Form W-4MN Instructions
If you are claiming the same number of Minnesota allowances as federal and the number claimed is 10 or less,
there is no need for you to complete this form.
Employee Instructions
When to Complete
Section 1 — Minnesota Allowances
• You are a member of an American Indian
tribe living and working on the reserva-
Aft er you determine the number of federal
Do not claim more than the correct number
tion of which you are an enrolled member.
withholding allowances to claim on federal
of allowances. If you claim every allow-
Form W-4, you must determine the number
ance to which you are entitled and you still
If you claim exempt and your wages are
of Minnesota withholding allowances to
expect to owe more income tax for the year
expected to exceed $200 per week, your em-
claim.
than will be withheld, you may:
ployer is required to furnish a copy of Form
W-4MN to the department.
If you claim the same number of Minne-
• increase your withholding by claiming
sota allowances as federal and the number
fewer allowances; or
Note: If another person can claim you as a
claimed is 10 or less, you do not need to
• enter into an agreement with your em-
dependent on his or her federal tax return,
complete Form W-4MN. Your employer
ployer to have additional amounts with-
you cannot claim exempt from Minnesota
will use the same number as on your federal
held (see line 3 instructions).
withholding if your annual income exceeds
Form W-4 to determine the amount of Min-
$950 and includes more than $300 of un-
Line 3. If you claim no Minnesota allow-
nesota income tax to withhold.
earned income.
ances on line 2, and you still expect to have
You must complete Form W-4MN and
a balance due on your tax return for the
If you claim exempt from Minnesota with-
provide it to your employer, if you:
year, you may ask your employer to with-
holding, provide your employer with a new
hold an additional amount of tax each pay
Form W-4MN by Feb. 15 of each year.
• choose to claim fewer Minnesota allow-
period. If your employer agrees, enter the
ances than for federal purposes (Min-
additional amount you want withheld from
nesota allowances cannot exceed the
Use of Information
each paycheck on line 3.
number of federal allowances);
All information on Form W-4MN is
Section 2 — Minnesota Exemption
• claim more than 10 Minnesota allow-
private by state law. It cannot be given
If you are exempt from Minnesota with-
ances (Note: Your employer is required to
to others without your consent, except
holding, your employer will not withhold
provide copies of your completed Form
to the Internal Revenue Service and to
Minnesota income tax from your pay. To
W-4MN to the department);
other states that guarantee the same
claim exemption, you must meet one of the
• request additional Minnesota withhold-
privacy. Your name, address and Social
following requirements:
ing be deducted each pay period; or
Security number are required for
• You meet the federal requirements; you
• claim to be exempt from Minnesota in-
identifi cation. Information about your
claim exempt from federal withholding
come tax withholding and you reasonably
allowances is required to determine
on Form W-4 and you also want to claim
expect your wages to exceed $200 per
your correct tax. We ask for your phone
exempt from Minnesota withholding; you
week (see Section 2 instructions).
number so we can call you if we have a
had no Minnesota income tax liability in
question.
Consider completing a new Form W-4MN
the prior year; you received a full refund
whenever your personal or fi nancial situa-
of Minnesota tax withheld; and you
tion changes. If you have not had suffi cient
expect to have no Minnesota income tax
income tax withheld from your wages, inter-
liability for the current year. OR
est and/or penalty charges may be assessed
• You qualify as exempt from Minnesota
when you fi le your individual income tax
withholding under the Soldiers and
return.
Sailors Civil Relief Act. To qualify, you
Note: An employee who submits a false Form
must be the spouse of a military mem-
W-4MN may be subject to a $500 penalty.
ber assigned to duty in Minnesota, be
domiciled in another state and be present
in Minnesota solely to be with your active
duty military member spouse. OR
Continued