Submit Contractor Affidavit by Mail

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. Log in to our e-Services system to file returns and make payments. Allow up to 10 business days for us to process payments before resubmitting a Contractor Affidavit.

To file a Contractor Affidavit by mail, complete Form IC134, Contractor Affidavit. Allow four to six weeks for us to approve your Contractor Affidavit and send you an approval letter. We do not provide affidavit numbers for paper Contractor Affidavits.

You’ll also need:

• Your Minnesota Tax ID Number (if employees worked on the project) or Social Security Number
• 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 the project owner did not hire you)
• Copies of certified contractor affidavits from each subcontractor

If you are a single-member corporation, you are considered an employee of your own business. For details, see Withholding Fact Sheet 6.