TAX YEAR 2026 · 1099-NEC & 1099-MISC
Mississippi 1099 Filing Requirements
Check whether a 1099-NEC or 1099-MISC report may require separate state filing, even if it was submitted to the IRS through IRIS.
Check Mississippi requirements →Mississippi: what to know
Mississippi DOR currently describes reporting payments over $3,000 for certain personal-service categories and over $600 for specified rents/royalties/other fixed-income categories; the thresholds can differ from federal information-return thresholds. Need payment type and recipient context to resolve NEC/MISC without withholding.
1099-NEC reporting
NEC state-reporting determination depends on type of service payment and Mississippi payment threshold ($3,000 for specified personal service categories in state FAQ); verify whether recipient payment is otherwise reportable.
1099-MISC reporting
MISC reporting depends on box/payment type: Mississippi lists $600 for certain fixed income such as rents and royalties, and $3,000 for listed service categories. Verify box and amount.
State filing method: Mississippi Taxpayer Access Point (TAP) state 1099 filing; electronic filing mandated for issuers of 10+ 1099 forms
Deadline guidance: Confirm Mississippi DOR 2026 tax-year filing deadline; source guidance on reportable incomes varies by payment category.
Official source: Mississippi DOR — Business Tax FAQs, Reporting Miscellaneous Income →
Source reviewed November 3, 2026. Additional facts and agency updates may change filing requirements and formats. Confirm before filing or ordering managed state filing.