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Last Updated: 10/26/2017

Frequently Asked Questions

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Withholding Tax

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800-657-3594
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Withholding Tax > File and Pay > W-2s/1099s

  • What is the threshold for filing W-2s electronically? Are there penalties if I exceed this amount and send in paper forms?Back to top

    You must electronically submit W-2 and 1099 information to us if you have more than 10 forms (W-2s plus 1099s).  We accept paper copies if you have 10 or fewer forms to submit.  A $50 penalty can be assessed each time you:


    • Do not provide a W-2 or information return to your payees;
    • Do not provide a W-2 or information return to us;
    • Provide a false of fraudulent W-2 or information return; or
    • Refuse to provide all information required on the forms. 

    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. 

  • Do you only want the Minnesota W-2s?Back to top

    If you have an active withholding tax account, you must submit all W-2s whether or not they have Minnesota withholding. You only need to submit 1099s if they have Minnesota withholding.​

  • If I made an error, how do I correct it?Back to top

    Form W-2c is used to correct an error on a W-2.  The W-2c must be given to the employee and a copy sent to us. Also keep a copy for your records.  W-2c’s should be distributed to employees immediately.

     
    Form W-2c requires you to fill out what was previously reported on the W-2 and also the correct information.


    Mail to:
    Minnesota Revenue
    Mail Station 1173
    St Paul, MN 55146-1173

    If you have not given the incorrect W-2 to the employees, correct the W-2 and call or email a customer service representative with the correct and incorrect information.  We can make the correction for you.  ​

  • I submitted my W-2 information twice. What should I do?Back to top

    Send us an email at withholding.tax@state.mn.us with the W-2 submission confirmation number you would like to keep and the confirmation number you would like us to delete. ​

  • I missed the due date for the W-2s. Should I still submit them?Back to top

    Yes. You are still required to submit the information even if it is late.  ​

  • What do I do if my W-2 file is rejected?Back to top

    Review the rejection reason and make the necessary corrections to your file. Upload the corrected file. If you are unable to successfully correct your file, contact a withholding tax customer service representative.  ​

  • How do I submit my W-2 information?Back to top

    W-2 information must be submitted electronically if you have more than 10 forms. For detailed instructions, see Withholding Tax Fact Sheet 2.  ​

    If you have ten or fewer W-2s, you may mail paper copies to:
    Minnesota Revenue 
    Mail Station 1173
    St. Paul, MN 55146-1173

     

  • What form do I use to correct an error on a W-2?Back to top

    Use Form W-2c to make changes to a W-2. The W-2c should be given to the employee and a copy sent to us. Mail to:

    Minnesota Revenue
    Mail Station 1173
    St. Paul, MN 55146-1173

  • When do I need to submit my W-2 information to the department?Back to top

    By January 31st each year.​

  • Do I need to give employees a copy of their W-2?Back to top

    Yes. You must give a copy to your employees by January 31st each year.​

  • If there is no Minnesota withholding on the 1099s, does Minnesota need a copy?Back to top

    No.

  • If I am part of the Combined Fed/State Program, am I required to submit 1099s to the department?Back to top

    Yes. You must submit your 1099 information with Minnesota withholding to the department even if you participate in the Combined Fed/State Program.

  • Is there a threshold for the number of paper 1099s I can mail to the department?Back to top

    Yes. If you have more than 10 forms (W-2s plus 1099s), you must submit the information electronically.

    If you have 10 forms or less, you can mail the information to: Minnesota Revenue
    Mail Station 1173
    St. Paul, MN 55146-1173​

  • How do I submit 1099 information?Back to top

    You can submit 1099 information electronically.  For detailed instructions, see Withholding Tax Fact Sheet 2a.​

     

    If you have ten or fewer 1099s, you can mail paper copies to:
    Minnesota Revenue 
    Mail Station 1173
    St. Paul, MN 55146-1173

     

  • When do I need to submit my 1099 information to the department?Back to top

    By January 31st each year.​

  • How do I format my 1099 file?Back to top

    You must use IRS Publication 1220 specifications and instructions to create your file format. Go to irs.gov for more information.​

  • How do I submit a W-2c information?Back to top

    Forms W-2c can be mailed to:
    Minnesota Revenue
    Mail Station 1173
    St. Paul, MN 55146-1173

  • If I submit a W-2c, do I need to file an amended return?Back to top

    Yes, if you changed the tax withheld, number of employees, or total wages reported to the department. ​