Form W-4MN Instructions
Do not complete this form if you are claiming the same number of Minnesota allowances as federal and the number
claimed is 10 or less.
Employee Instructions
What’s New?
Section 1 — Minnesota Allowances
Note: In order to avoid owing tax at the end
of the year, you may not want to claim
Beginning with tax year 2016, you may
Claim the correct number of allowances. If
exempt if you (and/or your spouse when fil-
not have to pay Minnesota income tax on
you expect to owe more income tax for the
ing a joint return) expect to have other forms
your military pension or other military
year than will be withheld:
of income subject to Minnesota tax.
retirement pay calculated under Title 10,
• claim fewer allowances; or
1401 through 1414, 1447 through 1455,
If you claim exempt from Minnesota with-
• request additional Minnesota taxes to be
and 12733. When you file your Minnesota
holding, you must provide your employer
withheld from your wages (complete line
individual income tax return, complete and
with a new Form W-4MN by February 15th
3).
file Schedule M1M, Income Additions and
of each year.
Subtractions, to subtract this income from
Section 2 — Minnesota Exemption
If another person can claim you as a depen-
your Minnesota taxable income.
Your employer will not withhold Minnesota
dent on his or her federal tax return, you
taxes from your pay if you are exempt from
If you claim this subtraction, you may
cannot claim exempt from Minnesota with-
withholding. To claim exemption, you must
not claim the credit for past military
holding if your annual income exceeds $950
meet one of the following requirements:
service (reported on Schedule M1C, Other
and includes more than $300 of unearned
Nonrefundable Credits) which is a credit
income.
• You meet the federal requirements; you
available to individuals whose Adjusted
claim exempt from federal withholding
Gross Income (AGI) is less than $37,500.
on Form W-4; you had no Minnesota
Use of Information
income tax liability in the prior year; you
Should I complete Form W-4MN?
All information on Form W-4MN is
received a full refund of Minnesota tax
Complete Form W-4MN and provide it to
private by state law. It cannot be given
withheld; and you expect to have no Min-
your employer, if you:
to others without your consent, except
nesota income tax liability for the current
to the Internal Revenue Service and to
• claim fewer Minnesota allowances than
year. OR
other states that guarantee the same
federal allowances (You may not claim
• You are the spouse of a military member
privacy. Your name, address and Social
more Minnesota allowances than federal
assigned to duty in Minnesota, you and
Security number are required for
allowances);
identification. Information about your
your spouse are domiciled in another
• claim more than 10 Minnesota allow-
allowances is required to determine
state (the same state as one another) and
ances;
your correct tax. We ask for your phone
are present in Minnesota solely to be with
• request additional Minnesota withhold-
number so we can call you if we have a
your active duty military member spouse.
ing be deducted each pay period; or
question.
OR
• claim to be exempt from Minnesota
• You are a member of an American Indian
income tax withholding (see Section 2
tribe living and working on the reserva-
instructions).
tion of which you are an enrolled member.
OR
Before you complete Form W-4MN, deter-
mine the number of federal withholding
• Your wages are for Minnesota National
allowances you are claiming on federal Form
Guard (MNG) pay or for active duty U.S.
W-4. Then, determine the number of your
military pay. MNG and active duty U.S.
Minnesota withholding allowances.
military members can claim exempt from
Minnesota withholding on these wages,
Consider completing a new Form W-4MN if
even if taxable federally. For additional
your personal or financial situation changes.
information, see Income Tax Fact Sheet 5,
If you have not had sufficient income tax
Military Personnel. OR
withheld from your wages, interest and/or
penalty charges may be assessed when you
• You receive a military pension or other
file your individual income tax return.
military retirement pay calculated under
Title 10, 1401 through 1414, 1447 through
Your employer may be required to submit
1455, and 12733. If you receive this
copies of your Form W-4MN to the de-
income, you may claim exempt from Min-
partment.
nesota withholding on this income even if
Note: You may be subject to a $500 penalty
taxable federally.
if you submit a false Form W-4MN.
Employer instructions are on the next page.