MS Non-Resident W2G only filing requirements

[Brainwreck1]

Is there a requirement to file a MS state return for non-residents whose only MS income was W2Gs?

In prior years, TurboTax Deluxe indicated in the W2G section (step-by-step) that no MS return was required if W2G income was your only MS income, for non-residents.  That statement does not appear in the 2021 TT Dlx desktop version.

[ErnieS0 · Accepted solution]

No. You do not have to file a Mississippi return if you are a nonresident and your only MS income is from gambling.

Mississippi says:

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.​

Gambling winnings reported on a W-2G, 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 W-2G, 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.

How do I report Gambling Winnings?

[Brainwreck1]

ErnieS0,

Thanks for your answer. That matches prior year statements in TTax, and the MS Dept. of Revenue website.