If you aren’t required to pay your withholding tax electronically, you may pay by check. You must include Form MW5, Withholding Tax Deposit/Payment Voucher with your payment.
When is electronic payment required?
You must make payments electronically, if you meet one of the following requirements:
- You withheld a total of $10,000 or more in Minnesota income tax during the last 12-month period ending June 30.
- You are required to electronically pay any other Minnesota business tax.
- You use a payroll service company.
Note: If you don't pay electronically when required, a 5 percent penalty applies to any payments you make by paper check or other method. This penalty applies even if we receive the non-electronic payment on time.
Where can I get a payment voucher?
If you’re allowed to pay by check, you can get Form MW5 in one of the following ways :
- Online: Go to Form MW5, enter the required information and print the voucher.
- By phone: Call 651-282-9999 or 1-800-657-3594 to request personalized payment vouchers. We will mail them to you. (TTY users, call 711 for Minnesota Relay.)
Submitting your payment
To help us accurately process your payment:
- Make sure the scan line at the bottom of Form MW5 includes your payment information (the correct period end date and your Minnesota tax ID). This should automatically fill in when you complete the corresponding fields on the form.
- Send your check and payment voucher to the address listed on the form.
Note: Your check authorizes us to make a one-time electronic fund transfer from your account. You may not receive the canceled check back from your bank.