From the State of Mississippi
website:
"How do I
report Gambling Winnings?
Gambling
winnings reported on a W2G, 1099, or other informational return from
Mississippi casinos are subject to a three percent (3%) non-refundable income
tax. The casinos withhold the tax at the time of payout.
The
amount withheld is non-refundable to the taxpayer. Section 27-7-901 of the
Mississippi Code provides that the amount of winnings reported on W2G, 1099 or
other informational return from Mississippi casinos are not included in
Mississippi income and no income tax credit is allowed for the amount of
withholding.
A non-resident taxpayer with only
Mississippi gambling winnings and/or losses should not file a Mississippi tax
return. The document provided by the casino is considered the income
tax return for this type of Mississippi income and therefore is proof that the
tax was paid to Mississippi."
