Mississippi Wage Garnishment Checklist
Understanding the Mississippi Department of Revenue
Wage Garnishment
The Mississippi Department of Revenue uses wage garnishment as an administrative collection tool to recover unpaid state income tax and other tax liabilities. This enforcement action requires your employer to withhold a portion of your paycheck and remit it directly to the state.
How the Administrative Process Works
Mississippi Department of Revenue wage garnishment begins when you fail to pay state income tax after receiving statutory notices under the Mississippi Code of 1972. The state must first send you notice and demands as required by Title 27, Taxation and Finance, specifically
Mississippi Code §§ 27-7-49, 27-7-51, and 27-7-53.
You must also not have filed a timely appeal to the board of review. Only after these conditions are met may the Commissioner file a notice of tax lien with the circuit clerk.
Legal Authority Under the Mississippi Code
Wage garnishment for state tax debt operates through an administrative enrollment process under Section 27-7-55 of the Mississippi Code of 1972, not through traditional court litigation.
The state files a notice of state tax liens with the circuit clerk, which becomes enrolled on the judgment roll and carries the same legal force as a court judgment.
Why This Collection Method Is Used
State revenue agencies pursue wage garnishment when earlier assessment and collection attempts have not resulted in payment of the tax debt. These prior attempts may include sending multiple notices, offering payment plan opportunities, or making direct collection contacts.
Calculation Methods for Tax Garnishments
Tax garnishment amounts differ significantly from standard creditor garnishments under
Mississippi law. General creditor garnishments are limited to the lesser of twenty-five percent of disposable earnings or the amount exceeding thirty times the federal minimum wage.
State tax garnishments use different calculation methods based on withholding tax tables that consider your filing status, number of dependents, and pay period. This means tax garnishments can exceed the percentage typically withheld for consumer debt or credit card judgments.
Timing and Exemption Rules
The Mississippi Code of 1972 provides that wages remain exempt from garnishment for thirty days after service of a writ for most types of debt. State and local tax debts are specifically excepted from this thirty-day waiting period under Title 27 provisions.
Employer Compliance Requirements
The Mississippi Department of Revenue does not have to wait thirty days before beginning wage withholding for unpaid state income tax liabilities. Your employer must comply with the garnishment order immediately upon receipt.
Each paycheck will reflect the garnishment withholding until you take action to resolve the underlying tax debt or until the state releases the order. Garnishment represents a formal enforcement action that requires employer compliance under state law through writs of garnishment and writs of execution.
Steps to Address Active Garnishment
Contact the Mississippi Department of Revenue immediately when you discover wage
garnishment has begun or when you receive notification. Call the department at (601) 923-7700
during weekdays from 8:00 AM to 5:00 PM to discuss your account status
1. Request a complete account statement showing the total amount owed, including penalties and interest.
2. Ask about available payment plan options that might reduce or stop the garnishment.
3. Verify that the tax debt amount matches your records and corresponds to the correct tax periods.
4. Inquire about the specific garnishment calculation method being applied to your wages.
Documentation You Should Gather
Gather documentation of the garnishment from your employer’s payroll department. Review your pay stubs to track how much is being withheld each pay period. Keep copies of all notices you have received from the Mississippi Department of Revenue regarding the unpaid tax debt.
Track all payments made through garnishment and verify with the department that your account balance decreases accordingly.
Payment Plan and Resolution Options
The Mississippi Department of Revenue may approve installment agreements that allow you to pay the tax liabilities over time. Establishing a payment plan could reduce or stop the wage garnishment.
How to Request Payment Arrangements
You must contact the department directly to request payment plan options since the state does not automatically offer these arrangements. Provide complete and accurate financial information if the department requests documentation to evaluate your payment plan request.
What Garnishment Does Not Mean
Wage garnishment for state tax debt is a civil collection action, not a criminal matter. You are not facing prosecution or criminal charges. The garnishment does not prevent you from working or receiving future paychecks.
Your employer continues to pay you, but a portion of each paycheck is withheld and sent to the
Mississippi Department of Revenue.
State Tax Lien Registry and Public Records
State tax liens filed by the Commissioner are recorded in the State Tax Lien Registry maintained by the circuit clerk in the county where you reside or own property. This registry provides public notice of the state's claim against your property for unpaid tax liabilities. Tax liens remain on record and affect your ability to sell or refinance property until the tax debt is satisfied and the lien is released.
Duration and Release of Garnishment
The garnishment continues until one of several conditions occurs: payment of the full tax debt, including penalties and interest, or approval and compliance with a payment plan. An official release by the Mississippi Department of Revenue is required for the garnishment to end.
Employment Changes and Garnishment
Notify the Mississippi Department of Revenue immediately if you change employers while a garnishment is active. The department can reissue the garnishment order to your new employer if the tax debt remains unpaid under the assessment and collection authority granted by the
Mississippi Code of 1972. Garnishment is tied to the debt itself, not to a specific employer or job. Failing to report employment changes may result in collection complications.
Critical Mistakes to Avoid
Do not ignore garnishment notices or assume the issue will resolve on its own since garnishment continues until you take action. Respond promptly to all requests from the
Mississippi Department of Revenue for information or documentation.
Provide complete and accurate financial information when requested. Meet all deadlines specified in correspondence from the department.
Facing State Enforcement or Payroll Tax Issues?
If you’ve received a state tax notice and aren’t sure how to respond, we can help you review your options and next steps.
We help with
- State enforcement actions and notices
- Payroll tax debt review and resolution
- Penalty and interest reduction options
- Payment plans and compliance solutions
- Representation before state tax agencies
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