This is a preview. To continue reading, register for free access now. Register Now or Log in

Taxation of Employee Benefits: Mississippi

Taxation of Employee Benefits requirements for other states

Federal law and guidance on this subject should be reviewed together with this section.

Author: XpertHR Editorial Team

Summary

  • Same-sex marriage is legal in Mississippi. Based on the US Supreme Court ruling in Obergefell v. Hodges, the value of health insurance benefits provided to an employee's same-sex spouse is not subject to Mississippi income tax withholding. Same-sex civil unions and domestic partnerships are not recognized in the state. See Same-Sex Couple Health Insurance Benefits.