Form W-2
This federal form shows the wages paid and tax withheld for an employee. You must deliver Forms W-2 to all employees by Jan. 31 for the previous year, and submit copies to the Minnesota Department of Revenue by Feb. 28.
When filling out Forms W-2, enter "MN" in the "State" box, and enter your seven-digit Minnesota tax ID number in the "Employer's State ID No." box.
Note: For Forms W-2 with no Minnesota withholding, you must send copies to the department only if actively registered for Withholding Tax.
Form 1099
This federal form shows payments and tax withheld for workers who aren't your employees. You must deliver Forms 1099 to these individuals by Jan. 31 for the previous year, and submit copies to the Minnesota Department of Revenue by Feb. 28.
What information does the department need from the Form W-2 or 1099?
It depends on how you submit your forms to the department. You must always include at least the following information for each employee or worker:
- First and last name
- Social Security number
- Address
- Minnesota wages (or other payments) and tax withheld
- Federal wages (or other payments) and tax withheld
Additional information may be required if you submit W-2 or 1099 forms electronically. For detailed electronic requirements, review:
How do I submit Forms W-2 or 1099?
If you have more than 10 total W-2 and/or 1099 forms for the year, you must submit them to the department electronically - even if the IRS does not require you do so.
When submitting W-2s or 1099s, please note the following restrictions:
- For W-2s: You must use e-Services or EDE. We no longer accept them on CD, diskette, or in PDF format..
- For 1099s: You may use e-Services or EDE, or submit 1099s on CD or diskette. If using e-Services or EDE, do not use the file format specified in IRS Publication 1220 (these systems don't support it). But if you send 1099s on CD or diskette, you must use the Publication 1220 format.
Submitting on Paper
If you have 10 or fewer W-2 and/or 1099 forms to submit, you may send paper copies. Mail them to:
Minnesota Revenue
Mail Station 1173
St. Paul, MN 55146-1173
Form W-2C
Use Form W-2C to correct an error on an employee's original W-2 at any time (even for previous tax years). You must include what was reported on the original W-2 and the corrected information, as directed on the form.
Give the completed Form W-2C to the employee, keep a copy for your records and provide a copy to the Minnesota Department of Revenue.
Mail the department copy to:
Minnesota Revenue
Mail Station 1173
St. Paul, MN 55146-1173
