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Contractor Affidavit Requirements

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As a contractor, you (and your subcontractors) must comply with Minnesota’s withholding tax requirements when working on a state or local government construction project. You (and your subcontractors) must submit a Contractor Affidavit (Form IC134) to the Minnesota Department of Revenue to verify you have met these requirements. A state agency or local unit of government cannot make final payment to you until we certify your Contractor Affidavit.

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