Instructions For Form W-4mn - Minnesota Employee Withholding Allowance - Minnesota Department Of Revenue

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Instructions for Form W-4MN
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
Employer instructions
When to complete
All new employees must complete feder-
• enter into an agreement with your employ-
al Form W-4 when they first begin work
er to have additional amounts withheld (see
After you determine the number of federal
for you. If the employee claims the same
line 3 instructions).
withholding allowances to claim on federal
number of Minnesota allowances as fed-
Form W-4, you must decide the number of
Line 3. If you claim no Minnesota allowances
eral and does not request additional or
Minnesota withholding allowances to claim.
on line 2, and you still expect to have a bal-
claim exempt from Minnesota withhold-
ance due on your tax return for the year, you
If you claim the same number of Minnesota
ing, there is no need for the employee to
may ask your employer to withhold an addi-
withholding allowances as federal and the
complete Form W-4MN. Use the same
tional amount of tax each pay period. If your
number of allowances are 10 or less, you do
number of allowances when determining
employer agrees, enter the additional amount
not need to complete Form W-4MN. Your
Minnesota withholding.
you want withheld from each paycheck on
employer will use the same number as on
If the employee does not give you a
line 3.
your federal Form W-4 to determine the
completed Form W-4 or Form W-4MN
amount of Minnesota income tax to with-
Section 2 — Minnesota exemption
before the first wage payment, with-
hold from your pay.
If you are exempt from Minnesota with-
hold Minnesota tax as if the employee is
You must complete Form W-4MN and
single with zero withholding allowances.
holding, your employer will not withhold
provide it to your employer, if you:
You are not required to verify the num-
Minnesota income tax from your pay. To
ber of withholding allowances claimed
claim exemption, you must meet one of the
• choose to claim fewer Minnesota with-
by each employee.
following requirements:
holding allowances than for federal
purposes (Minnesota allowances cannot
You should honor each Form W-4MN
• You meet the federal requirements, you
exceed the number of federal allowances),
you receive unless we notify you oth-
claim exempt from federal withholding
• request additional Minnesota withhold-
erwise or if the employee claims more
on Form W-4, and you also want to claim
ing be deducted each pay period,
Minnesota than federal withholding
exempt from Minnesota withholding.
• claim more than 10 Minnesota withhold-
allowances. If the employee claims more
• You had no Minnesota income tax liability
ing allowances, or
Minnesota than federal withholding
in the prior year, you received a full refund
• claim to be exempt from Minnesota
allowances, use the number of federal
of Minnesota tax withheld, and you expect
income tax withholding and you reason-
withholding allowances to determine the
to have no Minnesota income tax liability
ably expect your wages to exceed $200 per
Minnesota withholding.
for the current year.
week. (For criteria, see the instructions for
For more complete information, see
• You qualify as exempt from Minnesota
Section 2.)
When to complete and Due dates under
withholding under the Soldiers and Sailors
Employee instructions. Keep all forms in
Note: If you claim more than 10 Minnesota
Civil Relief Act. To qualify, you must be the
your records.
allowances, or claim exempt from Minne-
spouse of a military member assigned to
sota withholding and you expect your wages
duty in Minnesota, be domiciled in another
When to send copies of Form
to exceed $200 per week, your employer is
state and be present in Minnesota solely to
W-4MN to the department
required to provide copies of your complet-
be with your active duty military member
You must send copies of Form W-4MN
ed Form W-4MN to the department.
spouse.
to the department if the employee:
Due dates
If you claim exempt and your wages are
• claims more than 10 Minnesota with-
Consider completing a new Form W-4MN
expected to exceed $200 per week, your em-
holding allowances; or
whenever your personal or financial situa-
ployer is required to furnish a copy of Form
• claims to be exempt from Minne-
tion changes. If you have not had sufficient
W-4MN to the department. We may contact
sota withholding and you reasonably
income tax withheld from your pay, interest
you if we need additional information.
expect the employee’s wages to exceed
and/or penalty charges may be assessed when
Signature
$200 per week (Exception: if the
you file your individual income tax return.
employee is a resident of a reciprocity
You are required sign this form. Minnesota
If you claim exempt from Minnesota with-
state and has completed Form MWR);
law imposes a penalty of $500 for filing a false
or
holding tax (Section 2), you must provide
withholding allowance/exemption certificate.
• you believe the employee is not
your employer with a new Form W-4MN by
Use of information
entitled to the number of allowances
February 15 of each year.
All information on Form W-4MN is private
claimed.
Section 1 — Minnesota allowances
by state law. It cannot be given to others
Mail to: Minnesota Revenue, Mail Sta-
Do not claim more than the correct number
without your consent, except to the Internal
tion 6501, St. Paul, MN 55146-6501.
of allowances. If you claim every allow-
Revenue Service and to other states that guar-
ance to which you are entitled and you still
antee the same privacy. Your name, address
A $50 penalty may be assessed for each
and Social Security number are required for
expect to owe more income tax for the year
required Form W-4MN not filed with
identification. Information about your with-
than will be withheld, you may:
the department.
holding allowances is required to determine
• increase your withholding by claiming
your correct tax. We ask for your phone num-
fewer allowances, or
ber so we can call you if we have a question.

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