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Last Updated: 7/28/2017

W-4 Information

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​Federal Form W-4, Employee’s Withholding Allowance Certificate, allows employees to specify the number of dependents ("allowances") for withholding federal tax from their wages, and to authorize additional withholding. In some situations, employees must complete the W-4MN for withholding state tax from their wages.

Claimed Allowances for Employees

We may ask you to verify the number of allowances or other information on your W-4 form. If applicable, we may also require you to verify that you are not a Minnesota resident for income tax purposes.

If we ask for verification, you have 30 days to respond. We will review your information and notify you and your employer by mail of our decision, including how much tax to withhold from your wages. If you disagree, you may appeal our decision to us or  Minnesota Tax Court; our notice will include instructions on how to appeal.

Employee Penalties

Employees who knowingly file incorrect W-4 forms are subject to a $500 penalty for each incorrect W-4 they file. 

Requirements for Employers

Employers are required to submit a copy of a W-4 form to us any time:

  • they believe an employee has claimed more allowances than the employee is entitled to

  • an employee claims more than 10 withholding allowances

  • an employee claims to be exempt from Minnesota withholding and the employer reasonably expects wages to exceed $200 a week (unless the employee is a resident of North Dakota or Michigan and has completed Form MWR, Reciprocity Exemption/Affidavit of Residency.)

Employer Penalties

Employers are subject to penalties if they do not send us W-4 forms or withhold tax as required by law. We will assess employers:

  • a $50 penalty for each W-4 they should have sent
  • for the amount of tax they should have withheld. We may also charge them late-payment and other penalties