SDD
Surety Deposits for Non-Minnesota Contractors
Business entity or Minnesota government unit making deposit
Contact person
Contact person’s address
Daytime phone
Name of non-Minnesota contractor
Address
City
State
ZIP code
Minnesota tax ID number of non-Minnesota contractor
Project description/number
Date of payment _____________________________________
1 Gross payment made to the contractor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
.08
2 Withholding rate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
3 Amount to withhold from payment (multiply line 1 by line 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Send this amount to the address below . Make check payable to Minnesota Revenue .
Mail to: Minnesota Revenue, Mail Station 5410, St . Paul, MN 55146-5410
Form SDD Instructions
Surety Deposit Law
Information and Assistance
Additional forms and information, including fact sheets and
If you hire or contract with a non-Minnesota contractor to perform
frequently asked questions, are available on our website.
construction work in Minnesota, you must withhold 8 percent (.08)
of their compensation as a Minnesota surety deposit. Payments are
Website:
subject to 8 percent withholding only if the work was performed in
Minnesota and the value of the contract exceeds $50,000.
Email:
withholding.tax@state.mn.us
Phone: 651-282-9999 or 1-800-657-3594
Purpose of Form SDD
(TTY: Call 711 for Minnesota Relay)
Use Form SDD to make the deposits with the Minnesota
Department of Revenue. Notify the contractor of the date and
We will provide information in other formats upon request to
amount of the deposit because the contractor will need that
persons with disabilities.
information when requesting a refund.
(Rev . 1/14)