Last updated: December 17th, 2025
Each state has unique income tax withholding rules. Below are Mississippi's 2026 withholding instructions, including allowance calculations, standard deduction adjustments, and the percentage method for determining tax due.
Employers must also adhere to federal income tax withholding rules. More information can be found here about federal rates.
Alternatively, employers can automatically calculate payroll withholding by using ezPaycheck.
| State Abbreviation | MS |
|---|---|
| State Tax Withholding State Code | 28 |
| Acceptable Exemption Form | 89-350-98-1 |
| Basis For Withholding | Federal marital status and number of state exemptions |
| Acceptable Exemption Data | S, M / Number of Exemptions |
| TSP Deferred | Yes |
| Special Coding | Determine the Total Number of Allowances field as follows: Divide the dollar amount in Item 6 of the state certificate by 100, then multiply by 2. For example: $6,000 ÷ 100 = 60; 60 × 2 = 120. If no exemptions are claimed, enter 000. |
| Additional Information | Use the above method to determine total allowances. |
| Official State Tax Website | Visit Official Website |
Mississippi's Form 89-350 is dollar-based. A single employee claims a $6,000 personal exemption; a married couple (joint) gets $12,000 split between spouses. For example, if both work, they allocate the $12,000 in $500 increments between their forms (e.g., one claims $8,000, the other $4,000). Head of Family (single with dependents) gets a $9,500 personal exemption. Additionally, $1,500 may be claimed for each dependent (except the one that qualified the employee as Head of Family - that first dependent is already counted in the $9,500). Mississippi also allows additional exemptions of $1,500 for each person who is 65 or older (taxpayer and spouse) and for each who is blind.
| Component | Allowances | Notes |
|---|---|---|
| Single | $6,000 | Personal exemption for single filers |
| Married (Joint) | $12,000 total | Split between spouses in $500 increments |
| Head of Family | $9,500 | Personal exemption for head of family |
| Each Dependent | $1,500 | Per dependent (except first dependent for Head of Family) |
| Age 65+ (Employee or Spouse) | $1,500 each | Additional exemption per person 65 or older |
| Blind (Employee or Spouse) | $1,500 each | Additional exemption per person who is blind |
Total Exemptions = Personal Exemption + Dependent Exemptions + Age/Blind Exemptions
Each $1,500 exemption roughly corresponds to one allowance in concept. Married couples can allocate the $12,000 exemption between them in $500 increments. The first dependent for Head of Family is already included in the $9,500 exemption.
For links to official state tax and revenue websites for all 50 states, visit our State and Local Tax Sites page.
Determine the employee's filing status and applicable exemptions using the Mississippi Exemption Chart.
Sum all applicable personal and dependent exemptions to find the total exemption amount.
Determine whether to use the standard deduction (based on filing status) or itemize. Choose the method that provides the greater tax benefit.
Calculate the employee's taxable income: Start with gross annual wages, subtract the total exemption amount, and subtract either the standard deduction or the total itemized deductions (excluding state income tax paid to Mississippi).
Apply the Mississippi tax rates: 0% on the first $10,000 of taxable income, then 4.4% on all taxable income over $10,000.
Tax = (Taxable Income ≤ $10,000) × 0% + (Taxable Income > $10,000) × 4.4%
If filing a combined return (both spouses work), each spouse may calculate their tax liability separately and then add the results.
Divide the calculated annual tax by the number of pay periods in the year (e.g., 26 for biweekly) to determine the per-pay-period withholding.
Want to calculate in an easier way? Learn how to calculate Mississippi taxes via ezPaycheck below.
Learn More| Annualized Wages | Deduction |
|---|---|
| All | $4,600 |
Standard deduction for Married Filing Joint or Combined, Married Spouse Deceased.
| Annualized Wages | Deduction |
|---|---|
| All | $2,300 |
Standard deduction for Married Filing Separate.
| Annualized Wages | Deduction |
|---|---|
| All | $3,400 |
Standard deduction for Head of Family.
| Annualized Wages | Deduction |
|---|---|
| All | $2,300 |
Standard deduction for Single.
| Withholding Allowance | Annual Amount |
|---|---|
| 1 | $12,000 |
Formula: Married Filing Joint or Combined: $12,000
For Married Filing Joint or Combined returns, the $12,000 exemption may be divided between spouses as they choose.
| Withholding Allowance | Annual Amount |
|---|---|
| 1 | $6,000 |
Formula: Married Filing Separate: $6,000
For Married Filing Separate, any unused portion of one spouse's $6,000 exemption cannot be transferred to the other spouse.
| Withholding Allowance | Annual Amount |
|---|---|
| 1 | $8,000 |
Formula: Head of Family (with at least 1 dependent): $8,000
Head of Family exemption.
| Withholding Allowance | Annual Amount |
|---|---|
| 1 | $6,000 |
Formula: Single: $6,000
Single exemption.
| If Taxable Income Is | Tax Withholding | ||||
|---|---|---|---|---|---|
| Over | But Not Over | Base | + | Rate | Of Excess Over |
| $0 | $10,000 | $0 | + | 0.00% | $0 |
| $10,000 | and over | $0 | + | 4.40% | $10,000 |
ezPaycheck simplifies payroll calculations, including Mississippi's withholding rules. Easily compute taxes, generate reports, and print paychecks or tax forms.
We strive to provide accurate and up-to-date Mississippi state tax information for 2026. If you notice any discrepancies, errors, or have questions about the tax rates or calculations shown on this page, please contact our support team. We appreciate your feedback and will review and update the information as needed.
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