Form W-4MN

Form W-4MN, Minnesota Employee Withholding Allowance/Exemption Certificate, is the Minnesota equivalent of federal Form W-4. Your employees must complete Form W-4MN to determine their Minnesota tax withheld. You also may need to submit Forms W-4MN to the Minnesota Department of Revenue.

When to Complete Form W-4MN

Your employees must complete Form W-4MN when they begin employment or when their personal or financial situation changes.

If an employee does not complete Form W-4MN, use the allowances on their federal Form W-4. If the employee does not have a Form W-4, withhold Minnesota tax as if they are single with zero withholding allowances.

You do not need to verify employees’ number of allowances claimed. You should honor each Form W-4 and W-4MN unless we instruct you differently.
 

When to Send Copies to Revenue 

You must send us copies of Forms W-4MN if any of these apply:

• Your employee claims more than 10 Minnesota withholding allowances.
• Your employee claims to be exempt from Minnesota withholding, and you reasonably expect the wages to exceed $200 per week. Do not send us Forms W-4MN from Michigan and North Dakota residents if they provided you Form MWR, Reciprocity Exemption/Affidavit of Residency.
• You believe your employee is not entitled to the number of allowances claimed.

Send Forms W-4MN to the address on the form.

Note: There is a $50 penalty for each Form W-4MN not sent to us when required.