Form 80-100-16-8-1-000 - Income Tax Instructions - Resident, Non-Resident And Part-Year Resident Page 22

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5. Why did I receive a 1099-G?
8. Where do I mail my return?
The 1099-G is an information-only form. It is sent because
If you are receiving a refund:
All other income returns:
the Internal Revenue Service requires us to inform you of
P.O. Box 23058
P.O. Box 23050
the amount of the state income tax refund issued to you
Jackson, MS 39225-3058
Jackson, MS 39225-3050
last year.
9. What are my payment options?
If you deducted state income taxes on last year's federal
 On-line
income tax return (Federal Schedule A,) then you are
Payments:
To
pay
on-line,
go
to
required to report this amount as income on your federal
, click on Taxpayer Access Point
tax return this year. If you did not itemize your deductions
(TAP) and follow the instructions. Without a MARS
on the federal return, then this form is only for your records.
account or a TAP login, users are able to make
estimate payments on-line.
6. Why didn’t I receive an income tax form through the
 Check or Money Order Payments (Payments Not
mail?
Submitted with the Return): To pay by check or money
The Mississippi Department of Revenue discontinued
order, complete the payment voucher (Form 80-106),
mailing personal income tax forms to taxpayers. With over
make the check or money order payable to the
90% of the state’s taxpayers now using a computer to file
Department of Revenue and mail both to P.O. Box
or to generate their return, it is no longer economically
23192, Jackson, MS 39225-3192.
Write your
feasible for the agency to mail forms.
Forms and
identification number on the check or money order. DO
instructions are available on the website, or, forms may be
NOT send cash through the mail.
picked up at any of the agency’s district offices.
 Credit Card or Electronic Check Payments: To pay by
Additionally, forms are available at public libraries across
the state.
credit
card
or
electronic
check
go
to
There is a 2 1/2%
Failure to receive a form from the Department of Revenue
convenience fee for using the credit card service or a
does not relieve anyone from filing and reporting their state
$3.00 transaction fee to process electronic check
income tax. Paper forms may be printed and completed
payments. Visa, Master Card, Discover and American
 Express cards are accepted. The Jurisdiction code for
by hand, or completed on-line and printed. The on-line fill-
in form does not provide mathematical assistance or other
Mississippi is 3400.
prompts, but it does allow the taxpayer to complete return
 MoneyGram:
To pay by MoneyGram go to any
information and print the form ready for mailing. Filing your
return electronically can speed up receiving your refund by
MoneyGram location. To find a MoneyGram location,
8 weeks!
visit
or call 1-800-
MoneyGram. To make a payment using MoneyGram,
7. How do I report gambling winnings?
you will need your 8 digit (xxxx-xxxx) DOR account
number and the tax code for Individual Income Tax is
Gambling winnings reported on a W-2G, 1099, or other
15122. There is a small fee to use this service.
informational return from Mississippi casinos are subject to
a three percent (3%) non-refundable income tax. The
To view a complete list of our most frequently asked
casinos withhold the tax at the time of payout. For Non-
questions, visit our website at
.
Mississippi gambling see Form 80-108, Schedule N.
The amount withheld is non-refundable to the taxpayer.
Miss. Code Ann. §27-7-901 provides that the amount of
winnings reported on W-2G, 1099 or other informational
return from Mississippi casinos are not included in
Mississippi income and no income tax credit is allowed for
the amount of withholding.
A non-resident taxpayer with only Mississippi gambling
winnings and/or losses should not file a Mississippi tax
return.
The document provided by the casino is
considered the income tax return for this type of Mississippi
income and therefore is proof that the tax was paid to
Mississippi.
22

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