35 Miss. Admin. Code Pt. III, Subpt. 11, Ch. 17 — Registration of Employers

100 The Mississippi Income Tax Withholding Act of 1968, as amended, became effective as of
January 1, 1969. All employers subject to the provisions of the act on that date are required
to be registered for withholding. All new employers must register in time to begin
withholding from the inception of their business. Form 60-007 must be completed by each
employer subject to the provisions of the act. Application for registration may be obtained
by writing to the Withholding Tax Section, Income Tax Division, State Tax Commission,
Post Office Box 960, Jackson, Mississippi 39205. All information requested thereon must
be furnished in detail.
101 The Identification Number assigned by the Internal Revenue Service for federal income tax
withholding purposes is likewise used for state withholding purposes and such number
becomes the identification number of the employer. In making application for registration,
the employer should indicate his federal I.D. number on his registration application. If a
federal I.D. number has not been applied for or assigned, the Mississippi application should
not be delayed, but such number should be furnished as soon thereafter as possible.
102 Once an employer has made application for withholding registration, the employer is
registered as a withholding agent for the State of Mississippi and should begin immediately
to withhold Mississippi income tax applicable to the payment of wages to his employees.
The Commissioner will mail to the employer, approximately thirty (30) days before the due
date, all reports, including instructions, that must be submitted after the close of the filing
period. A report should be filed with the Commissioner for each monthly or quarterly filing
period, Form 62 -405 for monthly and 62 -400 for quarterly, which would be in the
preprinted coupon booklet. In the event no tax is due, a negative return nonetheless should
be filed. For additional information on filing of returns and payment of tax refer to
Regulations 1111 and 1112.
103 (Reserved)
104 (Reserved)