35 Miss. Admin. Code Pt. III, Subpt. 11, Ch. 07 — Withholding of Tax-Requirements of

100 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.
101 Notwithstanding any other provisions of Section 27 -7-301 et seq., an employer shall not
deduct and withhold any tax upon a payment of wages made to an employee if there is in
effect, with respect to the payment, a Mississippi withholding exemption certificate
furnished to the employer by the employee which contains, or which is attached thereto,
statements that-

# 1.

The employee incurred no liability for income tax imposed under the Mississippi
income tax law for his preceding taxable year; and

# 2.

The employee anticipates that he will incur no liability for income tax under the
Mississippi income tax law for his current taxable year.
101.01 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.
101.02 Generally, individuals who meet the above requirements are the following:
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.
102 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.
103 If an employer receives a withholding exemption certificate, with statements as to non -
liability 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.
104 (Reserved)
105 (Reserved)