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."
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."