What is Form 89-350?
Form 89-350, the Mississippi Employee's Withholding Exemption Certificate, is how you claim your personal exemption for Mississippi income tax withholding. Your employer uses the total exemption you claim on line 6 with the state withholding tables. The federal Form W-4 doesn't set Mississippi withholding, so Mississippi employees complete this certificate as well.
Mississippi counts exemptions in dollars. The current edition (Rev. 10/25) sets $6,000 for a single person, $12,000 for a married couple (which working spouses split between them in multiples of $500), $9,500 for a head of family, and $1,500 for each dependent and for each box ticked for age 65 or blindness. Line 7 lets you ask for extra withholding, and line 8 is for military spouses who are exempt.
With VergeHR you fill out the 89-350 online in a guided form. VergeHR pre-fills your name from the employee records in Files, enters the amount the form sets for your status, adds up line 6, checks that a working spouse's share is in $500 steps, and prints your answers into the Department of Revenue's own fillable PDF. The finished form is saved in Files and can be sent for e-signature. VergeHR never submits it anywhere — you give the certificate to your employer yourself.
- Who fills it
- The employee.
- Given to
- Your employer, who keeps it with their records.
- When
- When you start a job, and within 30 days after any change in your exemption status.
- Signatures
- The employee signs and dates it.
- Edition
- Form 89-350-25-8-1-000 (Rev. 10/25).
- Cost
- Free to fill out on any VergeHR account.
Who needs to fill out Form 89-350?
- New employees whose employer withholds Mississippi income tax from their wages.
- Current employees whose marital status, dependents, age or blindness has changed.
- Married couples who both work and want to split the $12,000 married exemption between their two certificates.
- Anyone who wants extra Mississippi tax withheld from each paycheck.
- Spouses of service members who meet the Military Spouses Residency Relief Act conditions and have no Mississippi tax liability.
When to Use Form 89-350
- On your first days with a new employer, together with the federal Form W-4 and Form I-9.
- Within 30 days after any change in your exemption status — the form makes this a requirement.
- When you get married or divorced, gain or lose a dependent, turn 65, or your spouse starts or stops working.
- When you move to Mississippi as a military spouse and want to claim exemption on line 8.
What You Need Before You Start
- Your name, Social Security number and home address.
- Your marital status: single, married with a spouse who isn't employed, married with a spouse who is employed, or head of family.
- If your spouse works, how the two of you will split the $12,000 married exemption.
- How many dependents you will claim (a head of family leaves out the one dependent that qualifies them).
- Whether you, or you and your spouse, are 65 or older or blind.
- For line 8: a copy of federal Form DD-2058 and a copy of your military spouse ID card to attach.
What’s On Form 89-350
The 2025 edition has 1 page. VergeHR asks for it in 3 parts, and it is signed by Employee:
- Your name, SSN and home addressEmployee
- Lines 1–6: Your personal exemptionEmployee
- Lines 7–8: Extra withholding or military spouse exemptionEmployee
How to fill out Form 89-350, step by step
1 Name, SSN and residence
Enter your name, Social Security number, and your residence: number and street, city or town, state and ZIP code.
2 Lines 1–3 — Your personal exemption
Check one status. Single people claim $6,000 on line 1. Married people with a spouse who isn't employed claim $12,000 on line 2(a). If your spouse is employed, the $12,000 may be split between you in any way you choose in multiples of $500 — for example $6,500 and $5,500 — and you enter your share on line 2(b). A head of family, a single person who keeps a home that is the main home of themselves and at least one dependent, claims $9,500 on line 3.
VergeHR enters the fixed amounts for you and checks that a line 2(b) share is a multiple of $500 and no more than $12,000.
3 Line 4 — Dependents
You may claim $1,500 for each dependent, other than yourself and your spouse, who gets their chief support from you and qualifies as a dependent for federal income tax. A head of family leaves out the dependent that qualifies them as head of family. Married couples may divide their dependents between them however they choose. Enter the number claimed; VergeHR multiplies it by $1,500.
4 Line 5 — Age and blindness
Tick a box for each person — husband, wife, or single — who is 65 or older before the end of the tax year, and each who is blind. Each box is worth $1,500. There is no extra exemption for a dependent's age or blindness.
5 Lines 6–7 — Total and extra withholding
Line 6 is the total of lines 1 through 5, which VergeHR adds up. On line 7 you can enter an extra dollar amount to withhold each pay period, if your employer agrees.
6 Line 8 — Military spouses
If you meet the conditions of the Servicemembers Civil Relief Act as amended by the Military Spouses Residency Relief Act and have no Mississippi tax liability, write Exempt on line 8. You must attach a copy of federal Form DD-2058 and a copy of your military spouse ID card so your employer can validate the claim.
7 Sign and date
You declare, under the penalties for filing false reports, that the exemption you claim doesn't exceed what you are entitled to, or that you are entitled to exempt status. Sign and date the certificate and hand it to your employer.
Common Mistakes to Avoid
- Both spouses claiming the full $12,000 when both work — together you may not claim more than $12,000.
- Splitting the married exemption in amounts that aren't multiples of $500.
- A head of family counting the dependent that makes them head of family again on line 4.
- Claiming the age or blindness exemption for a dependent — it is only for you and your spouse.
- Forgetting to file a new certificate within 30 days after your exemption status changes.
- Claiming line 8 without attaching the DD-2058 and the military spouse ID copy.
After You Fill It Out
Sign and date the certificate and give it to your employer, who keeps it with their records. VergeHR saves a copy in the person's folder in Files, and you can send the PDF for e-signature if your employer accepts that.
If you don't file a certificate, the form says your employer must withhold Mississippi income tax from your total wages without the benefit of any exemption.
If your employer believes you have claimed an excess exemption, the form asks them to advise the Department of Revenue.
Fill Out Form 89-350 Online with VergeHR
- Pick the employee. Choose an employee and VergeHR fills in their name, date of birth, email and other details it already knows.
- Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 23 fields in all. Your answers save as you go.
- Check the live preview. Watch your answers land on the real Mississippi Department of Revenue form, and let VergeHR do any worksheet arithmetic.
- Generate the official PDF. VergeHR prints your answers into the agency’s own PDF and files it with that employee’s documents. Sign it, or send it for e-signature.
VergeHR fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.
Start Form 89-350 Now — It’s FreeForm 89-350: frequently asked questions
What is Mississippi Form 89-350 for?
It tells your employer how much Mississippi income tax to withhold, based on the dollar exemption you claim for your marital status, dependents, age and blindness, plus any extra amount you ask for.
How much is the Mississippi personal exemption on the 89-350?
The Rev. 10/25 form lists $6,000 for single individuals, $12,000 for married individuals, $9,500 for a head of family, and $1,500 each for dependents, age 65 or over, and blindness.
My spouse and I both work. How do we fill in line 2?
Check line 2(b) and split the $12,000 between your two certificates in multiples of $500 — for example $8,000 and $4,000. The total may not exceed $12,000.
Do I need the 89-350 if I already filled out a federal W-4?
Yes, if your employer withholds Mississippi income tax. The W-4 covers federal withholding only.
What happens if I don't turn one in?
The form says your employer must withhold Mississippi income tax from your total wages without the benefit of any exemption.
Can I fill out Form 89-350 online?
Yes. VergeHR walks you through each line, adds up line 6, and prints your answers into the Department of Revenue's fillable PDF for you to sign and hand to your employer.
Official Sources
- Blank form (PDF), published by Mississippi Department of Revenue: https://www.dor.ms.gov/sites/default/files/tax-forms/business/89350258.pdf
- Official instructions and guidance: https://www.dor.ms.gov/sites/default/files/tax-forms/business/89350258.pdf
- Edition shown on this page: Form 89-350-25-8-1-000 (Rev. 10/25) (checked 2026-09-28).
VergeHR is not affiliated with or endorsed by Mississippi Department of Revenue or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-09-28.