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Last Updated: 10/26/2017

Frequently Asked Questions

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Withholding Tax

651-282-9999
800-657-3594
8:00 a.m.- 4:30 p.m. Mon.- Fri.

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Related Information

Withholding Tax > File and Pay > Returns (first through third quarter)

  • If I did not have any payroll, do I still need to file a return?Back to top

    Yes, you will need to file a withholding return if your withholding account is active, even if you have had no withholding to report.  If your account is open, you will need to file according to your filing frequency. 

    If you do not have payroll and do not expect any in the near future, we recommend closing your 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 select Close Account, then complete the remaining steps as directed.

  • What are the quarterly return due dates?Back to top

    First quarter (January-March): Due April 30th

    Second quarter (April-June): Due July 31st

    Third quarter (July-September): October 31st

    Fourth quarter (October-December): January 31st​

  • What happens if I fail to file my return?Back to top

    If you do not file your return electronically by the due date, a late-filing penalty of 5 percent of the unpaid tax will be assessed.  The Commissioner may also file a return for you, called a Commissioner Filed Return (CFR).  A CFR is based on your previous filing history plus inflation.

    If the department sends you a tax order, a notice informing you that additional tax has been assessed, and you do not pay the tax within sixty days of the notice (or after resolution of an appeal), a 5 percent late-payment penalty will be assessed on the unpaid tax.  The penalty increases 5 percent for each additional thirty day period (or any part thereof) to a maximum of 15 percent.​

  • Can I mail a paper return?Back to top

    No, the department does not accept paper returns.​

  • What is the website I can access to file my return?Back to top

  • Am I an annual or quarterly filer?Back to top

    You are an annual filer if you have a filing history of $500 or less of withholding in prior calendar years, you meet specific criteria, or you have been notified by the IRS of an annual filing status. If you have been notified by the IRS of annual filing status, please send in a copy of the notification so we may change the filing status with the department.  Please send the notification to:

    Minnesota Revenue

    Mail Station 6501

    St. Paul, MN 55146-6501

    or by email to:

    withholding.tax@state.mn.us

    If you have not been notified of an annual filing status or you do not meet the above criteria, you are a quarterly filer.​

  • If I cease all employment, do I have to keep the account open and file zero returns until my business is shut down?Back to top

    No, you may close your account if you do not expect to have any Minnesota withholding.  You can open your account again if you are going to have Minnesota withholding in the near future. 

    ​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 select Close Account, then complete the remaining steps as directed.