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Last Updated: 6/14/2018

Contractor Affidavit Requirements

As a contractor, you (and your subcontractors) must comply with Minnesota’s withholding tax requirements when working on a state or local government construction project. You (and your subcontractors) must submit a Contractor Affidavit (Form IC134) to the Minnesota Department of Revenue to verify you have met these requirements. A state agency or local unit of government cannot make final payment to you until we certify your Contractor Affidavit.

When do I need to submit a Contractor Affidavit?

You must submit a Contractor Affidavit for work on a project contracted by Minnesota state agencies and local units of government, including counties, cities, and school districts. This requirement applies regardless of the project’s dollar amount.

If you are a prime contractor, you must collect a certified Contractor Affidavit from each of your subcontractors when the project is complete. Do not give a subcontractor their final payment until you receive their certified Contractor Affidavit.
 

How do I submit a Contractor Affidavit?

Submit your Contractor Affidavit through either of the following ways:

  • Electronically using our e-Services system: We will certify your Contractor Affidavit immediately and provide you a confirmation page with an affidavit number.
  • By paper using Form IC134: Allow four to six weeks for us to approve your Contractor Affidavit. If you have subcontractors who submit a Contractor Affidavit by paper, you must submit yours by paper. Once approved, we will certify Form IC134 by signing and returning it to you. We do not provide affidavit numbers for paper Contractor Affidavits.

Provide your affidavit number or certified Form IC134 to the governmental unit (or your prime contractor, if you are a subcontractor).

Note: If you are an out-of-state contractor and do not have a Minnesota Tax ID Number, you must submit Form IC134 by mail. Include your payroll records for the project.

For more information, see: