Mississippi Administrative Code
Title 35 - Department of Revenue
Part 3 - Income and Franchise
Subpart 11 - Withholding
Chapter 15 - Statement Furnished Employees
Section 35-3-11-15-101

Wages should include all remuneration paid to the employee, whether paid in cash or otherwise. Wages should be reported on form W-2 and should provide the same level of detail as prescribed by the Internal Revenue Service and such other information as required by the Commissioner. Each statement should identify wages regardless of source, as well as on a state by state basis. The withholding for each state should be identified as well.