Minnesota Income Tax Withholding - Minnesota Department Of Revenue - 2017 Page 13
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34Forms W-2, 1099, and W-2c
(continued)
Form 1099 and Other
To ensure accurate processing of your paper
copies, you must use a separate envelope for
Federal Information
Third-Party Payers
each business with a different Minnesota
of Sick Leave
Returns
tax ID number. Do not combine forms for
Follow the federal requirements to issue
multiple businesses in one envelope.
Effective for benefits paid after
1099s and other information returns (1098,
Dec. 31, 2010, certain third-party
If you submit W-2 and 1099 information
W-2G, etc.) to persons to whom you made
payers of sick pay (e.g., insurance
using one of the electronic methods, you do
payments (other than wages) during the
companies) are required to file an
not need to send us paper copies.
year. You must give 1099 forms to each
annual report with us.
person to whom you made a payment by
Form W-2c
The report must include the
Jan. 31 each year. Enter MN in the “State”
If you made an error on a W-2 you have
names and identification numbers
space and fill in the amount of Minnesota
already given an employee, give the
of the employees who received
income tax withheld for that payee during
employee a corrected federal Form W-2c.
sick pay, the amount of sick pay
the year, if any.
Keep one copy of the W-2c form and send
paid, and the tax withheld. The
You must submit 1099 information that
one copy to us. Mail to:
report is due by March 1 of the
reported Minnesota withholding—and
year following the year that the
Minnesota Revenue
other federal information returns that
sick pay is paid.
Mail Station 1173
report Minnesota withholding—to us by
St. Paul, MN 55146-1173
The requirement only applies to
January 31 each year.
third-party payers who withhold
You may have to amend your withholding
Note: You must do this even if you par-
income tax and send it to us under
tax return for the period in which the error
ticipate in the Federal/State Combined
the third-party’s withholding tax
took place. For information on amending
program.
account, but then permits the
returns, see page 14.
employer to include the taxes
Form 1099 Filing Options
Recordkeeping
withheld at the end of the year on
If you have a total of more than 10 forms
the W-2 issued by the employer to
Keep all records of employment taxes for
(W-2s plus 1099s), you must electronically
the employee.
at least 4 years. These should be available
submit the information to us. We no longer
for the department to review. Your records
accept 1099 information on CDs, diskettes,
should include copies of the following
or in PDF format. Submit your 1099 infor-
information:
mation using one of the following systems
• Forms W-2
and methods:
• Forms 1099
e-Services system
• Forms W-2c
• Key and Send (manually enter
information)
• Payroll records
• Simple File (spreadsheet saved as.txt or
.csv file)
• IRS Publication 1220 Format (see www.
irs.gov for instructions)
Use the e-Services system for files that are 2
MB or less (fewer than 2,000 records).
Electronic Data Exchange (EDE) system
• IRS Publication 1220 Format (see www.
irs.gov for instructions)
Use the EDE system for files more than 2
MB (more than 2,000 records).
For detailed information, see Withholding
Tax Fact Sheet 2a.
Paper Copies
If you are not required to submit your W-2
and 1099 information electronically, paper
copies are acceptable. Mail to:
Minnesota Revenue
Mail Station 1173
St. Paul, MN 55146-1173
13
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