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Last Updated: 7/16/2018

Frequently Asked Questions

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Withholding Tax

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Related Information

Withholding Tax > File and Pay > Due dates

  • What happens if I do not make my payment by the deposit due date?Back to top

    Even if you pay all or part of the tax, you may be subject to a late payment penalty. The late payment penalty applies to late deposits and late return payments. If your payment is 1-30 days late, the penalty is 5% of the unpaid tax; 31-60 days late, 10%; more than 60 days late, 15%.​

  • When are deposits and returns due if the due date falls on a weekend or holiday?Back to top

    Payments and returns are due the next business day.​

  • Are due dates different if I do not have employees?Back to top

    No, the due dates are the same. If you do not have Minnesota withholding now or do not anticipate any in the future, you should close your withholding tax account.

    You can close a tax account in e-Services if you no longer need to file and pay that particular tax. Go to the Account Information tab and click Close Account, then complete the remaining steps as directed.​

  • How often are deposit frequencies reviewed?Back to top

    Deposit frequencies are reviewed annually. The look back period is from July 1-June 30.​

  • Can I get an extension to pay?Back to top

    If you cannot pay all of your withholding tax at the time of the due date, pay as much as you can to avoid more penalties and interest. Then, arrange to set up a payment agreement with the Collections Division.​

  • Can I get an extension to file a return?Back to top

    No. You must file your return on time. 

  • If I am changed from an annual filer to quarterly filing, will I be notified?Back to top

    You may receive a "Change in Withholding Tax Filing Frequency" letter. If you are not notified of a change in filing frequency, you are still responsible for knowing the filing requirements of your account.​

  • If my depositing frequency is changed, will I be notified? Back to top

    You may receive a "Change in Withholding Tax Depositing Frequency" letter. If you are not notified of a depositing frequency change, you are still responsible to know the depositing requirements on your account.​

  • When are withholding tax returns due?Back to top

    ​Quarterly Filer
    •You must file a return for each quarter even if you deposited all tax withheld or did not withhold tax during the quarter.
    •Quarterly returns are due: April 30, July 31, October 31, and January 31 of the following year.

    Annual Filer
    •To qualify for annual filing, you must have a filing history of $500 or less of withholding in prior calendar years.
    •The annual return is due by January 31 of the following year.
    Seasonal Businesses
    •If you consistently withhold tax in the same quarters each calendar year (up to three, but not all four) you can deposit and file for only the quarters you pay wages.
    •You will follow deposit and filing schedules for your active quarters.

    You must speak with a withholding tax customer service representative for approval prior to changing your filing frequency to annual or seasonal.

  • If I am registered as a seasonal business for withholding, what do I do if I need to pay employees and file a return for an "inactive" quarter?Back to top

    ​You must contact a withholding tax customer service representative to update your account.