Form W-4MN Instructions
Employer Instructions
When to Send Copies
Invalid Forms W-4MN
All new employees must complete federal
Form W-4 when they fi rst begin work for
Th e following situations make the Form
You must send copies of Form W-4MN to
you. If the employee claims the same num-
W-4MN invalid:
the department if the employee:
ber of Minnesota allowances as federal, does
• claims more than 10 Minnesota with-
• any unauthorized change or addition to
not request additional Minnesota with-
holding allowances; or
the form, including any change to the lan-
holding be deducted or claims exempt from
guage certifying the form is correct;
• claims to be exempt from Minnesota
Minnesota withholding, there is no need for
withholding and you reasonably expect
• if, by the date an employee gives it to
the employee to complete Form W-4MN.
the employee’s wages to exceed $200
you, he or she indicates in any way the
When determining Minnesota withhold-
per week (Exception: If the employee is
ing, use the same number of allowances the
form is false;
a resident of a reciprocity state and has
employee listed on Form W-4.
• the form is incomplete or lacks the neces-
completed Form MWR); or
sary signatures;
If the employee does not give you a com-
• you believe the employee is not entitled to
pleted Form W-4 or Form W-4MN before
• both Section 1 AND Section 2 were com-
the number of allowances claimed.
the fi rst wage payment, withhold Min-
pleted;
If the employee is only asking to have
nesota tax as if the employee is single with
• the employer information is incomplete.
additional Minnesota withholding to be de-
zero withholding allowances. You are not
ducted, there is no need to submit the Form
If you receive an invalid form, do not use
required to verify the number of allowances
claimed by each employee.
W-4MN to the department.
it to fi gure Minnesota income tax with-
holding. Tell the employee it is invalid and
A $50 penalty may be assessed for each
You should honor each Form W-4MN you
they must complete and submit a new one.
required Form W-4MN not fi led with the
receive unless we notify you otherwise or if
If the employee does not give you a valid
department.
the employee claims more Minnesota than
one, withhold taxes as if the employee was
federal allowances. If the employee claims
single and claiming zero withholding al-
more Minnesota than federal allowances,
lowances. However, if you have an earlier
use the number of federal allowances to
Form W-4MN for this worker that is valid,
determine the Minnesota withholding (see
withhold as you did before.
Section 1).
Information and Assistance
For more information, see When to Com-
plete under Employee Instructions. Keep all
Additional forms and information, includ-
forms in your records.
ing fact sheets and frequently asked ques-
If your employee claims exempt from Min-
tions, are available on our website.
nesota withholding, they must provide you
Website:
with a new Form W-4MN by Feb. 15 of each
year. Exempt forms received during the year
Email: withholding.tax@state.mn.us
must be submitted to the department within
30 days of receipt from the employee.
Phone: 651-282 9999 or 1-800-657-3594.
We’ll provide information in other formats
upon request to persons with disabilities.