Form 89 140 08 1 1 000 – Fill Out and Use This PDF

STAPLE HERE	MISSISSIPPI
ATTACHMENTS ON THE BACK	ANNUAL INFORMATION RETURN
Form 89-140-08-1-1-000 Rev. 10/08	CALENDAR YEAR 2008
Photocopies Are Allowed
	Must be completed

Name

FEIN

-

The FEIN above must match the State's account

Address

number into which the payments have been made.

If not see instructions on the back of this form or on

our website.

State

-

City

State

Zip

EIN

Leave empty if same as FEIN

A SEPARATE FORM 89-140 MUST BE SUBMITTED FOR EACH TYPE OF RETURN

Wage Returns:

W-2

W-2C See instructions on back

Select Method of Filing:

It must contain the RS record

EFW2 - SSA Format - The Mississippi state code is "28"

EFW2c - SSA Format

(See Pub 89-145)

Paper W-2C's

W2REPORT-08.xls - Located on website shown above

If filing 100 or more W-2's

QuickBooks - Excel File - See web page for Details

or filing past January 31

Paper W-2's

Paper is Not Permitted.

Only 3.5 inch Disks and CD's are permitted.

Information Returns:

W-2G

1099 - Type

1042-S

Select Method of Fliling:

Magnetic Media

Magnetic Media

Paper Forms only

See IRS Pub 1220 File Layout

Paper Forms

Paper 1099's

Filed via Combined Federal/State Filing (CF/SF) Program - No Miss. WH

1. Number of accompanying returns. (Actual Number of Returns)

,

2. Total Mississippi wages or compensation for the calendar year.

,

,

.00

If lines 3 and 4 are not the same, see instructions on the back of this form.

Do not send payment with this form. Credit will not be applied to your account if you submit payment with this form. Amended or additional paper 89-105 returns must be filed for any underpayment or overpayment. See instructions.

Signature		Phone	Date
	(	)
Submitting Company (If different from above)		Submitting Company Phone
	(	)
Contact Person (Please Print)		Address

Form 89-140-08-1-2-000 Rev. 10/08

Photocopies Are Allowed

Instructions for the State EIN - READ AS SOON AS YOU RECEIVE THIS FORM.

It is the intent of the Mississippi State Tax Commission to use the Federal Employer Identification Number "EIN" as our withholding account number. If the State's 9-digit EIN number into which the 2008 Mississippi withholdings were paid is the same as the Federal EIN, make sure Box 15 of the W-2 given to the employees is that same 9-digit number. If not, change it (that is the Box 15 number). There are times when other numbers (such as the State unemployment number), are used on W-2s by mistake. If that is your case, make sure it is corrected before it is given to the employees and before it is sent to the State.

If the 2008 Mississippi withholding taxes were paid under a State 9-digit EIN that is different from the Federal EIN, then both the Federal EIN and State EIN are to be listed on the front of the 2008 Form 89-140 in the appropriate places. Assume there is no valid reason they are different, then go online and download a new registration application 70-001-00-1(http://www.mstc.state.ms.us/regist.htm). Attach a statement to the application stating the reason for submitting it as "Needing to change to the Federal EIN" and list the current State EIN. Also attach something from the IRS showing their EIN for verification purposes (like a Federal 941). If you feel they need to be different, then call 601-923-7088 and discuss it with us. Our goal is to have all employers set up in our Withholding system under the Federal EIN starting with the first filing of 2009 withholding. The vast majority of accounts are already in compliance.

On preprinted Form 89-105 coupons there is a 10th digit, which is ONLY a check digit for that preprinted form and should never be listed on this form, on W-2's, or anywhere else.

This form is a transmittal form for the state's copies of the withholding statements. Do not send without W-2's, W-2C's, W-2G's, 1042-S's or 1099's.

You may not substitute federal transmittal forms for this form.

If you are required to submit copies of withholding statements using magnetic media, this form should accompany such media. If multiple accounts are on one magnetic media, each account must still have a separate Form 89-140. All magnetic media must be adequately labeled.

When and where to file, this return along with federal W-2, W-2C, 1042-S, 1099 forms must be filed:

Line 1 Enter the number of corrected returns.

Line 2 Enter the net increase or decrease in total wages or compensation of those corrected returns.

Line 3 Enter the net increase or decrease in Mississippi income tax withheld as shown on the corrected returns.

Line 4 Enter the net increase or decrease in the amount of taxes actually paid to this state for those returns that are being amended.

Out of balance accounts: If line 3 and 4 on Form 89-140 are not the same:

If an overpayment credit from a prior year was used toward the payment of the 2008 liability, it should also be included in line 4. Then if there is still a difference between lines 3 and 4 continue as directed below.

To adjust for underpayment, file an additional tax return (Form 89-105) for December (monthly filers) or 4th quarter (quarterly filers). Mail Form 89-105 with your payment in a separate envelope from Form 89-140. Make sure your Form 89-105 is marked additional return.

To adjust for overpayment, determine the period that resulted in the overpayment and file an amended tax return (Form 89-105) for that period. Credit will not be posted to your account from the submittal of the Annual Information Return (Form 89-140). After processing the amended return, a letter will be mailed by the Withholding Division authorizing the credit which would then be applied to future withholding periods.