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As of January 1, 2019 returns that are subject to the efile mandate, must also make payments electronically.


Mississippi laid out the requirements of the business e-file Mandate in a letter on 7/1/2019: It says, in part, ""Pursuant to the authority granted to the Department of Revenue in Miss Code Ann Section 27-3-83 and Title 35, Part 1, Chapter 4 of the Mississippi Administrative Practices and Procedures Code, the Department of Revenue will mandate all Corporations, S corporations and Partnerships with assets of $250,000 or more to file electronically for tax years beginning on or after January 1, 2019 and all subsequent tax years. Failure to file returns electronically may subject taxpayers and/or tax preparers to a penalty of twenty-five dollars ($25.00) for the first instance of noncompliance and five hundred dollars ($500.00) for each additional instance of noncompliance. Please contact the Department of Revenue at (601)923-7700 if you are unable to comply with this mandate. Important Notes Once a taxpayer is subject to the mandate, it will apply in all following years even if the threshold is no longer met in a following year. Once a taxpayer is subject to the mandate, it cannot “opt out” of the requirement. Opting to paper file the federal return(s) does not exclude the taxpayer from the Mississippi mandate. Once a taxpayer is subject to file returns electronically, payments are also required to be filed electronically...""

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