Minnesota Income Tax Withholding Instruction Booklet And Tax Tables - 2018 Page 9
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34File a Return
Are you a quarterly filer or
Quarterly Filers
Report Federal Changes
an annual filer?
You must file a return for all four quarters,
If the IRS changes or audits your
even if you deposited all tax withheld or did
Return filing due dates differ depending
federal withholding tax return or
not withhold tax during the quarter. Your
on whether you are a quarterly filer or an
you amend your federal return,
quarterly returns are due April 30, July 31,
annual filer. Most employers are quarterly
and those changes affect wages
and October 31 of the current year and
filers.
reported on your Minnesota return,
January 31 of the following year.
you must amend your Minnesota
To qualify for annual filing, you must have
Use Worksheet A on page 10 to help you pre-
return.
a filing history of withholding $500 or less
pare to file your quarterly returns. We recom-
in prior calendar years or meet other special
File an amended Minnesota with-
mend making copies of the blank worksheet
criteria. To verify your filing status, contact
holding tax return (see page 14)
to use each quarter.
us (see page 2 for contact information).
within 180 days after you are noti-
fied by the IRS or after you file a
Worksheet A
(see page 10)
All Filers
federal amended return.
Line 1. Enter wages paid to employees
When entering wages paid during the
If the changes do not affect your
during the quarter.
reporting period, enter the total gross wages
Minnesota return, you have 180
Line 2. Enter the total number of employees
and any other compensation subject to
days to send us a letter of explana-
Minnesota income tax withholding (such as
during the quarter.
tion. Send your letter and a copy
commissions, bonuses, the value of goods
of your amended federal return
Line 3. Enter the total Minnesota income
and services given employees in place of
or the IRS correction notice to
tax withheld during the quarter. Include
wages, and tips employees received and
Minnesota Department of Revenue,
income tax withheld from pension or annuity
reported to you during the quarter). See
Mail Station 5410, St. Paul, MN
payments.
“Form W-2 Wage Allocation” on page 12.
55146-5410.
Seasonal Businesses
Also include any:
If you fail to report federal changes
If you consistently withhold tax in the same
• Compensation paid to corporate officers
as required, you are subject to a
quarters each calendar year but don’t with-
for services performed
penalty equal to 10 percent of any
hold in all four, you may choose to deposit
additional tax due.
• Wages for employees who completed
and file for only the quarters you pay wages.
Form MWR
For more information, go to our website and
• Nontaxable contributions to retirement
type Withholding for Seasonal Businesses
plans
in the Search box. You can also call 651-282-
9999 or 1-800-657-3594.
Do not include 1099 income, pension pay-
ments, or annuity payments.
Annual Filers
Your annual return is due by January 31
each year. You will need to complete your
W-2s and 1099s before filing your return (see
“Forms W-2 and 1099” on page 12). After
they are complete, calculate the total state
wages (see “All Filers” on this page).
Use Worksheet B on page 10 to help you
prepare to file electronically.
Worksheet B
(see page 10)
Line 1. Enter wages paid to employees
during the year.
Line 2. Enter the total number of employees
during the year.
Line 3. Enter the total Minnesota income tax
withheld during the year. Include income tax
withheld from pension or annuity payments.
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