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Last Updated: 9/24/2018

Submit Contractor Affidavit by Mail using Form IC134 (approval 4 to 6 weeks)

Important Note

Before the Minnesota Department of Revenue certifies a Contractor Affidavit, we must have all withholding tax returns and payments on file for the entire contract period. To file withholding tax returns or make payments, access your withholding tax account in our e-Services system. If you make a payment, allow 10 business days for us to process your payment before you resubmit your Contractor Affidavit.
To file a Contractor Affidavit by mail, you’ll need your Minnesota Tax ID Number. If you do not have a Minnesota ID number and did not have employees work on the project, you’ll need your Social Security number.

You’ll also need:
  • The beginning and ending dates you worked on the project
  • Project number
  • Total contract amount and amount still due
  • Project location
  • Project owner
  • Project owner's complete address
  • The name and address of the company hiring you (if you were not hired by the project owner)
  • Copies of certified contractor affidavits from each subcontractor
Note: If you are a single-member corporation, you are considered an employee of your own business. For more information, see Withholding Fact Sheet 6 – Corporate Officers.

How do I file by mail?

  1. If you hired subcontractors, attach their certified Contractor Affidavits.
  2. If you are an out-of-state contractor and are not registered for Minnesota Withholding Tax, include any payroll records for the project.
  3. Mail Form IC134 and attachments to:

Minnesota Revenue
Mail Station 6610
St. Paul, MN 55146-6610

How do I correct errors I made on my certified Contractor Affidavit?

You must complete a new Form IC134 with the correct information. We will compare your original Form IC134 with the new one and note any changes. Once approved, we will certify the new form by signing it and returning it to you. Provide the new form to the person who hired you.