In most cases, you are required to withhold Minnesota income tax and file a return if:
- You employ anyone who works in Minnesota or is a Minnesota resident; and
- You are required to withhold federal income tax from their wages
If you are not required to withhold federal income tax from the employee’s wages, in most cases you are not required to withhold Minnesota income tax. For detailed information on determining withholding, see Federal Circular E, IRS Publication 15 and Withholding Tax Fact Sheets.
If you have an active Minnesota tax ID number that is registered for Withholding Tax, you must file a return for each quarter even if you deposited all tax withheld or did not withhold tax during the quarter. Quarterly returns are due April 30, July 31, October 31, and February 28 of the following year. If the due date for your return has passed, penalties and interest may apply.
What You Will Need Before Filing
- Your seven-digit Minnesota tax ID number
- Your personal password
- Total amount deposited this period, including any credit carried forward from the previous period
- Wages paid during the period
- The dates you paid your employees and how much you withheld on each of those dates
- Number of employees during the period
- Internet access with at least Internet Explorer 7.0, Netscape 7.0 or a compatible browser. For additional information, review our System Requirements.
How to File Your Return
Withholding Tax returns are filed online using our e-Services system or by telephone. The department does not accept paper returns.
You can find step-by-step guides to filing an original return in e-Services by clicking on “HELP” on the top left-hand side of the e-Services login page.
