Minnesota Income Tax Withholding Instructions & Tax Tables

Income Tax Withholding Instructions & Tax Tables
2023 Minnesota Withholding Tax Instructions and Tables
2023

Minnesota
Income Tax
Withholding
Instruction Booklet
and Tax Tables
Start using this booklet Jan. 1, 2023

Inside This Booklet
Forms and Fact Sheets  . . . . . . . . . .  2
Directory  . . . . . . . . . . . . . . . . . . . . .  2
Free Business Tax Workshops  . . . .  2
What’s New . . . . . . . . . . . . . . . . . . . . 3
Register for a Minnesota
	 Tax ID Number  . . . . . . . . . . . . . .  3
Employers Using
	 Payroll Services/Third-Party
	 Bulk Filers  . . . . . . . . . . . . . . . . . .  3
Withholding Requirements  . . . . . 4-5
Forms for Minnesota
	 Withholding Tax  . . . . . . . . . . . . .  6
Report Federal Changes  . . . . . . . . . . 6
Determine Amount to Withhold  . .  7
Deposit Information  . . . . . . . . . . . 8-9
File a Return  . . . . . . . . . . . . . . . . . .  9
Worksheets  . . . . . . . . . . . . . . . . . .  10
File Electronically . . . . . . . . . . . . . .  11
Manage Online Profile
	 Information  . . . . . . . . . . . . . . . . 12
Report Business Changes or
	 End Withholding Tax Account  .  12
W-2, 1099, and W-2c Forms . . . 12-13
Third Party Payers of Sick Leave  . . . 13
Penalties and Interest  . . . . . . . . . .  14
Amend a Return  . . . . . . . . . . . . . .  14
Withholding Tax Tables  . . . . . .  15-33
Computer Formula  . . . . . . . . . . . .  34

Need help with your taxes?
We’re ready to answer your questions!
	 Email: [email protected]
	 Phone: 651-282-9999 or 1-800-657-3594
	 Hours: 8:00 a.m. — 4:30 p.m. Monday through Friday
This information is available in alternate formats.

File your return and pay your taxes electronically at:

www.revenue.state.mn.us

Forms and Fact Sheets

Withholding tax forms and fact
sheets are available on our website at
www.revenue.state.mn.us, or by calling
651-282-9999 or 1-800-657-3594 (toll-free).
Forms
	IC134	
	 MWR	

Withholding Affidavit for Contractors
Reciprocity Exemption/Affidavit of
Residency
	W-4MN	
Minnesota Withholding Allowance/
Exemption Certificate
W-4MNP	 Minnesota Withholding Certificate
for Pension or Annuity Payments
Withholding Fact Sheets
	 2	
Submitting Form W-2 and W-2c
Information
	 2a	
Submitting Form 1099 Information
	 3	
Agricultural Workers
	 4	
Fairs and Special Events
	 5	
Third-Party Bulk Filers
	 6	
Corporate Officers
	 7	
Household Employees
	 8	
Independent Contractor or
Employee?
	 9	
Definition of Wages
	 10 	
New Employer Guide
	 11 	
Nonresident Entertainer Tax
	 12	
Surety Deposits for Non‑Minnesota
Construction Contractors
	 13	
Construction Contracts with State
and Local Government Agencies
	 19	
Nonresident Wage Income Assigned
to Minnesota
	20	
Reciprocity

The information you provide on your tax return is
private by state law. The Minnesota Department of
Revenue cannot provide it to others without your
consent except to the Internal Revenue Service,
other states that guarantee the same privacy, and
certain government units as provided by law.

Tax Law Changes
For detailed information on tax law
changes, go to our website and
choose Tax Law Changes on the home
page.
Sign up for Email Updates
Look for the envelope on the bottom
of any page of our website.

Directory

Withholding Tax Information 	 651-282-9999 or
(Monday-Friday, 8:00 a.m to 4:30 p.m.)	
1-800-657-3594
www.revenue.state.mn.us
email: [email protected]

		
		

e‑Services 	
		

www.revenue.state.mn.us

Business Registration 	
		
		

www.revenue.state.mn.us
email: [email protected]
651-282-5225 or 1-800-657-3605

Federal offices

Internal Revenue Service (IRS) 	
		
	 Business taxes 	
	 Forms order line	
U.S. Citizenship and Immigration Services
	 (I-9 forms) 	
		
Social Security Administration 	
		

www.irs.gov
1-800-829-1040
1-800-829-4933
1-800-829-3676
www.uscis.gov
1-800-375-5283
www.ssa.gov/employer
1-800-772-1213

Minnesota state offices

Employment and Economic Development
	 (unemployment insurance) 	
		
		
Human Services
	 New-Hire Law 	
		
		
Labor and Industry
	 Labor Standards 	
		
	 Workers’ Compensation 	
		
		

www.uimn.org
651-296-6141 (press “4”)
email: [email protected]
www.mn.gov/dhs
651-227-4661 or 1-800-672-4473
fax: 1-800-692-4473
www.dli.mn.gov
651-284-5005 or 1-800-342-5354
www.dli.mn.gov/workcomp.asp
651-284-5005 or 1-800-342-5354
email: [email protected]

Business Tax Workshops

Learn about business taxes from the experts.
Sign up now for FREE classes!
For a schedule of upcoming workshops, go to our website and select
Business Center under Businesses.
Workshops are developed for business owners, bookkeepers, purchasing agents,
and accounting personnel in the private and public sectors who want or
need a working knowledge of Minnesota tax laws. Continuing Professional
Education (CPE) credits are offered for completing some classes.

Note: Updates may occur after this booklet is published that could affect your Minnesota withholding taxes
for 2023. Check our website periodically for updates.
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What’s New
Interest Rate

The 2023 interest rate is 5% (.05).

Requirement to Withhold on Annuity and Pension Distributions

Minnesota Statute 290.92, subdivision 20, was amended by 2021 Minnesota tax law to require that a financial institution withhold Minnesota
income tax on any periodic payment or non-periodic distribution for Minnesota residents, unless the resident requests that the financial institution not withhold.

Form W-4MN, Minnesota Withholding Allowance/Exemption Certificate

Beginning in 2020, federal Form W-4 will not compute allowances previously used to determine Minnesota withholding tax. Every employee
that completes Form W-4 must complete Form W-4MN. If the employee does not complete a Form W-4MN, you must withhold tax at the
single filing status with zero allowances. Form W-4MN is used so you can withhold the correct Minnesota income tax from the pay of your
employees.

Form W-4MNP, Minnesota Withholding Certificate for Pension or Annuity Payments

Form W4-MNP is used so a financial institution making distributions can withhold the correct Minnesota income tax from income. If recipients
do not want income tax withheld from their distributions, they can elect to not have tax withheld by completing section 2 of Form W-4MNP.

Updates to Electronic Form W-2 and 1099 Submissions

The Minnesota Department of Revenue has made changes to submitting federal Forms W-2 and 1099 electronically through our e-Services
system. These changes affect customers sending this information through either the Manual method or Simple File method.
For details about these changes, see Withholding Tax Fact Sheets 2 and 2a on our website at www.revenue.state.mn.us.

Register for a Minnesota Tax ID Number
You must register to file withholding tax if any of these apply:

•	 You have employees and anticipate withholding tax from their wages in the next 30 days
•	 You agree to withhold Minnesota taxes when you are not required to withhold
•	 You pay nonresident employees to do work for you in Minnesota (see “Exceptions” on page 4)
•	 You make mining and exploration royalty payments on which you are required to withhold Minnesota taxes
•	 You are a corporation with corporate officers performing services in Minnesota who will have withholding from their wages
•	 You are a financial institution distributing any periodic or non-periodic payments to Minnesota residents
If you do not register before you start withholding tax, we may assess a $100 penalty.
To register for a Minnesota Tax ID Number, go to our website or contact Business Registration (see page 2).
Note: If your business currently has a Minnesota ID Number for other Minnesota taxes, you can add a withholding tax account to your ID
number. To update your business information, log in to our e-Services system or contact Business Registration (see page 2).

Employers Using Payroll Services

If you contract with a payroll service company, you are responsible for ensuring they file your returns and make your payments on time.
We must notify you of any underpayment on your withholding account. If you receive a notice, work with your payroll service company to
decide which of you will contact us to correct your account.
Payroll service companies (also known as third-party bulk filers) must register with us and give us a list of clients for whom they provide tax
services. They are required to send us any tax they collect from clients electronically.
For details, see Withholding Fact Sheet 5, Third-Party Bulk Filers.

Third-Party Bulk Filers - Payroll Service Providers

A third-party bulk filer—also known as a payroll service provider—is a person or company who has custody or control over another employer’s
funds for the purpose of filing returns and depositing tax withheld.

Register for a Minnesota Tax ID Number

As a third-party bulk filer, you and each of your clients must have a valid Minnesota Tax ID Number. To get a Minnesota ID Number, go to our
website and select Register for a Tax ID Number under Businesses, or call 651-282-5225 or 1-800-657-3605 during business hours.

File Returns and Deposit Tax Electronically

As a third-party bulk filer, you must file returns, make deposits, and submit W-2 and 1099 information electronically using our e-Services
system.
When filing returns, you can manually enter each client’s filing information or send an electronic file (in a spreadsheet format) containing your
client’s information. Both options are available in e-Services. To find file layout information, go to www.revenue.state.mn.us and enter
3
withholding file formats into the Search box.

Update Client Information

If you have clients to add or remove, you must provide us with updated client information at least once per month. To update client
information, go to our website and log in to e-Services.
For more information, including registering and responsibilities, see Withholding Fact Sheet 5, Third-Party Bulk Filers.

Withholding Requirements

If you employ anyone who works in Minnesota, or is a Minnesota resident, and you are required to withhold federal income tax from that
employee’s wages, you must also withhold Minnesota income tax in most cases. If you are not required to withhold federal income tax from
your employee’s wages, you are not required to withhold Minnesota income tax in most cases. You can find the rules for determining if you
are required to withhold federal taxes in federal Circular E, IRS Publication 15 (www.irs.gov).
Withholding is required if you pay any employee—including your spouse, children, relatives, friends, students, or agricultural help—to perform services for your business. A worker is generally considered an employee if you control what they do and how they do it.
Any officer performing services for a corporation is an employee, and their wages are subject to withholding. For details, see Withholding Fact
Sheet 6, Corporate Officers.
You must withhold Minnesota income tax from pension and annuity payments to Minnesota residents, unless the recipient requests that the
financial institution not withhold.
You must withhold Minnesota income tax from wages you pay employees and send the amount withheld to the Minnesota Department of Revenue. You must withhold tax even if you pay employees in cash or give them other goods or services in exchange for working for you. Goods
and services are subject to Minnesota withholding tax to the same extent they are subject to federal withholding tax.
For details, see:
•	 Withholding Fact Sheet 9, Definition of Wages
•	 Withholding Fact Sheet 10, New Employer Guide

Employee or Independent Contractor

Worker classification is a matter of law, not choice. When evaluating worker classification, we consider many factors which fall into three
categories: the relationship of the parties, behavioral control, and financial control.
An employer who misclassifies an employee as an independent contractor is subject to a tax equal to 3% (.03) of the employee’s wages. The
employee may not claim the tax as a credit (withholding) on their Minnesota Individual Income Tax return. For details, see Withholding Fact
Sheet 8, Independent Contractor or Employee.

Deceased Employee’s Wages

If an employee dies during the year, you must report the accrued wages, vacation pay, and other compensation paid after the date of death.
Also report wages that were available to the employee while they were alive, regardless of whether they were actually in the employee’s possession, as well as any other regular wage payment, even if you may have to reissue the payment in the name of the estate or beneficiary. See
IRS Publication 15 for more information.

Withhold From Income Assignable to Minnesota
Minnesota Residents

You may be required to withhold Minnesota income tax from wages paid to a Minnesota resident regardless of where they performed the work
(even if outside the United States). See information on page 5 to determine Minnesota tax to withhold.

Residents of Another State

If you are required to withhold federal income tax from a nonresident employee’s wages for work performed in Minnesota, you must also
withhold Minnesota income tax in most cases.
Exceptions: You are not required to withhold Minnesota tax if either:
•	 The employee is a resident of Michigan or North Dakota and meets the reciprocity agreement provisions (see “Reciprocity for Residents of
Michigan or North Dakota” on this page)
•	 The amount you expect to pay the employee is less than $13,825
Note: Wages earned while an employee was a Minnesota resident, but received when they were a nonresident, are assignable to Minnesota
and subject to Minnesota withholding tax. Wages include all income for services performed in Minnesota (such as severance pay, equity-based
awards, and other non-statutory deferred compensation). For details, see “Form W-2 Wage Allocation” on page 12 and Withholding Fact Sheet
19, Nonresident Wage Income Assigned to Minnesota.

Reciprocity for Residents of Michigan or North Dakota

Minnesota has income tax reciprocity agreements with Michigan and North Dakota. Under these agreements, you are not required to withhold
Minnesota income tax from wages if all of these apply:
•	 Your employees are Michigan or North Dakota residents
•	 They work in Minnesota
•	 They give you a properly completed Form MWR, Reciprocity Exemption/Affidavit of Residency, each year (You must send us copies of
these forms)
Although you are not required to withhold income tax for the reciprocity state, we encourage you to do so as a courtesy to your employee. If
you agree to withhold, contact the Michigan or North Dakota revenue department for information. For details, see Withholding Fact Sheet 20,
Reciprocity - Employee Withholding.

4

Interstate Carrier Companies

If you operate an interstate carrier company and have employees who regularly perform assigned duties in more than one state (such as truck
drivers, bus drivers, or railroad workers), withhold income tax for their state of residence only.

Interstate Air Carrier Companies

If you operate an interstate air carrier company and have employees who perform regularly assigned duties on aircraft in more than one state,
you must withhold income tax for their state of residence and any state in which they earn more than 50% of their pay. Your employees are
considered to have earned more than 50% of their pay in any state where scheduled flight time is more than 50% of total scheduled flight time
for the calendar year.

Nonresident Entertainer Tax

Minnesota income tax rates do not apply to entertainers who are residents of other states and perform in Minnesota. Instead, their earnings are
subject to Minnesota’s Nonresident Entertainer Tax. This tax is equal to 2% of the gross compensation received by a nonresident entertainer
or entertainment entity. This tax does not apply to Michigan or North Dakota residents (see “Reciprocity for Residents of Michigan or North
Dakota” on page 4).
The term entertainment entity includes:
•	 An independent contractor paid for providing entertainment
•	 A partnership paid for providing entertainment provided by entertainers who are partners
•	 A corporation paid for entertainment provided by entertainers who are shareholders of the corporation
The promoter (person responsible for paying the entertainment entity) must deduct the tax and send it to us.
Report and pay the nonresident entertainer tax on Form ETD, Nonresident Entertainer Tax, Promoter’s Deposit Form, by the end of the month
following the performance. File Form ETA, Nonresident Entertainer Tax, Promoter’s Annual Reconciliation, by January 31 of the following year.
Do not report the nonresident entertainer tax with the income tax you withhold from your employees.
The nonresident entertainer must file Form ETR, Nonresident Entertainer Tax Return, by April 15 of the following year. For details, see Withholding Fact Sheet 11, Nonresident Entertainer Tax.

Other Types of Withholding
Royalty Payments

If you pay mining and exploration royalties for use of Minnesota land, you must withhold income tax on the royalties. The withholding rate is
6.25% (.0625) of the royalties paid during the year.

Surety Deposits

If you contract with a non-Minnesota construction contractor to perform construction work in Minnesota, you must withhold 8% (.08) of the
payments when the contract’s value exceeds $50,000.
Before the project begins, non-Minnesota contractors can apply for an exemption from the surety deposit requirements by filing Form SDE,
Exemption from Surety Deposits for Non-Minnesota Contractors. They must file a Form SDE for each project. If the exemption is approved,
we will certify and return the form to the non-Minnesota contractor, who then provides it to you.
If the non-Minnesota contractor does not present an approved Form SDE, use Form SDD, Surety Deposits for Non-Minnesota Contractors, to
make the surety deposits. The non-Minnesota contractor may then apply for a refund using Form SDR, Refund of Surety Deposits for NonMinnesota Contractors, once they have registered for and paid all state and local taxes for the project. For details, see Withholding Fact Sheet
12, Surety Deposits for Non-Minnesota Construction Contractors.
Withholding Affidavits for Construction Contractors
If you are a construction contractor, you must comply with Minnesota’s withholding tax requirements when working on a project for the state
of Minnesota or its political subdivisions (such as counties, cities, or school districts).
You can submit Form IC134, Contractor Affidavit, electronically using e-Services (printable confirmation page available immediately upon
approval) or by mail using Form IC134 (approval in 4 to 6 weeks). For details, see Withholding Fact Sheet 13, Construction Contracts with
State or Local Government Agencies.

Residents Working Outside Minnesota

Minnesota Residents Working in Other States
If you employ a Minnesota resident who works in another state (other than Michigan or North Dakota where reciprocity agreements apply; see
page 4), you may be required to withhold tax for Minnesota, for the state where the employee is working, or for both.
To determine if you should withhold tax for the state in which the employee is working, contact the other state. To determine if you are required to withhold Minnesota tax, complete the worksheet below.
Minnesota Residents Working Outside the United States
If you employ a Minnesota resident who works outside the United States, you are required to withhold Minnesota tax on wages subject to U.S.
federal income tax withholding. See “Form W-2 Wage Allocation” on page 12.

Worksheet for Residents Working Outside Minnesota

1.	Enter the tax that would have been withheld if the employee
had performed the work in Minnesota (use Minnesota tax tables)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  1
2.	Enter the tax you are withholding for the state in which the employee works  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  2
3.	If step 1 is more than step 2, subtract step 2 from step 1. Send this amount to the Minnesota Department of Revenue  .  3
If step 1 is less than step 2, do not withhold Minnesota income tax. Send the amount on step 2 to the state in which the employee is working.

5

Forms for Minnesota Withholding Tax
Employee’s Withholding Allowance Certificates
Form W-4MN, Minnesota Allowance/Exemption Certificate

All new employees must complete Form W-4MN to determine their Minnesota withholding allowances. If an employee completes a new
federal Form W-4, they must also complete a Form W-4MN.
When to send us Form W-4MN copies
Send us copies of Form W-4MN at the address provided on the form if any of these apply:
•	 Your employees claim 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 your employees are not entitled to their number of allowances claimed
If an employee claims to be exempt from Minnesota withholding, they must provide you a new Form W-4MN each year.
If you are paying an employee for wages that are exempt from withholding, do not submit Form W-4MN to us.
Form W-4MN Penalties
We may assess an employee a $500 penalty if they knowingly file an incorrect Form W-4MN.
We may assess an employer a $50 penalty for each Form W-4MN not filed with us when required.

Form W-4MNP, Minnesota Withholding Certificate for Pension and Annuity Payments

You must withhold Minnesota income tax from pension and annuity payments unless the recipient requests to not have tax withheld. Each
pension or annuity recipient must complete Form W-4MNP. If a recipient receives payments or distributions from an employee deferred compensation plan (such as a 401(k)), an individual retirement plan (IRA), or a commercial annuity, they should complete Form W-4MNP. The
recipient may elect not to have Minnesota income tax withheld by completing section 2 of Form W-4MNP.

How do I withhold tax on non-periodic distributions?

It depends on whether or not the recipient has provided a Form W-4MNP or receives periodic payments.

If the recipient

And

To determine withholding for the non-periodic payment

Has Form W-4MNP on file

Also receives periodic
payments

Use either Method 1 or Method 2.
Method 1: Add the non-periodic distribution to the periodic payment, then
determine withholding using the Minnesota Withholding Tax Tables.
Method 2: Use the tax tables to determine withholding on the periodic
payment separately. Multiply the non-periodic distribution by 6.25% to
determine withholding on the payment.

Does not receive periodic
payments
Does not have Form W-4MNP on file

See the worksheet on page 34. Use this worksheet to calculate withholding
using an annual payment period for the distribution.
Have the recipient complete Form W-4MNP. Then, determine withholding
based on whether or not they also receive periodic payments.

Use the withholding tables on pages 16-33 to determine how much to withhold. The withholding amount is determined as though the annuity
was a wage payment.
If you use a computer to determine how much to withhold, use the formula on page 34.
The wage total entered on your withholding tax return should not include pension and annuity payments. However, the total amount withheld
should include the tax withheld from pension and annuity payments as well as tax withheld from your employees’ wages.
Provide a federal Form 1099-R to the pension and annuity recipient at year-end showing payment and withholding amounts.
Keep all Forms W-4MNP with your records.

Report Federal Changes

If the IRS changes or audits your federal withholding tax return or you amend your federal return, and those changes affect wages reported
on your Minnesota return, you must amend your Minnesota return.
File an amended Minnesota withholding tax return (see page 14) within 180 days after the IRS notifies you or after you file a federal
amended return.
If the changes do not affect your Minnesota return, you have 180 days to send us a letter of explanation. Send your letter and a copy of your
amended federal return or the IRS correction notice to Minnesota Department of Revenue, Mail Station 5410, 600 N. Robert St., St. Paul
MN 55146-5410.
If you fail to report federal changes as required, we may assess a penalty equal to 10% of any additional tax due.

6

Determine Amount to Withhold
Wages

Determine the Minnesota income tax withholding amount each time you pay wages to an employee. For details, see Withholding Fact Sheet
9, Definition of Wages.
1.	Use each employee’s total wages for the pay period before deducting any taxes. For nonresidents, use only the wages paid for work performed in Minnesota.
2.	Use each employee’s Minnesota withholding allowances and marital status as shown on the employee’s Form W-4MN.
3.	Using the information from steps 1 and 2, determine the Minnesota income tax withholding from the tables on pages 16-33 of these
instructions. Use the appropriate table based on your employee’s marital status and how often you pay them. If you use a computer to
determine how much to withhold, use the formula on page 34.
Note: If your employees’ wages or withholding allowances change, or you change how often you pay them, the amount you withhold may
also change.

Overtime, Commissions, Bonuses, and Other Supplemental Payments

Supplemental payments made to an employee separately from regular wages are subject to the 6.25% Minnesota withholding rate regardless
of how many allowances employees claim. Multiply the supplemental payment by 6.25% (.0625) to calculate the Minnesota withholding
amount.
If you make supplemental payments to an employee at the same time you pay regular wages, and you list the two payments separately on
your payroll records, choose Method 1 or Method 2 to determine how much to withhold:
•	 Method 1: Add the regular wages to the supplemental payment and use the tax tables to find how much to withhold from the total.
•	 Method 2: Use the tax tables to determine how much to withhold from the regular wages alone. Multiply the supplemental payment by
6.25% (.0625) to find how much to withhold from that payment.
If you do not list the regular wages and the supplemental payment separately on the employee’s payroll records, you must use Method 1.

Backup Withholding

Minnesota follows the federal provisions for backup withholding on payments for personal services. Personal services include work performed for your business by a person who is not your employee. If the person performing services for you does not provide a Social Security
or tax ID number, or if the number is incorrect, you must withhold tax equal to 9.85% (.0985) of the payments. If you do not, we may assess
you the amount you should have withheld plus any penalties and interest.

Non-periodic Distributions

If the recipient is not receiving periodic payments, have them complete Form W-4MNP prior to the non-periodic distribution, to opt-out of
Minnesota withholding or determine allowances for Minnesota withholding. Calculate the amount to withhold using an annual payment
period for the distribution in the worksheet on page 34.
If you are making a non-periodic distribution to an individual who is already receiving periodic payments and the recipient had requested
withholding on their periodic payments, use Method 1 or Method 2 to determine how much to withhold. If they requested no Minnesota income tax withholding on periodic payments, request they complete a Form W-4MNP to determine withholding for the non-periodic distribution.
Method 1: Add the non-periodic distribution to the periodic payment and use the tax tables to find how much to withhold.
Method 2: Use the tax tables to determine withholding on the periodic payment separately. Multiply the non-periodic distribution by 6.25%
to find how much to withhold on this payment.

Withholding Tax Calculator
This tool can help you calculate Minnesota withholding tax on:
•	 Regular wages (employee payroll)
•	 Supplemental payments (overtime, commissions, and bonuses)
•	 Payments made for personal services
•	 Payments dated January 1, 2009, through the end of the current year
To use the calculator, go to www.revenue.state.mn.us and enter withholding tax
calculator into the Search box.

7

Deposit Information

There are two deposit schedules — semiweekly or monthly — for determining when you deposit income tax withheld. Tax is considered
withheld at the time you pay your employees, not when they perform the work. For example, if you paid an employee in January for work
performed in December, the tax is considered withheld in January, not December. Your Minnesota deposit schedule is based on your federal
deposit schedule and the amount of tax withheld.
When depositing tax, include all Minnesota income tax withheld from:
•	 Employees
•	 Corporate officers for services performed
•	 Pensions and annuities

Deposit Schedules

Most employers are required to file withholding tax returns quarterly. Quarterly filers must deposit Minnesota tax according to their federal
deposit schedule.

Semiweekly Deposit Schedule

You must deposit Minnesota withholding tax following a semiweekly schedule if both of these apply:
•	 The IRS requires you to deposit semiweekly
•	 You withheld more than $1,500 in Minnesota tax in the previous quarter
If your payday is:
•	 Wednesday, Thursday, or Friday, your deposit is due the Wednesday after payday.
•	 Saturday, Sunday, Monday, or Tuesday, your deposit is due the Friday after payday.
One-day Rule. Minnesota did not adopt the federal “one-day rule” for federal liabilities over $100,000. If you meet the federal one-day rule
requirements, you can still deposit your Minnesota withholding tax according to your deposit schedule.

Monthly Deposit Schedule

You must deposit Minnesota withholding tax following a monthly schedule if both of these apply:
•	 The IRS requires you to deposit monthly
•	 You withheld more than $1,500 in Minnesota tax in the previous quarter
Monthly deposits are due by the 15th day of the month.

Deposit Schedule Exception

You may deposit the entire Minnesota tax withheld for the current quarter if both of these apply:
•	 You withheld $1,500 or less in Minnesota tax in the previous quarter
•	 You filed the previous quarter’s return on time
Quarterly deposits are due April 30, July 31, and October 31 of the current year and January 31 of the following year.
Deposits must be made electronically, if required, or postmarked by the U.S. Post Office (not by a postage meter) on or before the due date.
If the deposit due date falls on a weekend or holiday, the due date is extended to the next business day. For details, visit our website and enter
withholding tax due dates into the Search box.

Annual Deposit Schedule

If you meet the requirements to be an annual filer (see page 9) and you withheld $500 or less in the prior calendar year, you may pay the
entire amount of withholding on January 31 when the annual return is due. You must make deposits each time the total tax withheld exceeds
$500 during the year. Deposits are due the last day of the month following the month in which amounts withheld exceed $500 (except December).

Electronic Deposit Requirements

You must make your deposits electronically if at least one of these applies:
•	 You withheld a total of $10,000 or more in Minnesota income tax during the last 12-month period ending June 30
•	 You are required to electronically pay any other Minnesota business tax to the Minnesota Department of Revenue
•	 You use a payroll service company
If you’re required to pay business taxes electronically for one year, you must continue to do so for all future years.
If you do not deposit electronically when required, we will apply a 5% (.05) penalty to payments not made electronically, even if you make
them on time.

8

How to Make Deposits
Deposit Electronically

You can make deposits online using our e-Services system for electronic filing and payments. Go to our website at www.revenue.state.mn.us
to log in to e-Services.
When paying electronically, you must use an account not associated with any foreign banks.
For more information, see Withholding Tax Help in e-Services.

Deposit by Check

If you are not required to deposit electronically, you may pay by check. You must mail your deposit with a personalized payment voucher.
Go to our website and select Make a Payment under Businesses. Enter the required information and print the voucher. A personalized scan
line will be printed at the bottom of the voucher using the information you provided.
Your check authorizes us to make a one-time electronic fund transfer from your account. You will not receive your canceled check.
For additional payment methods, including ACH electronic payment, credit or debit card, and bank wire, see page 11.

File a Return

Are you a quarterly filer or an annual filer?

Return filing due dates differ depending on whether you are a quarterly filer or an annual filer. Most employers are quarterly filers.
To qualify for annual filing, you must have a filing history of withholding $500 or less in the prior calendar year or meet other special criteria.
To verify your filing status, contact us (see page 2 for contact information).

All Filers

When entering wages paid during the reporting period, enter the total gross wages and any other compensation subject to Minnesota income
tax withholding (such as commissions, bonuses, the value of goods and services given in place of wages, and tips employees received and
reported to you during the quarter). See “Form W-2 Wage Allocation” on page 12.
Also include:
•	 Compensation paid to corporate officers for services performed
•	 Wages for employees who completed Form MWR
•	 Nontaxable contributions to retirement plans
Do not include federal Form 1099 income, pension payments, or annuity payments.

Quarterly Filers

You must file a return for all four quarters, even if you deposited all tax withheld or did not withhold tax during the quarter. Your quarterly
returns are due April 30, July 31, and October 31 of the current year and January 31 of next year.
Use Worksheet A on page 10 to help file your quarterly returns. Make copies of the worksheet to use each quarter.

Worksheet A

Line 1. Enter wages paid to employees during the quarter.
Line 2. Enter the total number of employees during the quarter.
Line 3. Enter the total Minnesota income tax withheld during the quarter. Include income tax withheld from pension or annuity payments.

Seasonal Businesses

If you consistently withhold tax in the same quarters each calendar year (up to three, but not all four), you may qualify to deposit and
file for only the quarters during which you pay wages. For more information and to determine if you qualify, go to our website and enter
Withholding for Seasonal Businesses into the Search box. You may also call us at 651-282-9999 or 1-800-657-3594.

Annual Filers

Your annual return is due by January 31 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 prepare to file electronically.

Worksheet B

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.

9

Worksheets
TABLE A — Payroll Information

TABLE B — Deposit Information

Payroll Date	

Date	

	TOTAL

Tax Withheld

WITHHELD (enter on line 3)

Tax Deposited

	

	

	

	

	

	

	

	

	

	

	

	

TOTAL DEPOSITS (include on line 4)

Worksheet A (for quarterly filers only)
Quarterly return for period ending

Minnesota Tax ID Number

	 1	 Wages paid to employees during the quarter (see “All Filers” on page 9)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  1	
	 2	 Total number of employees during the quarter  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  2	
	3	Total Minnesota income tax withheld for the quarter (from Table A)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  3	
	 4	 Total deposits and credit (sum of Table B and any credit carried forward from prior quarter)  . . . . . . . . . . . . . .  4	
	 5	
	 6	
		
		

Total amount due. Subtract line 4 from line 3. (If result is less than zero, go to line 6)  . . . . . . . . . . . . . . . . . . . .  5	
If line 5 is less than zero, the system will carry the amount forward to the next quarter
unless you choose to have some or all of the amount refunded. Indicate your choice below:
6a	 Credit to carry forward:
(include on line 4 of next quarter’s Worksheet A)

		 6b	 Credit to be refunded:

Worksheet B (for annual filers only)
Annual return for

(year)

Minnesota Tax ID Number

	 1	 Wages paid to employees during the year (from Forms W-2)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  1	

y
l
n
o
s
t
e
e
h
s
k
r
Wo
t
i
m
b
u
s
t
o
n
Do

	 2	 Total number of employees during the year  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  2	

	3	Total Minnesota income tax withheld for the year reported on Forms W-2 and 1099 (from Table A) . . . . . . . . . . . 3	
	 4	 Total deposits and credit (sum of Table B and any credits carried forward from prior year)  . . . . . . . . . . . . . . . .  4	
	 5	
	 6	
		
		

Total amount due. Subtract line 4 from line 3. (If result is less than zero, go to line 6)  . . . . . . . . . . . . . . . . . . . .  5	
If line 5 is less than zero, the system will carry the amount forward to the next year
unless you choose to have some or all of the amount to be refunded. Indicate your choice below:
6a	Credit to carry forward:
(include on line 4 of next year’s Worksheet B)

		 6b	Credit to be refunded:

10

File Electronically

You must file Minnesota withholding tax returns electronically, including current, past-due, and amended returns. For more information, see
Withholding Tax Help in e-Services.

What You Need

To file, you need these:
•	 Your username and password
•	 Your completed Worksheet A or B (page 10) for the period you are filing
•	 Your bank’s nine-digit routing number and your bank account number (if you are making a payment with your return)
You must be registered for withholding tax for the period you wish to file. To register or update your business information, go to our
website or contact Business Registration (see page 2 for contact information).

File by Internet

Go to www.revenue.state.mn.us and log in to e-Services for Businesses.

Pay the Balance Due

If you owe additional tax, you must pay it in one of these ways:

Electronically with e‑Services

You can pay when you file your return. Follow the prompts on our e-Services system. You will need your bank’s routing number and your
account number. When paying electronically, you must use an account not associated with any foreign banks.
Note: If you pay electronically using e-Services, you can view a record of your payments. Access the I Want To menu and choose Manage
payments and returns.
If you currently have a debit filter on your bank account, you must let your bank know to add our ACH Company ID as an exception. The
ACH Company ID is X416007162. If you do not add the number when required, your payment transaction will fail.
Electronically by ACH Credit Method You may send us ACH payments through your financial institution. You authorize your bank to transfer
funds to the state’s bank account. The bank must use ACH file formats, which are available on our website or by calling our office. Your
financial institution may charge you for each transaction.

By Credit or Debit Card

Go to www.revenue.state.mn.us and select Make a Payment under Businesses. A third party processes credit or debit card payments and
charges a fee for this service.

Bank Wire

You can authorize a direct transfer from your bank account to the Minnesota Department of Revenue. For information on how to make a bank
wire transfer, call us at 651-556-3003 or 1-800-657-3909.

By Paper Check

If you are not required to pay electronically (see “Electronic Deposit Requirements” on page 8), you may pay by check. You must mail your
payment with a personalized payment voucher.
Go to our website and select Make a Payment under Businesses. Enter the required information and print the voucher. A personalized scan
line will be printed at the bottom of the voucher using the information you provided.
Your check authorizes us to make a one-time electronic fund transfer from your account. You will not receive your canceled check.

Forgot Your Password?

You can reset your password online from the e-Services login screen by selecting the Forgot Your Password? link.
You will need:
•	 Your username
•	 Answer to your security question
•	 A new password that is 8 - 16 characters long that contains both numbers and letters
We will send an email with a link to reset your password.

11

Manage Online Profile Information
Our e-Services system lets you:
•	 Update your web profile information

•	 Store your email address, phone number, and banking information
•	 Create access to your and other people’s accounts
•	 Add additional users with varying security, as well as request and approve third-party access

Set Up and Manage Users

There are two types of users in e-Services: e-Services Master and Account Manager. An
e-Services Master can manage other users as well as file and pay for specific account types. An
Account Manager can view, file, or pay for specific account types depending on the access level
that an e-Services Master has set up for the user.
e-Services access level options include:
•	 File: Allows a user to view all information and file returns
•	 Pay: Allows a user to view all information and make payments
•	 View: Allows a user to view information but does not allow them to file or make payments
•	 All Account Access: Allows a user total access to update the account, file, and make payments

Create Additional Logons for Users

Report Business Changes or End
A Withholding Tax Account
You must notify us if you change the
name, address, or ownership of your
business, close your business, or no
longer have employees.
To update business information, log in
to e-Services or contact Business Registration (see page 2).
If the ownership or legal organization
of your business changes and you are
required to apply for a new Federal
Employer Identification Number (FEIN),
you must register for a new Minnesota
Tax ID Number.
If you close or sell your business, you
must file all withholding tax returns,
including W-2s and 1099s, and pay any
required withholding tax.

For instructions on how to create additional logons for users, see Help in e-Services.

Two-Step Verification

Two-step verification adds a second layer of security to prevent unauthorized access to your account. You must enter a username, password,
and a verification code we send you to log in to your account. For more information, go to our website and enter two-step verification into
the Search box.

Third-Party Access

Third-party access provides a secure and convenient way for users to manage accounts for other businesses. Both parties must be active in
e-Services and work together to establish this access. First, a user must request third-party access from a customer. Second, the customer
must approve or deny this access request.
For more information, go to our website and enter third-party access into the Search box.

Forms W-2, 1099, and W-2c
Form W-2

At the end of the calendar year, complete federal Form W-2 for each employee to whom you paid wages during the year. You must give W-2s
to your employees by January 31 each year. If an employee stops working for you before the end of the calendar year and asks you in writing
to provide the W-2 before January 31, you must provide it within 30 days after you receive the request.
You must submit W-2 information to us by January 31 each year.

Form W-2 Wage Allocation

All wages earned by Minnesota residents (no matter where the work was physically performed) must be reported as wages allocable to
Minnesota in box 16 of Form W-2. Wages earned by non-Minnesota residents for work physically performed in Minnesota are also allocable
to Minnesota unless they are Michigan or North Dakota residents who provide you a properly completed Form MWR (see page 4).
When completing Form W-2 for employees, allocate to Minnesota all wages earned while working in Minnesota and wages earned as a
Minnesota resident while working in another state.
Note: If you have an active withholding tax account, you must send W-2 information even if there is no Minnesota withholding tax.

Form W-2 Filing Options

If you have a total of more than 10 forms (W-2s plus 1099s), you must electronically submit the information to us using e-Services.

e-Services system

•	 Key and Send (manually enter information)
•	 Simple File (spreadsheet saved as .txt or .csv file)
•	 EFW2 File (see www.ssa.gov for instructions)
For detailed information, see Withholding Fact Sheet 2, Submitting Form W-2 and W-2c Information.

12

Third-Party Payers of Sick Leave

Certain third-party payers of sick leave must file an annual report with us by February 28 of the year following the year the sick pay was paid.
This requirement applies to third-party payers who withhold income tax and sent it to us under the third party’s withholding tax account, but
then permit the employer to include the taxes withheld at the end of the year on Forms W-2 issued to the employee.
The report must include:
•	 The employer name and identification number
•	 The names and identification numbers of employees who received sick pay
•	 The amount of sick pay which was paid during the year
•	 The amount of tax withheld from payments

Form 1099 and Other Federal Information Returns

Follow the federal requirements to issue Forms 1099 and other information returns (1098, W-2G, etc.) for payments other than wages you
made to recipients during the year. You must give 1099s to recipients by January 31 each year. Enter “MN” in the “State” space and fill in the
amount of Minnesota income tax withheld for that recipient during the year, if any.
You must submit 1099 information that reported Minnesota withholding—and other federal information returns that report Minnesota
withholding—to us by January 31 each year.
Note: You must submit this information to us even if you participate in the Federal/State Combined program.

Form 1099 Filing Options

If you have a total of more than 10 forms (W-2s plus 1099s), you must electronically submit the information to us using e-Services.

e-Services system

•	 Key and Send (manually enter information)
•	 Simple File (spreadsheet saved as.txt or .csv file)
•	 IRS Publication 1220 Format (see www.irs.gov for instructions)
For detailed information, see Withholding Fact Sheet 2a, Submitting Form 1099 Information.

Paper Copies

If you have 10 or fewer and are not required to submit your W-2 and 1099 information electronically, you may send paper copies. Mail to:
Minnesota Department of Revenue
Mail Station 1173
600 N. Robert St.
St. Paul, MN 55146-1173
To ensure accurate processing of your paper copies, you must use a separate envelope for each business with a different Minnesota Tax ID
Number. Do not combine forms for multiple businesses in one envelope.
If you submit W-2 and 1099 information using one of the electronic methods, you do not need to send us paper copies.

Form W-2c

If you made an error on a W-2 you have already given an employee, complete and provide them a corrected federal Form W-2c. Then, submit
the W-2c information to us using e-Services.

e-Services system

•	 Key and Send (manually enter information)
•	 EFW2c File (see www.ssa.gov for instructions)
For more information, see Withholding Fact Sheet 2, Submitting Form W-2 and W-2c Information.
Note: You may need to amend your withholding tax return for the period in which the error took place. For details on amending returns, see
page 14.

Recordkeeping

Keep all records of employment taxes for at least four years. These should be available for us to review. Your records should include copies of:
•	 Forms W-2
•	 Forms 1099
•	 Forms W-2c
•	 Payroll records

13

Penalties and Interest
Late-payment penalty

If you pay all or part of the tax after the due date, you must pay a penalty. The late-payment penalty applies to late deposits and late return
payments, and it is based on the percentage of unpaid tax. If your payment is:
•	 1 to 30 days late, the penalty is 5% (.05).
•	 31 to 60 days late, the penalty is 10% (.1)
•	 More than 60 days late, the penalty is 15% (.15)

Late-filing penalty

There is an additional 5% (.05) penalty on the unpaid tax if you file your return late.

Payment method

There is a 5% (.05) penalty if you are required to make your withholding tax payments electronically and you pay by paper check.

Repeat penalty

We may assess an additional 25% (0.25) penalty if you repeatedly file and pay late.

Extended delinquency penalty

There is a 5% (.05) or $100 penalty, whichever is greater, for failure to file a withholding tax return within 30 days after we give a written
demand.

W-2 and information return penalties
There is a $50 penalty each time you:

•	 Do not provide a W-2 or information return to your recipients
•	 Do not provide a W-2 or information return to us
•	 Do not submit a W-2 or information return electronically when required (see page 12 for electronic filing requirements)
•	 Provide a false or fraudulent W-2 or information return
•	 Refuse to provide all information required on the forms
The total W-2 and information return penalties assessed cannot exceed $25,000 per year.

Interest

You must pay interest on both the amount you send in late and the penalty. The 2023 interest rate is 5% (.05).
To calculate how much interest you owe, use the formula below:
Interest = (tax + penalty) x # of days late x interest rate ÷ 365

Amend a Return

If you made an error on a withholding tax return you filed, you must amend (change) your return to correct the error using e-Services.
You must file an amended return for each return requiring an adjustment. You must file an amended return if you:
•	 Reported incorrect figures for wages paid
•	 Reported an incorrect number of employees
•	 Reported an incorrect amount of tax withheld for the period
You must also enter contact information and a detailed explanation of why you are amending the return.
For additional information, see Withholding Tax Help in e-Services.
Note: You must send us Forms W-2c and any corrected Forms 1099 with Minnesota withholding. For more information, see page 13.

14

2023
Minnesota
Withholding
Tax Tables
Use the tables on these pages to determine how much to withhold from
your employees’ paychecks.
There are separate tables for employees paid:
•	 Every day
•	 Once a week
•	 Every two weeks
•	 Twice a month
•	 Once a month
For each type of payroll period, there is one table for single employees and
one table for married employees. Use the table that matches each employee’s marital status and payroll-period type.
If you use a computer to determine how much to withhold, see page 34 for
the formula to set up your program.

15

Single employees paid every day
If the employee’s
wages are
at least

Number of withholding allowances
0

1

2

3

4

5

6

7

8

9

10 or more

but less than The amount to withhold (in whole dollars)
0

24

0

0

0

0

0

0

0

0

0

0

0

24

28

1

0

0

0

0

0

0

0

0

0

0

28

32

1

0

0

0

0

0

0

0

0

0

0

32

36

1

0

0

0

0

0

0

0

0

0

0

36

40

1

1

0

0

0

0

0

0

0

0

0

40

44

2

1

0

0

0

0

0

0

0

0

0

44

48

2

1

0

0

0

0

0

0

0

0

0

48

52

2

1

1

0

0

0

0

0

0

0

0

52

56

2

2

1

0

0

0

0

0

0

0

0

56

60

2

2

1

0

0

0

0

0

0

0

0

60

64

3

2

1

1

0

0

0

0

0

0

0

64

68

3

2

1

1

0

0

0

0

0

0

0

68

72

3

2

2

1

0

0

0

0

0

0

0

72

76

3

3

2

1

0

0

0

0

0

0

0

76

80

4

3

2

1

1

0

0

0

0

0

0

80

84

4

3

2

2

1

0

0

0

0

0

0

84

88

4

3

3

2

1

0

0

0

0

0

0

88

92

4

3

3

2

1

1

0

0

0

0

0

92

96

4

4

3

2

2

1

0

0

0

0

0

96

100

5

4

3

2

2

1

0

0

0

0

0

100

104

5

4

3

3

2

1

1

0

0

0

0

104

108

5

4

4

3

2

1

1

0

0

0

0

108

112

5

5

4

3

2

2

1

0

0

0

0

112

116

6

5

4

3

3

2

1

0

0

0

0

116

120

6

5

4

4

3

2

1

1

0

0

0

120

124

6

5

4

4

3

2

2

1

0

0

0

124

128

7

6

5

4

3

3

2

1

0

0

0

128

132

7

6

5

4

3

3

2

1

1

0

0

132

136

7

6

5

4

4

3

2

2

1

0

0

136

140

7

6

6

5

4

3

2

2

1

0

0

140

144

8

7

6

5

4

3

3

2

1

1

0

144

148

8

7

6

5

4

4

3

2

1

1

0

148

152

8

7

6

5

5

4

3

2

2

1

0

152

156

8

8

7

6

5

4

3

3

2

1

0

156

160

9

8

7

6

5

4

4

3

2

1

1

4

4

3

2

2

1

13

12

11

10

9

8

31

30

29

28

26

25

6.80% OF THE EXCESS OVER $160 PLUS (round total to the nearest whole dollar)
160

286

9

8

7

6

5

7.85% OF THE EXCESS OVER $286 PLUS (round total to the nearest whole dollar)
286

521

17

17

16

15

14

9.85% OF THE EXCESS OVER $521 PLUS (round total to the nearest whole dollar)
521

16

and over

36

35

34

33

32

Married employees paid every day
If the employee’s
wages are

Number of withholding allowances

at least

The amount to withhold (in whole dollars)

0

but less
than

1

2

3

4

5

6

7

8

9

10 or
more

0

48

0

0

0

0

0

0

0

0

0

0

0

48

52

1

0

0

0

0

0

0

0

0

0

0

52

56

1

0

0

0

0

0

0

0

0

0

0

56

60

1

0

0

0

0

0

0

0

0

0

0

60

64

1

1

0

0

0

0

0

0

0

0

0

64

68

2

1

0

0

0

0

0

0

0

0

0

68

72

2

1

0

0

0

0

0

0

0

0

0

72

76

2

1

1

0

0

0

0

0

0

0

0

76

80

2

1

1

0

0

0

0

0

0

0

0

80

84

2

2

1

0

0

0

0

0

0

0

0

84

88

3

2

1

0

0

0

0

0

0

0

0

88

92

3

2

1

1

0

0

0

0

0

0

0

92

96

3

2

2

1

0

0

0

0

0

0

0

96

100

3

3

2

1

0

0

0

0

0

0

0

100

104

3

3

2

1

1

0

0

0

0

0

0

104

108

4

3

2

2

1

0

0

0

0

0

0

108

112

4

3

2

2

1

0

0

0

0

0

0

112

116

4

3

3

2

1

1

0

0

0

0

0

116

120

4

4

3

2

1

1

0

0

0

0

0

120

124

5

4

3

2

2

1

0

0

0

0

0

124

128

5

4

3

3

2

1

0

0

0

0

0

128

132

5

4

4

3

2

1

1

0

0

0

0

132

136

5

4

4

3

2

2

1

0

0

0

0

136

140

5

5

4

3

3

2

1

0

0

0

0

140

144

6

5

4

3

3

2

1

1

0

0

0

144

148

6

5

4

4

3

2

2

1

0

0

0

148

152

6

5

5

4

3

2

2

1

0

0

0

152

156

6

6

5

4

3

3

2

1

1

0

0

156

160

6

6

5

4

4

3

2

1

1

0

0

2

2

1

0

0

26

25

24

23

22

53

52

51

50

49

6.80 PERCENT OF THE EXCESS OVER $160 PLUS (round total to the nearest whole dollar)
160

522

7

6

5

4

4

3

7.85 PERCENT OF THE EXCESS OVER $522 PLUS (round total to the nearest whole dollar)
522

884

31

30

29

29

28

27

9.85 PERCENT OF THE EXCESS OVER $884 PLUS (round total to the nearest whole dollar)
884

and over

60

59

58

57

55

54

17

Single employees paid once a week
If the employee’s
wages are
at least
0
90
100
110
120
130
140
150
160
170
180
190
200
210
220
230
240
250
260
270
280
290
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
510
520
530
540
550
560
570
580
590
600
610
620
630
640
650
660

18

Number of withholding allowances
0

1

2

3

but less than The amount to withhold (in whole dollars)
90
0
0
0
0
100
1
0
0
0
110
1
0
0
0
120
2
0
0
0
130
2
0
0
0
140
3
0
0
0
150
3
0
0
0
160
4
0
0
0
170
4
0
0
0
180
5
0
0
0
190
6
1
0
0
200
6
1
0
0
210
7
2
0
0
220
7
2
0
0
230
8
3
0
0
240
8
3
0
0
250
9
4
0
0
260
9
4
0
0
270
10
5
0
0
280
10
5
0
0
290
11
6
1
0
300
11
6
2
0
310
12
7
2
0
320
13
8
3
0
330
13
8
3
0
340
14
9
4
0
350
14
9
4
0
360
15
10
5
0
370
15
10
5
0
380
16
11
6
1
390
16
11
6
1
400
17
12
7
2
410
17
12
7
3
420
18
13
8
3
430
18
13
9
4
440
19
14
9
4
450
19
15
10
5
460
20
15
10
5
470
21
16
11
6
480
21
16
11
6
490
22
17
12
7
500
22
17
12
7
510
23
18
13
8
520
23
18
13
8
530
24
19
14
9
540
24
19
14
9
550
25
20
15
10
560
25
20
15
11
570
26
21
16
11
580
26
21
17
12
590
27
22
17
12
600
27
23
18
13
610
28
23
18
13
620
29
24
19
14
630
29
24
19
14
640
30
25
20
15
650
30
25
20
15
660
31
26
21
16
670
31
26
21
16

4

5

6

7

8

9 10 or more

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
2
2
3
3
4
5
5
6
6
7
7
8
8
9
9
10
10
11
11

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
2
2
3
3
4
4
5
5
6
7

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
2

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

Single employees paid once a week
If the employee’s
wages are

Number of withholding allowances
0

1

2

3

4

5

at least but less than The amount to withhold (in whole dollars)
670
680
32
27
22
17
12
7
680
690
33
27
22
17
13
8
690
700
33
28
23
18
13
8
700
710
34
28
23
19
14
9
710
720
35
29
24
19
14
9
720
730
35
30
25
20
15
10
730
740
36
30
25
20
15
10
740
750
37
31
26
21
16
11
750
760
37
31
26
21
16
11
760
770
38
32
27
22
17
12
770
780
39
33
27
22
17
12
780
790
39
33
28
23
18
13
790
800
40
34
28
23
18
13
800
810
41
35
29
24
19
14
810
820
42
35
29
24
20
15
820
830
42
36
30
25
20
15
830
840
43
37
30
26
21
16
840
850
44
37
31
26
21
16
850
860
44
38
32
27
22
17
860
870
45
39
32
27
22
17
870
880
46
39
33
28
23
18
880
890
46
40
34
28
23
18
890
900
47
41
34
29
24
19
900
910
48
41
35
29
24
19
910
920
48
42
36
30
25
20
920
930
49
43
36
30
25
20
930
940
50
43
37
31
26
21
940
950
50
44
38
32
26
22
950
960
51
45
38
32
27
22
960
970
52
45
39
33
28
23
970
980
52
46
40
34
28
23
980
990
53
47
41
34
29
24
990
1000
54
47
41
35
29
24
1,000
1,010
54
48
42
36
30
25
1,010
1,020
55
49
43
36
30
25
1,020
1,030
56
50
43
37
31
26
1,030
1,040
56
50
44
38
31
26
1,040
1,050
57
51
45
38
32
27
1,050
1,060
58
52
45
39
33
27
1,060
1,070
59
52
46
40
33
28
1,070
1,080
59
53
47
40
34
28
1,080
1,090
60
54
47
41
35
29
1,090
1,100
61
54
48
42
35
30
1,100
1,110
61
55
49
42
36
30
1,110
1,120
62
56
49
43
37
31
1,120
1,130
63
56
50
44
37
31
1,130
1,140
63
57
51
44
38
32
1,140
1,150
64
58
51
45
39
33
1,150
1,160
65
58
52
46
40
33
1,160
1,170
65
59
53
46
40
34
1,170
1,180
66
60
53
47
41
35
1,180
1,190
67
60
54
48
42
35
6.80 PERCENT OF THE EXCESS OVER $1,190 PLUS (round total to the nearest whole dollar)
1,190
1,980
67
61
54
48
42
36
7.85 PERCENT OF THE EXCESS OVER $1,980 PLUS (round total to the nearest whole dollar)
1,980
3,607
121
114
108
102
96
89
9.85 PERCENT OF THE EXCESS OVER $3,607 PLUS (round total to the nearest whole dollar)
3,607
and over
248
241
234
227
219
212

6

7

8

9 10 or more

2
3
3
4
4
5
5
6
6
7
7
8
9
9
10
10
11
11
12
12
13
13
14
14
15
16
16
17
17
18
18
19
19
20
20
21
21
22
22
23
24
24
25
25
26
26
27
27
28
28
29
29

0
0
0
0
0
0
0
1
1
2
3
3
4
4
5
5
6
6
7
7
8
8
9
10
10
11
11
12
12
13
13
14
14
15
15
16
16
17
18
18
19
19
20
20
21
21
22
22
23
23
24
24

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
2
2
3
3
4
5
5
6
6
7
7
8
8
9
9
10
10
11
12
12
13
13
14
14
15
15
16
16
17
17
18
18
19
20

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
2
2
3
3
4
4
5
6
6
7
7
8
8
9
9
10
10
11
11
12
12
13
14
14
15

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
2
2
3
3
4
4
5
5
6
6
7
8
8
9
9
10

30

25

20

15

10

83

77

71

64

58

205

198

190

183

176

19

Married employees paid once a week
If the employee’s
wages are

Number of withholding allowances

at
least

The amount to withhold (in whole dollars)

0
260
270
280
290
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
510
520
530
540
550
560
570
580
590
600
610
620
630
640
650
660
670
680
690
700
710
720
730
740

20

but less
than

260
270
280
290
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
510
520
530
540
550
560
570
580
590
600
610
620
630
640
650
660
670
680
690
700
710
720
730
740
750

0

0
1
1
2
2
3
3
4
4
5
5
6
6
7
8
8
9
9
10
10
11
11
12
12
13
13
14
14
15
16
16
17
17
18
18
19
19
20
20
21
21
22
22
23
24
24
25
25
26
26

1

0
0
0
0
0
0
0
0
0
0
0
1
1
2
3
3
4
4
5
5
6
6
7
7
8
8
9
10
10
11
11
12
12
13
13
14
14
15
15
16
16
17
18
18
19
19
20
20
21
21

2

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
2
2
3
4
4
5
5
6
6
7
7
8
8
9
9
10
10
11
12
12
13
13
14
14
15
15
16
16

3

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
2
2
3
3
4
4
5
6
6
7
7
8
8
9
9
10
10
11
11

4

5

6

7

8

9

10 or more

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
2
2
3
3
4
4
5
5
6
6

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
2

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

Married employees paid once a week
If the employee’s
wages are

Number of withholding allowances

at
least

The amount to withhold (in whole dollars)

6

7

8

9

10 or more

750
760
27
22
17
12
7
2
0
760
770
27
22
17
12
8
3
0
770
780
28
23
18
13
8
3
0
780
790
28
23
18
14
9
4
0
790
800
29
24
19
14
9
4
0
800
810
29
24
20
15
10
5
0
810
820
30
25
20
15
10
5
0
820
830
31
26
21
16
11
6
1
830
840
31
26
21
16
11
6
1
840
850
32
27
22
17
12
7
2
850
860
32
27
22
17
12
7
2
860
870
33
28
23
18
13
8
3
870
880
33
28
23
18
13
8
4
880
890
34
29
24
19
14
9
4
890
900
34
29
24
19
14
10
5
900
910
35
30
25
20
15
10
5
910
920
35
30
25
21
16
11
6
920
930
36
31
26
21
16
11
6
930
940
36
31
27
22
17
12
7
940
950
37
32
27
22
17
12
7
950
960
37
33
28
23
18
13
8
960
970
38
33
28
23
18
13
8
970
980
39
34
29
24
19
14
9
980
990
39
34
29
24
19
14
9
990
1,000
40
35
30
25
20
15
10
1,000
1,010
40
35
30
25
20
15
11
1,010
1,020
41
36
31
26
21
16
11
1,020
1,030
41
36
31
26
21
17
12
1,030
1,040
42
37
32
27
22
17
12
1,040
1,050
42
37
32
27
23
18
13
1,050
1,060
43
38
33
28
23
18
13
1,060
1,070
43
38
33
29
24
19
14
1,070
1,080
44
39
34
29
24
19
14
1,080
1,090
44
39
35
30
25
20
15
1,090
1,100
45
40
35
30
25
20
15
1,100
1,110
46
41
36
31
26
21
16
1,110
1,120
46
41
36
31
26
21
16
1,120
1,130
47
42
37
32
27
22
17
1,130
1,140
48
42
37
32
27
22
17
1,140
1,150
48
43
38
33
28
23
18
1,150
1,160
49
43
38
33
28
23
19
1,160
1,170
50
44
39
34
29
24
19
1,170
1,180
50
44
39
34
29
25
20
1,180
1,190
51
45
40
35
30
25
20
6.80 PERCENT OF THE EXCESS OVER $1,190 PLUS (round total to the nearest whole dollar)
1,190
3,613
51
45
40
35
30
25
20
7.85 PERCENT OF THE EXCESS OVER $3,613 PLUS (round total to the nearest whole dollar)
3,613
6,120
216
210
204
197
191
185
178
9.85 PERCENT OF THE EXCESS OVER $6,120 PLUS (round total to the nearest whole dollar)
6,120 and over
413
406
398
391
384
377
369

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
2
2
3
3
4
4
5
6
6
7
7
8
8
9
9
10
10
11
11
12
13
13
14
14
15
15

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
2
2
3
3
4
4
5
5
6
7
7
8
8
9
9
10
10

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
2
2
3
3
4
4
5
5

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

15

11

6

1

172

166

160

153

362

355

348

340

but less
than

0

1

2

3

4

5

21

Single employees paid every two weeks
If the employee’s wages Number of withholding allowances
0
1
2
3
are
at least but less than The amount to withhold (in whole dollars)
0
180
0
0
0
0
180
200
1
0
0
0
200
220
3
0
0
0
220
240
4
0
0
0
240
260
5
0
0
0
260
280
6
0
0
0
280
300
7
0
0
0
300
320
8
0
0
0
320
340
9
0
0
0
340
360
10
0
0
0
360
380
11
1
0
0
380
400
12
2
0
0
400
420
13
3
0
0
420
440
14
4
0
0
440
460
15
6
0
0
460
480
16
7
0
0
480
500
18
8
0
0
500
520
19
9
0
0
520
540
20
10
0
0
540
560
21
11
1
0
560
580
22
12
2
0
580
600
23
13
3
0
600
620
24
14
4
0
620
640
25
15
5
0
640
660
26
16
6
0
660
680
27
17
7
0
680
700
28
18
8
0
700
720
29
19
10
0
720
740
30
20
11
1
740
760
31
22
12
2
760