35 Miss. Admin. Code Pt. III, Subpt. 11, Ch. 15 — Statement Furnished Employees

100 Each employer, on or before January 31 of each year or within thirty (30) days after
termination of the employment, shall furnish each employee, whose wages were subject to
withholding whether or not tax was withheld on such payments, a withholding statement in
duplicate showing:

# 1.

Total wages paid.

# 2.

Amount of Mississippi income tax withheld.

# 3.

Amount of federal income tax withheld.

# 4.

Name and address of employee.

# 5.

Social Security number of employee.

# 6.

Name, address and Mississippi identification number of employer.

# 7.

Period of employment - calendar year unless indicated otherwise.
101 Wages should include all remuneration paid to the employee, whether paid in cash or
otherwise. Wages should be reported on form W -2 and should provide the same level of
detail as prescribed by the Internal Revenue Service and such other information as required
by the Commissioner. Each statement should identify wages regardless of source, as well
as on a state by state basis. The withholding for each state should be identified as well.
102 The withholding statement for each employee should be prepared on Federal Form W -2.
The original state copy should be filed with the Commissioner in the format and manner
prescribed. Two copies should be given to the employee (one of which is required to be
attached to the individual income tax return filed by the employee and the other retained by
the employee); and a copy should be retained by the employer.
103 If it becomes necessary to correct Form W -2 after it has been given to an employee, a
corrected statement should be issued to the employee and a copy mailed to the
Commissioner, such copy to be clearly marked "corrected by employer."
104 (Reserved)
105 (Reserved)