If you employ agricultural workers, you must withhold Minnesota income tax if both of these are true:
- Your employees work or live in Minnesota.
- You are required to withhold federal income tax from their wages. For details, see Internal Revenue Service Publication 15 - Circular E.
You must have a Minnesota Tax ID Number and Withholding Tax account before filing and paying withholding tax. If need a Minnesota ID number, register:
- By phone at 651-282-5225 or 1-800-657-3605
For more information, see: