Instructions For Form 89-140 - Mississippi Department Of Revenue

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Instructions
Form 89-140 is a transmittal form for the State's copies of W-2 statements. Federal forms may not be substituted for State forms.
If you are required to submit copies of withholding statements using electronic media, this form should be completed and sent
with that media. If multiple accounts are on one electronic media, each account must have a separate Form 89-140; however, if
needed, two or more files for one account is permitted, for example, one EFW2 for hourly employees and one W2REPORT-10.xls
for salary employees. All electronic media must be adequately labeled.
Filing
Deadlines
Forms
Media
Due Date
W-2, 1099R*
Paper (49 or less)
January 31st
W-2, 1099R*
Electronic
February 28th
W-2G*, Other 1099's*, 1042-S*
Paper / Electronic
March 15th
* 1099's, W-2G's and 1042's are to be filed using Form 89-142.
State EIN Instructions
The Department of Revenue uses the Federal Employer Identification Number "FEIN" as the withholding account number;
however, some withholding accounts have State EIN's that are different from the FEIN. If Mississippi withholding taxes were paid
under a State EIN that is different from the FEIN, then both of the State EIN and FEIN must be listed as indicated on the front of
Form 89-140.
It is the intent of the Department of Revenue to use the FEIN as the State withholding account number; therefore, a Registration
Application (Form 70-001) must be filed in order to change the State EIN to the FEIN. A statement must be attached to the
Registration Application indicating the reason for the application as a "change to the FEIN from the State EIN". Please be sure
that the current State EIN is listed in the letter. For verification purposes, information from the IRS (for example, the Federal
Form 941, Employer's Quarterly Federal Tax Return) must also be attached to the application. The Registration Application can be
downloaded at If there is a valid reason that the State EIN cannot be changed to the FEIN,
please contact the Withholding Tax Division directly at 601-923-7088.
If the State EIN is the same as the FEIN, please make sure that the number in Box 15 on the W-2 is the same nine-digit number.
Do not use any other numbers (for example, the State unemployment number) on the W-2. Also, please note that the tenth digit
number on pre-printed Form 89-105 coupons is a check digit number only and should not be used on W-2's or any other
Withholding forms.
Line 1 - 4 Instructions
Line 1 - Number of Accompanying Returns
Enter the number of returns submitted with this form on Line 1. For W-2C's, enter the number of corrected returns submitted with
this form on Line 1.
Line 2 - Total Mississippi Wages or Compensation for the Calendar Year
Enter the total amount of Mississippi wages or compensation for the calendar year on Line 2. For W-2C's, enter the net
increase or decrease in total wages or compensation from corrected returns. All amounts must be rounded to the nearest
whole dollar.
Line 3 - Total Mississippi Income Tax Withheld
Enter the total amount of Mississippi income tax withheld from the return type checked off and submitted with Form 89-140. For
W-2C's, enter the net increase or decrease in Mississippi income tax withheld as shown on the corrected returns. All amounts
must be rounded to the nearest whole dollar. If no Mississippi income tax was withheld, leave Line 3 blank.
Line 4 - Total Tax Remitted for 2010
Enter the total amount of tax remitted for 2010 from the return type checked off and submitted with Form 89-140. Please note, if
an overpayment credit from a prior year was applied as payment for 2010, the overpayment credit amount must be included on
Line 4. For W-2C's, enter the amount of taxes actually paid to this state for those returns that are being amended. Interest and
penalty must not be included in these amounts. All amounts must be rounded to the nearest whole dollar. If no Mississippi
withholding tax was paid for 2010, leave Line 4 blank.
Out of Balance Accounts
If Line 3 and Line 4 on Form 89-140 are not the same amount, then an additional return must be filed as follows:
To adjust for underpayment, an additional tax return (Form 89-105) for the month of December (monthly filers) or for the 4th
quarter (quarterly filers) must be filed for that period. The Form 89-105 must be marked "additional return" and mailed with
payment in a separate envelope. Please do not mail the Form 89-105 in the same envelope with the Form 89-140.
To adjust for overpayment, an amended tax return (Form 89-105) must be filed for the overpayment period. Credit will not be
posted to your account from the Annual Information Return (Form 89-140). After the amended return is processed, the
Withholding Division will mail a letter authorizing the credit to be applied to future withholding periods.
You may request a PDF copy of the form 89-105 by emailing withholding@dor.ms.gov.

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