Mississippi 1099 filing requirements (2026)
Mississippi requires businesses to file Form 1099-NEC with the state, using its own $600 threshold, which is lower than the federal $2,000 threshold for 2026 payments. The state due date is February 28 (paper and electronic 1099s).
| State 1099-NEC filing required? | Yes |
|---|---|
| Threshold | $600 |
| State due date | February 28 (paper and electronic 1099s) |
| IRS CF/SF participant | Yes (direct filing still required) |
| Filing portal | https://tap.dor.ms.gov/ |
How does Mississippi treat the new $2,000 federal threshold?
DOR Pub 89-700 (Withholding Tables and Employer Instructions, Rev. 07/25, file revised 1/13/2026), section 21 'Information at Source Reports': income 'other than salaries or wages' must be reported on Federal Form 1099 by February 28, and 'The reporting of 1099 information is required if payments exceed $600.00.' Note it says exceed $600, not $600 or more. This state figure is independent of the federal threshold, and DOR has published no change for 2026/OBBBA. CONFLICT: the binding administrative rule, 35 Miss. Admin. Code Pt. III, Subpt. 11, Ch. 01, Rule 100, requires Form 1099 when payments exceed $3,000 annually for 'salaries, fees, commissions, prizes, bonuses and other income from personal services' (nonemployee compensation falls here). The $600 figure there applies to dividends, interest, rents, royalties, annuities, pensions, premiums and other fixed income. The same rule chapter is outdated in other respects (it references Form 62-440 and a March 15 due date). The statute (Miss. Code §27-7-39) sets no amount and defers to the commissioner's regulations. Because Mississippi's number is below $2,000, 2026 payments of $601-$1,999 would not be federally filed and therefore would not reach Mississippi through CF/SF. If DOR applies $600 to them, they would need direct filing.
What if you withheld Mississippi income tax?
Pub 89-700: 'The State of Mississippi participates in the Combined Federal/State Reporting Program. 1099s from which Mississippi tax was withheld must be reported directly to the Department of Revenue. For reporting to Mississippi on the Combined Program, you may furnish a copy of the federal consent form.' Filers with 10 or more W-2s or 1099s must e-file through TAP (penalty: $25 first instance, $500 each additional). Paper filers (fewer than 10) must include Form 89-140 Annual Information Return, which is due with the 1099s by February 28. E-filed 1099s use IRS Pub 1220 format.
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