Do we have to file a MS state tax return for $112.50 Tate tax paid for gambling win?

[LeeM · Accepted solution]

No, 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 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. 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.

According to the MS Department of Revenue website at the bottom of this page, 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.

http://www.dor.ms.gov/Pages/Individual-FAQs.aspx#6