Navigate Up
Sign In
Last Updated: 9/26/2018

Forms W-2/1099

​Federal Form W-2 shows wages paid and tax withheld for your employees. Federal Form 1099 shows payments and tax withheld for workers who are not your employees.

When do I need to provide W-2s or 1099s to my employees or workers?

By January 31, you must:
 
  • Give W-2s to your employees for the previous year.
  • Give 1099s to your workers for the previous year.

When do I allocate my employees’ wages to Minnesota on W-2s?

For Minnesota residents, you must allocate all their wages to Minnesota in box 16, no matter where they physically performed the work. This includes their wages earned as a Minnesota resident while working in another state.

For non-Minnesota residents, you must allocate wages to Minnesota for work physically performed in the state. However, do not allocate wages to Minnesota for Michigan or North Dakota residents who provide you a completed Form MWR, Minnesota Reciprocity Exemption Certificate. For more information, see Withholding for Residents of Reciprocity States.

When allocating wages to Minnesota on W-2s, enter "MN" in the "State" box and your Minnesota Tax Identification Number in the "Employer's state ID number” box. For more information, see our examples of wage allocation for federal Forms W-2.

When do I need to provide W-2s and 1099s to the Minnesota Department of Revenue?

You must provide us any W-2s and 1099s that have Minnesota withholding by January 31. If your W-2s have no Minnesota withholding, you must send them to us only if you are actively registered for Withholding Tax.
 
Note: You must submit 1099s that have Minnesota withholding to us even if you participate in the Combined Federal/State program.
 

How do I submit W-2s and 1099s to you?

Submit Electronically

If you have a total of more than 10 forms (W-2s plus 1099s), you must electronically submit them to us. Submit your files using e-Services. For more information on accepted file formats, see File Format Information
 
If your files are rejected, review the rejection reason and make the needed corrections to your file. If you cannot successfully correct your file, contact us.
 

Submit by Mail

If you have a total of 10 or less forms (W-2s plus 1099s), you may send us paper copies. Mail to:
 
      Minnesota Revenue
      Mail Station 1173
      St. Paul, MN 55146-1173
 
For more information on submitting W-2s and 1099s, see:
 

What if I do not provide W-2s to you or my employees when required?

We may assess a $50 penalty for each W-2 you do not provide when required. See W-2 and Information Return Penalty.