TX resident with MS gambling income and a W2G. MS State Taxes withheld on W2G. Why isn’t MS State Tax Withheld Form 80-105 not reflected on my MS Tax Return Line 26?

If the w2G from gambling is your only MS income, you should not file a MS tax return. You can delete the state.

How do I report Gambling Winnings?

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.

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.​