How does Mississippi tax remote workers?

There are a few situations to consider. You may fall into more than one category.

1. I lived in Mississippi.
• If you are considered a full-year or part-year resident of Mississippi, you'll be taxed on all income earned from any source during your time of residency. Be sure to file the appropriate return.
2. I worked remotely from Mississippi.
• Mississippi taxes income earned for personal services performed while in Mississippi (even if you're a nonresident). This includes remote work for an employer or clients based outside Mississippi if you were physically in the state while doing the work.
• You may be able to claim a credit for taxes paid to another state on your resident return for any income required to be reported in multiple states.
3. My employer was based in Mississippi.
• If your employer was based in Mississippi, they may have withheld Mississippi taxes from your Mississippi wages as shown on your W-2. However, if you didn't live or physically work in Mississippi, you won't owe Mississippi taxes on those wages and can file a nonresident return to claim a refund of those withholdings.
• If your employer didn't withhold Mississippi taxes and you were a nonresident of Mississippi, you probably don't need to file a Mississippi return at all unless you otherwise have a Mississippi nonresident filing requirement.

If your wages were minimal and you didn't do any other business in Mississippi, its possible you'll be exempt from filing regardless of residency. See the Mississippi 80-105 or 80-205 instructions for more information.