Minnesota Income Tax Withholding Instruction Booklet And Tax Tables - Minnesota Department Of Revenue - 2016 Page 9
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34File a Return
Are you a quarterly filer or
Quarterly Filers
Report Federal Changes
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 and
quarterly returns are due April 30, July 31 and
annual filer. Most employers are quarterly
it affects wages reported on your
Oct. 31 of the current year and Jan. 31 of the
filers.
Minnesota return, you must amend
following year.
your Minnesota return.
To qualify for annual filing, you must have a
Use Worksheet A on page 10 to help you to
filing history of $500 or less of withholding
File an amended Minnesota with-
prepare to file your quarterly returns. Make
in prior calendar years or meet other special
holding tax return (see page 14)
copies of the blank worksheet, so you will
criteria. To verify your filing status, contact
within 180 days after you are noti-
have one to use each quarter.
us (see page 2).
fied by the IRS or after you file a
federal amended return.
Worksheet A
(see page 10)
All Filers
Line 1. Enter wages paid to employees during
If the changes do not affect your
When entering wages paid during the
Minnesota return, you have 180
the quarter.
reporting period, enter the total gross wages
days to send a letter of explana-
Line 2. Enter the total number of employees
and any other compensation subject to
tion to the department. Send your
Minnesota income tax withholding (such as
during the quarter.
letter and a copy of your amended
commissions, bonuses, the value of goods
federal return or the IRS correction
Line 3. Enter the total Minnesota income
and services given employees in place of
notice to Minnesota Department
tax withheld during the quarter. Include
wages, and tips employees received and
of Revenue, Mail Station 5410, St.
income tax withheld from pension or annuity
reported to you during the quarter). See
Paul, MN 55146-5410.
payments.
“Form W-2 Wage Allocation” on page 12.
If you fail to report federal changes
Seasonal Businesses
Also include any:
as required, you are subject to a
If you consistently withhold tax in the same
• compensation paid to corporate officers
penalty equal to 10 percent of any
quarters each calendar year (up to three, but
for services performed;
additional tax due.
not all four), you may choose to deposit and
• wages for employees who completed
file for only the quarters you pay wages. For
Form MWR; and
more information, go to our website and type
• nontaxable contributions to retirement
Withholding for Seasonal Businesses in the
plans.
Search box. You can also call 651-282-9999
or 1-800-657-3594.
Do not include 1099 income, pension or
annuity payments.
Annual Filers
Your annual return is due by Feb. 28 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 to
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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