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Last Updated: 10/26/2017

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Withholding Tax

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Withholding Tax > Tax Information > Household Employee Income

  • What if I do not agree to withhold Minnesota income taxes from my household employee’s wages?Back to top

    The employee may be required to pay estimated income tax.  For more information on paying estimated tax, contact the Individual Income Tax Division.  ​

  • Why would the employee need to fill out Minnesota Form W-4MN and Federal Form W-4?Back to top

    Both forms must be completed if you:

    • Choose to claim fewer Minnesota withholding allowances than for federal purposes (Minnesota allowances cannot exceed the number of federal allowances),
    • Request additional Minnesota withholding be deducted each pay period,
    • Claim more than 10 Minnesota withholding allowances, or
    • Claim to be exempt from Minnesota income tax withholding and you reasonably expect your wages to exceed $200 per week.

  • Where do I get information about withholding filing requirements?Back to top

  • How do I know when to pay the withheld taxes to the Department of Revenue?Back to top

    Deposit Due Dates

    How often you need to deposit Withholding Tax varies. It depends on your federal deposit schedule and how much Minnesota tax you withheld.

    Semi-Weekly Deposits
    • If you withheld more than $1,500 in Minnesota tax in the previous quarter and you were notified by the IRS that you are required to deposit following the semiweekly depositing schedule, you must deposit Minnesota withholding tax on a semi-weekly schedule.
    • If your payday is Wednesday, Thursday or Friday, you deposit is due Wednesday after payday.
    • If your payday is Saturday, Sunday, Monday or Tuesday, your deposit is due Friday after payday.
    • If the due date is a bank holiday, you have one additional day to make the deposit.
    If the due date is not a banking day, deposits will be considered on time if deposited on the next banking day.
    Monthly Deposits
    • If you withheld more than $1,500 in Minnesota tax in the previous quarter, you must deposit Minnesota withholding tax on a monthly schedule.
    • Monthly deposits are due by the 15th day of the following month.
    • If the due date is not a banking day, deposits are considered on time if deposited on the next banking day.

    Annual Deposits
    • If the tax withheld is $500 or less prior to December 1, the entire amount may be paid when the annual return is due (January 31 of the following year).
    • Annual deposit exception - Each time your total tax withheld for the year exceeds $500, you must deposit by the last day of the month after you exceed the $500.
    Exception/Quarterly Deposits
    • If you withheld $1,500 or less in Minnesota tax in the previous quarter and filed that quarter’s return on time, you may deposit the entire Minnesota tax withheld for the current quarter by the due date of the quarterly return.
    • Fourth-quarter deposits are due January 31 of the following year.

     

  • Where can I find more information on household employees?Back to top

    For more information, refer to the IRS website at www.irs.gov.​