Mississippi has updated its substitute forms guidance. All substitute forms produced by software providers must be submitted to DOR for approval prior to being included in a software package for use by the general public. Any provider purchasing another provider’s forms must submit those forms for approval. (Example: Company A with provider number 123 purchases forms from Company B. Company A must submit those forms for approval with provider number 123.)
Any deviation from the approved substitute version of a form is subject to penalties. A penalty of $25.00 perform in a return may be assessed to software providers who distribute unapproved forms, tax practitioners who improperly use substitute forms to prepare returns, or the taxpayer who submits the noncompliant return.
The DOR strongly encourages providers to read and understand the guidelines detailed in this document prior to submitting any forms to the DOR for approval. Substitute forms must be approved annually, even if no change has been made to the forms from the previous year. All providers of substitute forms must update their software package with any revised form yearly. (Mississippi Guidelines for Providers of Substitute Tax Forms, Rev. June 2014.)
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