemption
					 certificate, with statements as to nonliability for withholding tax, which
					 appears to be false or which is not within the intent and the purpose of this
					 section, the employer shall consider such certificate a nullity for purposes of
					 computing withholding tax; the employer shall inform the employee who submitted
					 the certificate that it is invalid; and shall request another withholding
					 exemption certificate from the employee. If the employee who submitted the
					 invalid certificate fails to comply with the employer's request, the employer
					 shall withhold from the employee on the basis of a zero
					 exemption.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 3 - Income and Franchise › Subpart 11 - Withholding › Chapter 08 - Credit for Tax Withheld › Section 35-3-11-08-100

Current through June 25, 2024
An employee from whose wages tax is withheld should claim
					 credit for the tax withheld on his income tax return for the calendar year
					 during which the tax was withheld. Credit will be allowed only if a proper copy
					 of his withholding statement, Form W-2, or other authorized wage and tax
					 statement, is attached to his return. A fiscal-year taxpayer should claim
					 credit for the tax withheld on his return for his fiscal year beginning in the
					 calendar year during which the tax was withheld. For example, a taxpayer having
					 a fiscal year ending July 31 is entitled to credit for tax withheld during the
					 calendar year 1986 on his return for his fiscal year ending July 31, 1987. If
					 more than one tax year begins during the calendar year during which the tax was
					 withheld, the credit should be claimed on the return for the last such taxable
					 year.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 3 - Income and Franchise › Subpart 11 - Withholding › Chapter 09 - Employees Subject to Withholding › Section 35-3-11-09-100 - Resident employees

Current through June 25, 2024
1. Resident
				  employees rendering services exclusively in Mississippi are subject to
				  withholding computed upon total wages received. Resident employees rendering
				  services partly within and partly without the state are likewise subject to
				  withholding on total wages, except in instances where the nature of the
				  business activity of his employer requires registration with another state for
				  withholding on wages for services rendered by the resident employee in the
				  foreign state. So as to avoid duplicate withholding on the same wages, those
				  wages of a resident employee realized from services in another state may be
				  excluded from Mississippi withholding to the extent that income tax is withheld
				  for another state. If tax is not withheld for another state, the employer is
				  required to withhold on the total wages of resident employees regardless of
				  where the wages were earned or realized.
2. Resident employees performing services in
				  Mississippi for nonresident employers or foreign corporations are subject to
				  withholding computed on total wages. Resident employees in this category
				  performing services partly within and partly without Mississippi are likewise
				  subject to withholding on total wages except in those instances where
				  withholding is required by another state on wages for services rendered by the
				  resident in another state. To the extent that withholding is not required by
				  another state on wages of a resident for services rendered there, Mississippi
				  withholding should be computed on total wages.
3. Resident employees who commute each
				  working day to a location outside Mississippi and who realize wages for
				  services performed in another state are subject to Mississippi withholding on
				  total wages to the extent that the state in which the wages are earned does not
				  impose an individual income tax on such wages.
4. Employers, whether resident or otherwise,
				  having employees who realize wages from services performed within this state
				  are required to register for withholding as provided by Reg. 1116. Out-of-state
				  employers making payment of wages to Mississippi residents for services
				  rendered out of state, to the extent subject to withholding within the activity
				  described in Paragraph (a)(3) of this regulation, are required to register
				  where such employers are likewise qualified to do business in Mississippi,
				  doing business in Mississippi, or otherwise within the taxing jurisdiction of
				  this state. Other out-of-state employers so involved are requested to
				  voluntarily register.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 3 - Income and Franchise › Subpart 11 - Withholding › Chapter 09 - Employees Subject to Withholding › Section 35-3-11-09-101 - Nonresident employees

Current through June 25, 2024
Nonresident employees rendering services exclusively in
					 Mississippi are subject to withholding computed upon total wages received, as
					 in the case of a resident. If the nonresident's services are performed partly
					 within and partly without the state, only wages paid for services performed
					 within Mississippi are subject to withholding. The burden and duty is placed
					 upon the employer to determine the place of residence of each employee, and to
					 determine the exact part of each employee's earnings which is attributable to
					 services performed within Mississippi and to apportion such earnings
					 accordingly for the purpose of withholding the tax. When a nonresident officer
					 or employee of a corporation has his base situs in Mississippi and earns his
					 salary, wages, or commissions while assigned to or traveling from the
					 Mississippi base, the total wages received incident thereto are subject to
					 Mississippi withholding.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 3 - Income and Franchise › Subpart 11 - Withholding › Chapter 10 - Employer Liable-Failure to Withhold › Section 35-3-11-10-100

Current through June 25, 2024
If the employer in violation of the provisions of section
					 27-7-305
					 fails to deduct and withhold the tax, the employer is liable therefore as
					 provided by statute. If thereafter the income tax against which the tax under
					 section
					 27-7-305
					 may be credited is paid, the tax under section
					 27-7-305
					 shall not be collected from the employer. Such payment does not, however,
					 operate to relieve the employer from liability for penalties or additions to
					 the tax applicable in respect of such failure to deduct and withhold. The
					 employer will not be relieved of his liability for payment of the tax required
					 to be withheld unless he can show that the tax against which the tax under
					 section
					 27-7-305
					 may be credited has been paid. See section
					 27-7-345
					 relating to interest and penalties.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 3 - Income and Franchise › Subpart 11 - Withholding › Chapter 11 - Report of Income Tax Withheld › Section 35-3-11-11-100

Current through June 25, 2024
Every employer who withheld or was required to withhold
					 Mississippi income tax from wages is required to make a monthly or quarterly
					 return on "Employers Return of Mississippi Income Tax Withheld." For monthly
					 returns, Form 62-405 shall be required when the tax withheld or required to be
					 withheld exceeds $300 per month. This monthly return must be filed and the tax
					 paid on or before the 15th day of the month following the month for which such
					 amounts were withheld. If the amount of tax withheld or required to be withheld
					 is less than $300, the withheld tax may, with the approval of the Commissioner,
					 be filed on a quarterly return.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 3 - Income and Franchise › Subpart 11 - Withholding › Chapter 11 - Report of Income Tax Withheld › Section 35-3-11-11-101

Current through June 25, 2024
The quarterly return (Form 62-400) shall be filed and the
					 tax paid on or before the 15th day of the month following the calendar quarter
					 for which such amounts were withheld. The Commissioner may also require the
					 filing of monthly returns by employers specified by Section
					 27-7-309(2)
					 and
					 27-7-309(3).