Minnesota Income Tax Withholding - Minnesota Department Of Revenue - 2017 Page 6
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34Forms for Minnesota Withholding Tax
Employee’s Withholding Allowance
Federal Form W-4P
You are not required to verify the number
of withholding allowances claimed by each
Certificates
Withholding Certificate for Pension or
employee. You should honor each Form
Federal Withholding Allowances
Annuity Payments
W-4 and W-4MN unless we instruct you
You must have all new employees complete
Withhold Minnesota income tax from
differently.
federal Form W-4, Employee’s Withholding
pension and annuity payments only if the
Allowance Certificate, (available at
recipient requests it.
When to send us Form W-4MN copies
gov) when they begin employment to deter-
Send us copies of Form W-4MN at the
If you agree to withhold, ask the person to fill
mine the number of federal withholding
address provided on the form if any of the
out federal Form W-4P (available at
allowances to claim.
following are true:
gov) and return it to you. Write “Minnesota
If a new employee does not give you a com-
• The employee claims more than 10 Min-
only” across the top of the Minnesota copy.
pleted Form W-4 before the first wage pay-
nesota withholding allowances
Use the withholding tables on pages 16-33 to
ment, withhold tax as if he or she is single
• The employee claims to be exempt from
determine how much to withhold. The with-
with zero withholding allowances.
Minnesota withholding and you reason-
holding amount is determined as though the
ably expect the wages to exceed $200 per
Keep all forms in your records.
annuity was a payment of wages.
week, unless he or she is a resident of
Minnesota Withholding Allowances
If you use a computer to determine how
a reciprocity state (see page 4) and has
If the employee chooses the same number of
completed Form MWR
much to withhold, use the formula on page
Minnesota allowances as federal allowances
• You believe the employee is not entitled
34.
and the number claimed is 10 or less, use
to the number of allowances claimed
The wage total entered on your withholding
the same number of allowances reported
Note: If an employee claims to be exempt
tax return should not include pension and
on Form W-4 to determine the employee’s
from Minnesota withholding, you need to
annuity payments.
Minnesota withholding. There is no need
have them complete a new Form W-4MN
However, the total amount withheld includes
for the employee to complete a separate
each year.
the tax withheld from pension and annuity
form for Minnesota purposes.
payments as well as the tax withheld from
Penalties
However, the employee must provide you
Minnesota law imposes a $500 penalty on
your employees’ wages.
with a completed Form W-4MN, Minnesota
any employee who knowingly files an incor-
Provide a Form 1099-R to the pension and
Employee Withholding Allowance/Exemption
rect Minnesota Withholding Allowance/
annuity recipient at year-end showing pay-
Certificate, if the employee:
Exemption Certificate.
ment and withholding amounts.
• Claims fewer Minnesota withholding al-
We may assess an employer a $50 penalty
Keep all Forms W-4P in your records.
lowances than federal allowances
for each required Form W-4MN not filed
• Claims more than 10 Minnesota with-
with us.
holding allowances
• Requests additional Minnesota withhold-
ing to be deducted each pay period
• Claims to be exempt from Minnesota
income tax withholding (The employee
must qualify by meeting one of the
requirements listed in section 2 of Form
W-4MN.)
6
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