Minnesota Income Tax Withholding and Administration

General Withholding Requirement: Minnesota income tax must be withheld from wages paid to resident employees for services performed either within or without the state and from wages paid to nonresident employees for services performed in the state.

Employee Withholding Exemption Forms: Minnesota does not have a state withholding exemption certificate. However, Federal Form W-4, which must be completed by each employee to determine the appropriate level of federal income tax to withhold from earnings, also should be used for state withholding purposes.

Reciprocal Agreements: Minnesota has reciprocal agreements in effect with Michigan, North Dakota, and Wisconsin.

Administration:

Minnesota Department of Revenue
P.O. Box 64439
St. Paul, Minnesota 55164-0439
Telephone: 651-282-9999

Local Tax Jurisdictions: None.