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Minnesota Income Tax Withholding Requirements

Filed under Payroll Taxes. Fact checked on February 8, 2013.

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Employers in Minnesota must conform with these state rules relating to income tax withholding and administration.

General Withholding Requirement: Minnesota income tax must be withheld from wages paid to resident employees for services performed either within or without the state and from wages paid to nonresident employees for services performed in the state.

Employee Withholding Exemption Forms: The same number of allowances reported on Federal Form W-4, which must be completed by each employee to determine the appropriate level of federal income tax to withhold from earnings, may generally be used to determine Minnesota withholding. However, an employee must complete Form W-4MN, Minnesota Employee Withholding Allowance/Exemption Certificate, in addition to federal Form W-4, if the employee (1) chooses to claim fewer Minnesota withholding allowances than for federal purposes; (2) claims more than 10 Minnesota allowances; (3) requests additional Minnesota withholding to be deducted each pay period; or (4) appropriately claims to be exempt from Minnesota income tax withholding.

Reciprocal Agreements: Minnesota has reciprocal agreements in effect with Michigan, and North Dakota.

Administration:

Minnesota Department of Revenue
Mail Station 6501
St. Paul, Minnesota 55146-6501
Telephone: 651-282-9999

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