Every employer shall file an annual statement of withholding for each employee. The annual statement shall be in the form prescribed by the commissioner and shall be filed with the commissioner and two copies thereof furnished the employee on or before the thirty-first day of January following the close of the calendar year. Provided, if the employment of the employee is terminated during the calendar year, the employer shall furnish such statement to the employee at the time of the termination of employment. Such statement shall show:
Structure Mississippi Code
Title 27 - Taxation and Finance
Chapter 7 - Income Tax and Withholding
Article 3 - Withholding of Tax
§ 27-7-301. Citation of article
§ 27-7-311. Annual withholding statement
§ 27-7-313. Refund to taxpayer
§ 27-7-319. Declaration of estimated tax
§ 27-7-323. Amendment of declaration
§ 27-7-325. Joint declaration; husband and wife
§ 27-7-327. Underestimate of tax
§ 27-7-329. Payment of estimated tax
§ 27-7-331. Withholding tables; rules, regulations and forms
§ 27-7-333. Employer's withholding account number
§ 27-7-335. Employee required to furnish exemption certificate to employer
§ 27-7-339. Withholding state income taxes of federal employees by federal agencies
§ 27-7-345. Civil penalties for failure to file return or deficiency in payment of tax