Minnesota Income Tax Withholding Instruction Booklet And Tax Tables - Minnesota Department Of Revenue - 2016 Page 13
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34Forms W-2, 1099, and W-2c
(continued)
We no longer accept W-2 information on
• a business that has the capability to
CDs, diskettes, cartridges, or reel-to-reel
submit W-2s in an unattended mode,
Third-Party Payers
tapes. Our electronic systems do not sup-
i.e., you program your computer to talk
of Sick Leave
port 1099 uploads using federal Publication
to our computer.
1220. We will accept 1099 information on
Effective for benefits paid after
To access this system, go to our website and
diskettes or CDs.
Dec. 31, 2010, certain third-party
click on “e-Services Information. ”
payers of sick pay (e.g., insur-
Using e-Services
If you are submitting an EFW2 file that
ance companies) are required
You can electronically submit all W-2 and
contains the RV (state totals) record, you
to file an annual report with the
1099 information that shows Minnesota tax
must follow the Minnesota specifications
department.
withheld using one of three methods.
provided in Fact Sheet 2.
The report must include the
The three methods are:
Paper Copies
names and identification numbers
• key and send (see Fact Sheet 2a);
If you are not required to submit your W-2
of the employees who received
and 1099 information electronically, paper
sick pay and the amount of sick
• simple (delimited) file, in which you
copies are acceptable. Mail to:
pay paid and the tax withheld. The
attach a spreadsheet file in either a text
report is due by March 1 of the
(tab delimited - .txt) or CSV (comma
Minnesota Revenue
year following the year that the
delimited - .csv) file format (see Fact
Mail Station 1173
sick pay is paid.
Sheet 2a); or
St. Paul, MN 55146-1173
• upload a file using Social Security
The requirement only applies to
To ensure accurate processing of your paper
Administration’s approved EFW2 format
third-party payers who withhold
copies, you must use a separate envelope for
(see Fact Sheet 2). You can submit
income tax and remit it to the
each business with a different Minnesota
EFW2 files that are less than 2 MB (less
department under the third-
tax ID number. Do not combine forms for
than 2,000 records) through e-Services.
party’s withholding tax account,
multiple businesses in one envelope.
To submit files larger than 2MB
but then permits the employer to
If you submit W-2 and 1099 information
(2,000 records), see “Using Minnesota
include the taxes withheld at the
using one of the electronic methods, you do
Revenue’s EDE” on this page.
end of the year on the W-2 issued
not need to send us paper copies.
by the employer to the employee.
For each method, you will need to provide
your employee’s:
Form W-2c
• Social Security number;
If you made an error on a W-2 you have
already given an employee, give the
• first name;
employee a corrected federal Form W-2c.
• middle initial;
Keep one copy of the W-2c form and send
• last name;
one copy to us. Mail to:
• federal wages;
Minnesota Revenue
• federal withholding;
Mail Station 1173
St. Paul, MN 55146-1173
• Minnesota state wages;
• Minnesota state withholding;
You may have to amend your withholding
tax return for the period in which the error
• 1099 income; and
took place. For information on amending
• 1099 withholding.
returns, see page 14.
Using Minnesota Revenue’s
Recordkeeping
Electronic Data Exchange (EDE)
Keep all records of employment taxes for
There is a separate electronic method for
at least 4 years. These should be available
submitting an EFW2 file. This method
for the department to review. Your records
should be used if you are:
should include copies of the following
• submitting a file larger than 2 MB (more
information:
than 2,000 records);
• Form(s) W-2
• submitting a file that contains multiple
• Form(s) 1099
RE records or multiple Minnesota tax ID
• Form(s) W-2c
numbers; or
• Payroll records
13
Continued
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial