35 Miss. Admin. Code Pt. III, Subpt. 11, Ch. 18 — Withholding Exemption Certificates

100 On commencement of employment . On or before the date on which an individual
commences employment with an employer, the individual shall furnish the employer with a
signed withholding exemption certificate (Form 62 -420) relating to the amount of
withholding exemption to which he is entitled. The employer is required to request a
withholding exemption certificate from each employee, but if the employee fails to furnish
such certificate, such employee shall be considered as claiming no withholding exemption
and the employer is required to withhold on that basis.
101 Change in exemptions. If, on any day during the calendar year, the amount of withholding
exemption to which the employee is entitled is increased or decreased, an amended
certificate should be filed by the employee with his employer within ten (10) days from the
date of such change. Exemption certificates filed by the employee shall remain in force
until amended by the employee.
102 More than one employer. If an employee has more than one employer at the same time, he
may claim his exemptions with only one employer.
103 Excessive exemption. The employer is not required to ascertain whether or not the amount
of exemption claimed by the employee is greater than the amount of exemption to which
the employee is entitled, provided the exemption claimed is not in excess of that authorized
by law. If, however, the employer has reason to believe that the amount of withholding
exemption claimed by the employee is greater than the amount to which the employee is
entitled, the State Tax Commission should be so advised.
104 Amount of exemption. The amount of exemption to which an employee is entitled to on
any day depends upon his status as a single or married individual, head of family, or the
number of dependents claimed.
104.01 The amount of exemption to which an individual is entitled is as follows:

# 1.

Single individuals-for Calendar year 1981 and thereafter-$6,000

# 2.

Married individuals-for Calendar year 1981 and thereafter-$9,500
In instances where husband and w ife are both employed, the joint personal
exemption plus any allowable additional exemptions (dependents, blindness or age)
may be divided between the spouses, in multiples of $500, in any manner they may
choose so long as the total amount of exemptions claimed by both spouses does not
exceed the amount of exemption authorized by law. Effective, however, January 1,
1979, Section 27 -7-21 provides that married individuals electing to file separate
returns (two returns) must, on filing of such returns, divide the exemptions equally
between the two spouses. If married individuals contemplate filing two separate
returns, they should equally divide the exemptions in completing the Employee
Withholding Exemption Certificate as filed with their respective employers.
Married individuals who contemplate filing a joint or combined return (one return)
may continue to divide the exemption between them in any manner they choose.

# 3.

Head-of-family-for Calendar year 1981 and thereafter -$9,500 See Section
27-7-21 for definition of head-of-family.

# 4.

Dependents-for Calendar year 1979 and thereafter -$1,500 An additional
exemption may be claimed for each dependent of the taxpayer if such dependent
qualifies as a dependent for federal income tax purposes, except for the one
dependent that qualifies a taxpayer for the head of family status. Dependents do not
include taxpayer and spouse. Married individuals may divide the number of their
dependents between them in any manner they choose. See, however, the warning
under paragraph (2) relating to married individuals filing separate returns (two
returns).

# 5.

Age 65 and over -for Calendar year 1979 and thereafter -$1,500 An additional
exemption may be claimed by either taxpayer or spouse or both if either or both
have reached the age of 65 before the close of the taxable year. No additional
exemption is authorized for dependents by reason of age.

# 6.

Blind-for Calendar year 1979 and thereafter -$1,500 An additional exemption
may be claimed by either taxpayer or spouse or both if either or both are blind. No
additional exemption is authorized for dependents by reason of blindness.
105 (Reserved)
106 (Reserved)