35 Miss. Admin. Code Pt. III, Subpt. 11, Ch. 11 — Report of Income Tax Withheld

100 Every employer who withheld or was required to withhold Mississippi income tax from
wages is required to make a monthly or quarterly return on "Employers Return of
Mississippi Income Tax Withheld." For monthly returns , Form 62 -405 shall be required
when the tax withheld or required to be withheld exceeds $300 per month. This monthly
return must be filed and the tax paid on or before the 15th day of the month following the
month for which such amounts were withheld. If the amount of tax withheld or required to
be withheld is less than $300, the withheld tax may, with the approval of the
Commissioner, be filed on a quarterly return.
101 The quarterly return (Form 62-400) shall be filed and the tax paid on or before the 15th day
of the month following the calendar quarter for which such amounts were withheld. The
Commissioner may also require the filing of monthly returns by employers specified by
Section 27-7-309(2) and 27-7-309(3).
102 An employer who has become liable to file a return under a particular filing period
(monthly or quarterly) must continue on that basis until a final return is filed or permission
to change has been granted by the Commissioner.
103 The return of a governmental employer should be made by the person designated for that
purpose or having control over payment of wages. If a consolidated return and remittance
of the tax withheld cannot be made by the employer because of the complexity of his
organization, he may designate certain branch offices or divisions as withholding agents.
These agents would then perform the actual withholding and remitting. However,
regardless of any internal arrangements which may be established by these "complex
employers", the legal responsibility and liability under the law still rest with the home
office. In such cases, each division or agency filing a return shall have a separate
registration and identification number.
104 Preprinted withholding tax coupon booklets are mailed to employers (Form 62 -400) for
quarterly and (Form 62 -405) for monthly fliers and these forms should be used in filing
returns. Should an employer fail to receive a form, he should tender the tax withheld so as
to assure that the return be postmarked not later than the regular due date. Such remittance
should be accompanied by a letter from the employer stating failure to receive a reporting
form, giving employer identification number, reporting period, and stating name and
current mailing address of the employer. Failure to receive a reporting form does not
relieve the employer of his obligation to pay the tax by the regular due date. The last report
filed by the employer who either goes out of business or otherwise ceases to pay wages
subject to withholding must be marked "final return".
105 (Reserved)
106 (Reserved)