Navigate Up
Sign In
Last Updated: 8/21/2014

Forms W-2/1099

​Form W-2

This federal form shows the wages paid and tax withheld for an employee.  You must give W-2s to all employees by Jan. 31 for the previous year, and submit W-2 information to the Minnesota Department of Revenue by Feb. 28.

When filling out Form 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.

W-2 Wage Allocation


All wages earned by Minnesota residents (no matter where the work was physically performed) must be reported as wages allocable to Minnesota in box 16 of Form W-2. Wages earned by non-Minnesota residents for work physically performed in Minnesota are also allocable to Minnesota unless the individual is a resident of Michigan or North Dakota (reciprocity states) and has properly completed Form MWR, Minnesota Reciprocity Exemption Certificate.

When completing Form W-2 for employees, allocate to Minnesota all wages earned while working in Minnesota AND wages earned as a Minnesota resident while working in another state. Examples of wage allocation on Form(s) W-2.

Note: For W-2 forms with no Minnesota withholding, you must send the information to the department only if you're actively registered for Withholding Tax.

Form 1099

This federal form shows payments and tax withheld for workers who are not your employees.  You must give 1099s to your workers by Jan. 31 for the previous year. You must submit 1099s that have Minnesota withholding to the department by Feb. 28.

Note: You must submit 1099s with Minnesota withholding to the department even if you participate in the Combined Federal/State program.

Requirements and Instructions

If you have a total of more than 10 forms (W-2s plus 1099s), you must electronically submit the information to the department - even if the IRS does not require you to do so.

 
You must include 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.  For detailed instructions, see:

Withholding Tax Fact Sheet 2 Submitting W-2 Information using an EFW2 (SSA) File Format 
Withholding Tax Fact Sheet 2a Submitting W-2 and 1099 Information using e-Services 
Minnesota Income Tax Withholding Instruction Booklet

Submit W-2s/1099s Electronically

 

Submit W-2 or 1099 information using e-Services (click Help on the e-Services login page for "Step-by-Step Instructions" on submitting W-2 and 1099 information)
Submit W-2 information using Electronic Data Exchange (EDE - for files larger than 2MB or more than 2000 W-2 forms)
File Format Information

When submitting W-2 or 1099 information, please note the following restrictions:

  • W-2s: You must use e-Services or EDE.  We no longer accept them on CD, diskette, cartridge, reel-to-reel tape, or in PDF format.
  • 1099s: You may use e-Services or submit 1099s on CD or diskette.  If using e-Services, do not use the file format specified in IRS Publication 1220 (our system doesn't support it).  However, if you send 1099s on CD or diskette, you must use the Publication 1220 format.

Submit W-2s/1099s by Mail


If you have a total of 10 or less forms (W-2s plus 1099s), you may submit paper copies.  Mail to:

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