35 Miss. Admin. Code Pt. III, Subpt. 11, Ch. 20 — Records to be Kept by Employer

100 Every employer required to deduct and withhold the tax shall keep and preserve for a
period of three (3) years after the date the tax which they relate became due, on the date the
tax is paid, whichever is later, the following records and information:

# 1.

Name, address, social security number and period of employment of all employees
receiving compensation from the employer.

# 2.

Amounts and dates of all wage payments subject to the Mississippi income tax
withholding.

# 3.

Employee's state income tax withholding exemption certificates.

# 4.

Employer's state income tax withholding registration number.

# 5.

In the case of nonresidents, record of allocation of working days in the State of
Mississippi.

# 6.

Records of quarterly or monthly returns including dates and amounts of payment.

# 7.

All other wage, tax, and income/information statements and reports required to be
filed with the Commissioner.
101 In all cases, the employer should maintain such other records in addition to those detailed
above which he feels will assist the commission in auditing records or verifying the liability
reported. Any employee's copies of the wage and tax statement (Form W-2) which cannot
be delivered to the employee after reasonable effort is exerted should be retained by the
employer for a three year period.
102 (Reserved)
103 (Reserved)