Mississippi Administrative Code
Title 35 - Department of Revenue
Part 3 - Income and Franchise
Subpart 11 - Withholding
Chapter 22 - Withholding on Gambling Winnings
Section 35-3-11-22-205

Each gaming establishment, in the form and manner prescribed by the Commissioner, shall prepare Federal Form W-2Gs, or other federal forms which are used to report income for federal tax purposes with the preceding information for those patrons whose gaming winnings were subject to Mississippi withholding. If the federally prescribed information return does not allow for the recording of both state income and state tax withholdings, then a W-2G should be completed and attached as part of the filing.