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Mississippi State Income Tax Information

State Abbreviation: MS
State Tax Withholding State Code: 28
Acceptable Exemption Form: 89-350-10-2
Basis For Withholding: Three digit number from Special Coding & Federal Marital Status (use Federal Standard Deduction)
Acceptable Exemption Data: Three digits from Special Coding
TSP Deferred: Yes
Special Coding: Determine the Exemption Data field as follows:

Divide the dollar amount in Item 6 of the state certificate by 100. Multiply the result by 2. (Examples are 120 for $6,000, 190 for $9,500, 240 for Left Arrow$12,000Right Arrow).

If no exemptions are claimed, enter 000.
Additional Information: None
Withholding Formula Left Arrow(Effective Pay Period 3, 2000)Right Arrow
  1. Subtract the biweekly Thrift Savings Plan contribution from the gross biweekly wages.

  2. Subtract the nontaxable biweekly Federal Health Benefits Plan payment(s) (includes dental and vision insurance program, and flexible spending account - health care and dependent care deductions) from the amount computed in Step 1.

  3. Multiply the adjusted gross biweekly wages times 26 to obtain the annual wages.

  4. Determine the standard deduction by applying the following guideline and subtract this amount from the annual wages.
If the Employee Is: The Standard Deduction Is:
Single $ 2,300
Married 4,600
Head of Household 3,400
Married (Both Spouses Working) 2,300
  1. Determine the personal exemption allowance by applying the following guideline and subtract this amount from the result of step 4 to compute at the taxable income.

    The exemption allowance is the "Total Amount of Exemption Claimed" entered in Item 6 on the Mississippi tax withholding Form 89-350-10-2 Left Arrow(Rev 01/10)Right Arrow

  2. Apply the taxable income computed in step 5 to the following table to determine the Mississippi tax withholding.
Tax Withholding Table
If the Amount of
Taxable Income Is:
The Amount of Mississippi
Tax Withholding Should Be:
Over: But Not Over:   Of Excess Over:
$0 $5,000 $0 plus 3% $0
5,000 10,000 150 plus 4% 5,000
10,000 and over 350 plus 5% 10,000
  1. Divide the annual Mississippi tax withholding by 26 and round to the nearest dollar to obtain the biweekly Mississippi tax withholding.
Last Updated / Reviewed: 06-Feb-2014 3:26 PM