If you employ agricultural workers, you must withhold Minnesota income tax if both of the following are true:
- Your employees work or live in Minnesota.
- You are required to withhold federal income tax from their wages. For more information, see Internal Revenue Service Publication 15 - Circular E.
How do I withhold Minnesota income tax?
You must have (or register for) a Minnesota Tax ID Number and Withholding Tax account before filing and paying withholding tax. If you do not have a Minnesota ID number, you can register for one online or by phone.
For more information, see: