Taxation of Employee Benefits: Mississippi
Federal law and guidance on this subject should be reviewed together with this section.
Author: Brightmine 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.