Minnesota Minnesota Employee Withholding Allowance/Exemption Certificate (Revised 11/14)

Minnesota Employee Withholding Allowance/Exemption Certificate (Revised 11/14)
W-4MN, Minnesota Employee Withholding Allowance/Exemption Certificate
2023 W-4MN, Minnesota Withholding Allowance/Exemption Certificate
Employees

Complete Form W-4MN so your employer can withhold the correct Minnesota income tax from your pay. Consider completing a new Form W-4MN each
year and when your personal or financial situation changes. If no Form W-4MN is in effect, the number of withholding allowances claimed will be zero.
First Name and Initial

Last Name

Social Security Number

Permanent Address
City

State

ZIP Code

Marital Status (Check one):
Single; Married, but legally separated; or
Spouse is a nonresident alien
Married
Married, but withhold at higher Single rate

Complete Section 1 OR Section 2, then sign the bottom and give the completed form to your employer.
Section 1 — Determining Minnesota Allowances

A Enter “1” if no one else can claim you as a dependent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A
B Enter “1” if any of the following apply: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B
• You are single and have only one job
• You are married, have only one job, and your spouse does not work
• Your wages from a second job or your spouse’s wages are $1500 or less
C Enter “1” if you are married. Or choose to enter “0” if you are married and have either a working
spouse or more than one job. (Entering “0” may help you avoid having too little tax withheld.) . C
D Enter the number of dependents (other than your spouse or yourself)
you will claim on your tax return. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . D
E Enter “1” if you will use the filing status Head of Household (see instructions). . . . . . . . . . . . . . . . . E
F Add steps A through E. If you plan to itemize deductions on your 2023 Minnesota income tax
return, you may also complete the Itemized Deductions and Additional Income Worksheet. . . . . F
1 Minnesota Allowances. Enter Step F from Section 1 above or Step 10 of the Itemized Deductions Worksheet . . . . . . . . . . . 1
2 Additional Minnesota withholding you want deducted for each pay period (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . 2 $

Section 2 — Exemption From Minnesota Withholding

Complete Section 2 if you claim to be exempt from Minnesota income tax withholding (see Section 2 instructions for qualifications). If applicable,
check one box below to indicate why you believe you are exempt:
A I meet the requirements and claim exempt from both federal and Minnesota income tax withholding
B Even though I did not claim exempt from federal withholding, I claim exempt from Minnesota withholding, because:
• I had no Minnesota income tax liability last year
• I received a refund of all Minnesota income tax withheld
• I expect to have no Minnesota income tax liability this year
C All of these apply:
• My spouse is a military service member assigned to a military location in Minnesota
• My domicile (legal residence) is in another state
• I am in Minnesota solely to be with my spouse. My state of domicile is
D I am an American Indian that resides and works on a reservation for which I am enrolled (see instructions).
Enter the reservation name:
Enter your Certificate of Degree of Indian Blood (CDIB)/Enrollment number:
E I am a member of the Minnesota National Guard or an active-duty U.S. military member and claim exempt from Minnesota withholding
on my military pay
F I receive a military pension or other military retirement pay as calculated under U.S. Code, title 10, sections 1401 through 1414, 1447
through 1455, and 12733, and I claim exempt from Minnesota withholding on this retirement pay
I certify that all information provided in Section 1 OR Section 2 is correct. I understand there is a $500 penalty for filing a false Form W-4MN.
Employee’s Signature

Date

Daytime Phone Number

Employees: Give the completed form to your employer.

Employers

See the employer instructions to determine if you must send a copy of this form to the Minnesota Department of Revenue. If required, enter your
information below and mail this form to the address in the instructions. (Incomplete forms are considered invalid.) We may assess a $50 penalty for
each required Form W-4MN not filed with us. Keep a copy for your records.
Name of Employer
Address

Minnesota Tax ID Number
City

State

Federal Employer ID Number (FEIN)
ZIP Code

Form W-4MN Instructions for Employees
Complete this form for your employer to calculate the amount of Minnesota income tax to be withheld from your pay.
When must I complete Form W-4MN?

Complete Form W-4MN if any of these apply:
• You begin employment
• You change your filing status
• You reasonably expect to change your filing status in the next calendar year
• Your personal or financial situation changes
• You claim exempt from Minnesota withholding (see Section 2 instructions for qualifications)
If you have not had sufficient Minnesota income tax withheld from your wages, we may assess penalty and interest when you file your state
income tax return.
Note: Your employer may be required to submit a copy of your Form W-4MN to the Minnesota Department of Revenue. You may be subject to
a $500 penalty if you provide a false Form W-4MN.
You must enter your Social Security Number for this Form W-4MN to be valid.

What if I have completed federal Form W-4?

If you completed a 2023 Form W-4, you must complete Form W-4MN to determine your Minnesota withholding allowances.

What if I am exempt from Minnesota withholding?

If you claim exempt from Minnesota withholding, complete only Section 2 of Form W-4MN and sign and date the form to validate it. If you
complete Section 2, you must complete a new Form W-4MN by February 15 in each following year in which you claim an exemption from
Minnesota withholding.
You cannot claim exempt from withholding if all of these apply:
• Another person can claim you as a dependent on their federal tax return
• Your annual income exceeds $1,100
• Your annual income includes more than $350 of unearned income

What if I am a nonresident alien for U.S. income taxes?

If you are a nonresident alien, you are not allowed to claim exempt from withholding. You will check the single box for marital status
regardless of your actual marital status and may enter one personal allowance on Step A of Section 1. Enter zero on steps B, C, and E of
Section 1.
If you are resident of Canada, Mexico, South Korea, or India, and are allowed to claim dependents, enter the number of dependents on Step
D.

Section 1 — Minnesota Allowances Worksheet

Complete Section 1 to find your allowances for Minnesota withholding tax. For regular wages, withholding must be based on allowances you
claimed and may not be a flat amount or percentage of wages.
If you expect to owe more income tax for the year than will be withheld, you can claim fewer allowances or request additional Minnesota
withholding from your wages. Enter the amount of additional Minnesota income tax you want withheld on line 2 of Section 1.
Nonwage Income
Consider making estimated payments if you have a large amount of “nonwage income.” Nonwage income (other than tax-exempt income)
includes interest, dividends, net rental income, unemployment compensation, gambling winnings, prizes and awards, hobby income, capital
gains, royalties, and partnership income.
Two Earners or Multiple Jobs
If your spouse works or you have more than one job, figure the total number of allowances you are entitled to claim on all jobs using
worksheets from only one Form W-4MN. Usually, your withholding will be more accurate when all allowances are claimed on the Form
W-4MN for the highest paying job and zero allowances are claimed on the others.
Head of Household Filing Status
You may claim Head of Household as your filing status if you are unmarried and pay more than 50% of the costs of keeping up a home for
yourself and your dependents. Enter “1” on Step E if you may claim Head of Household as your filing status on your tax return.
What if I itemize deductions on my Minnesota return or have other nonwage income?
Use the Itemized Deductions and Additional Income Worksheet to find your Minnesota withholding allowances. Complete Section 1 on page
1, then follow the steps in the worksheet on the next page to find additional allowances.

Continued

Itemized Deductions and Additional Income Worksheet

1 Enter an estimate of your 2023 Minnesota itemized deductions. For 2023, you may have to reduce your itemized deductions
if your income is over $220,650 ($110,325 for Married Filing Separately).. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Enter one of the following based on your filing status: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
a. $27,650 if Married Filing Jointly
b. $20,800 if Head of Household
c. $13,825 if Single or Married Filing Separately
3 Subtract step 2 from step 1. If zero or less, enter 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 Enter an estimate of your 2023 additional standard deduction (from page 11 of the Form M1 instructions) . . . . . . . . . . . . . . . .
5 Add steps 3 and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 Enter an estimate of your 2023 taxable nonwage income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7 Subtract step 6 from step 5. If zero, enter 0. If less than zero, enter the amount in parentheses.. . . . . . . . . . . . . . . . . . . . . . . . . .
8 Divide the amount on step 7 by $4,800. If a negative amount, enter in parentheses. Do not include fractions . . . . . . . . . . . . . .
9 Enter the number on step F of Section 1 on page 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10 Add step 8 and 9 and enter the total here. If zero or less, enter 0. Enter this amount on line 1 of page 1. . . . . . . . . . . . . . . . . .

Section 2 — Minnesota Exemption

Your employer will not withhold Minnesota taxes from your pay if you are exempt from Minnesota withholding. You cannot claim exempt from
withholding if all of these apply:
• Another person can claim you as a dependent on their federal tax return
• Your annual income exceeds $1,100
• Your annual income includes more than $350 of unearned income
Box A
Check box A of Section 2 to claim exempt if all of these apply:
• You meet the requirements to be exempt from federal withholding
• You had no Minnesota income tax liability in the prior year and received a full refund of Minnesota tax withheld
• You expect to have no Minnesota income tax liability for the current year

Box B
Check box B of Section 2 if you are not claiming exempt from federal withholding, but meet the second and third requirements for box A.
Box C
Check box C in Section 2 to claim exempt if all of these apply:
• You are the spouse of a military member assigned to duty in Minnesota
• You and your spouse are domiciled in another state
• You are in Minnesota solely to be with your active duty military spouse member
Boxes D-F
If you receive income from the following sources, it is exempt from Minnesota withholding. Your employer will not withhold Minnesota tax
from that income when you check the appropriate box in Section 2.
• Box D: You receive wages as a member of an American Indian tribe living and working on the reservation of which you are an enrolled
member. Enter the name of your reservation and your Certificate of Degree of Indian or Alaskan Blood (CDIB) number/enrollment number.
Members of the Minnesota Chippewa Tribe can exclude income regardless of which Minnesota Chippewa Tribe reservation you live and
work on. This affects members of these tribes:
• Mille Lacs
• Nett Lake (Bois Forte)
• Fond du Lac
• Leech Lake
• White Earth
• Grand Portage
• Box E: You receive wages for Minnesota National Guard (MNG) pay or for active duty U.S. military pay. MNG and active duty U.S.
military members can claim exempt from Minnesota withholding on these wages, even if they are taxable federally. For more information,
see Income Tax Fact Sheet 5, Military Personnel.
• Box F: You receive a military pension or other military retirement pay calculated under U.S. Code title 10, sections 1401 through 1414, 1447
through 1455, and 12733. You may claim exempt from Minnesota withholding on this income even if it is taxable federally.
Note: You may not want to claim exempt if you (or your spouse if filing a joint return) expect to have other forms of income subject to
Minnesota tax and you want to avoid owing tax at the end of the year.
If you complete Section 2, you must complete a new Form W-4MN by February 15 in each following year.
Nonresident Alien
If you are a nonresident alien for federal tax purposes, do not complete Section 2. See IRS Publication 519, U.S. Tax Guide for Aliens.

Continued

Line 2 — Additional Minnesota Withholding

If you would like an additional amount of tax to be deducted per payment period, enter the amount on line 2. Do not enter a percentage of the
payment you want to be deducted.

Use of Information

All information on Form W-4MN is private by state law. It cannot be given to others without your consent, except to the IRS, other states that
guarantee the same privacy, or by court order. Your name, address, and Social Security Number are required for identification. Information about
your allowances is required to determine your correct tax. We ask for your phone number so we can call if we have a question.

Questions?

• Website: www.revenue.state.mn.us
• Email: [email protected]
• Phone: 651-282-9999 or 1-800-657-3594 (toll-free)

Employer instructions are on the next page.

Form W-4MN Employer Instructions
Form W-4MN Requirement
Federal Form W-4 will not determine withholding allowances used to determine the amount of Minnesota withholding. Employees completing a
2023 Form W-4 will need to complete 2023 Form W-4MN to determine the appropriate amount of Minnesota withholding.
Lock-In Letters
IRS Letter 2800C tells you when the IRS believes your employee may have filed an incorrect federal Form W-4. If you receive this letter, you
must provide the Minnesota Department of Revenue with a copy of the employee’s Form W-4MN. We will verify the number of allowances
that the employee may claim for Minnesota purposes. Continue using the Form W-4MN you were using at the time you received Letter 2800C
from the IRS, until we notify you to change the amount of allowances on the employee’s Form W-4MN. If the employee has not completed a
Form W-4MN, have them complete the form and use the allowances calculated on that form until notified by the department.
Use the amount on line 1 of page 1 for calculating the withholding tax for your employees.

When does an employee complete Form W-4MN?

Employees complete Form W-4MN no later than when they begin employment or when their personal or financial situation changes.

How should I determine Minnesota withholding for an employee that does not complete Form W-4MN?

If an employee does not complete Form W-4MN and they have a federal Form W-4 (from 2019 or prior years) on file, use the allowances on
their federal Form W-4. Otherwise, withhold Minnesota tax as if the employee is single with zero withholding allowances.

What if my employee claims to be exempt from Minnesota withholding?

If your employee claims exempt from Minnesota withholding, they must complete Section 2 of Form W-4MN. They must provide you with a
new Form W-4MN by February 15 of each year. If you are paying an employee for wages that are exempt from withholding, such as Medicaid
Waiver Payments or wages to H-2A visa workers, do not send us Form W-4MN.

When do I need to submit copies of a Form W-4MN to the department?

You must send copies of Form W-4MN to us if any of these apply:
• The employee claims more than 10 Minnesota withholding allowances
• The employee checked box A or B under Section 2, and you reasonably expect the employee’s wages to exceed $200 per week
• You believe the employee is not entitled to the number of allowances claimed
You do not need to submit Form W-4MN to us if the employee is asking to have additional Minnesota withholding deducted from their pay.
We may assess a $50 penalty for each Form W-4MN you do not file with us when required.
Mail Forms W-4MN to:
Minnesota Department of Revenue
Mail Station 6501
600 N. Robert St.
St. Paul, MN 55146-6501

What if my employee is a resident of a state that has a reciprocity agreement with Minnesota?

Your employee must complete Form MWR, Reciprocity Exemption/Affidavit of Residency if both of these apply:
• They are a resident of North Dakota or Michigan, and
• They do not want you to withhold Minnesota tax from their wages
Your employee must complete a Form MWR by February 28 of each year, or within 30 days after they begin working or change their
permanent residence. See Withholding Fact Sheet 20, Reciprocity - Employee Withholding, for more information.

What is an invalid Form W-4MN?

A Form W-4MN is considered invalid if any of these apply:
• There is any unauthorized change or addition to the form, including any change to the language certifying the form is correct
• The employee indicates in any way the form is false by the date they provide you with the form
• The form is incomplete or lacks the necessary signatures
• Both Section 1 and Section 2 were completed
• The employer information is incomplete

What if I receive an invalid form?

Do not use the invalid form to calculate Minnesota income tax withholding. Have the employee complete and submit a new Form W-4MN.
If the employee does not give you a valid form, and you have an earlier Form W-4MN from them, use the earlier form to calculate their
withholding.
If a valid Form W-4MN is not completed by the employee, withhold taxes as if the employee is single and claiming zero withholding
allowances.

What if my employee is a nonresident alien of the United States?

If the wages to this employee are subject to income tax withholding, you will use Table 1 and the procedure under Withholding Adjustment
for Nonresident Alien Employees in IRS Publication 15-T to determine the correct Minnesota withholding tax. Do not use this procedure for
nonresident alien students from India and business apprentices from India. Also do not use this procedure for certain nonresident aliens who are
residents of South Korea. See IRS Notice 1392 for special instructions and withholding exceptions.