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.
This federal form shows payments and tax withheld for workers who are not your employees. You must give 1099s to these individuals by Jan. 31 for the previous year, and submit 1099 information to the Minnesota Department of Revenue by Feb. 28.
Note: For 1099 forms with no Minnesota withholding, you do not need to send the information to the department.
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:
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 less than 10 forms (W-2s plus 1099s), you may submit paper copies. Mail copies to:
Mail Station 1173
St. Paul, MN 55146-1173