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Contractor Affidavit Requirements
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Contractors and their subcontractors must comply with Minnesota’s withholding tax requirements when working on a construction project contracted by Minnesota state agencies and local units of government. This includes counties, cities, and school districts.
You and any subcontractors must submit a Contractor Affidavit (Form IC134) to the Minnesota Department of Revenue to verify you met state withholding requirements.
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Submit a Contractor Affidavit when you complete work on a government construction project, regardless of the project's dollar amount.
If you are a prime contractor, you must collect a certified Contractor Affidavit from each of your subcontractors when completing the project. Do not give a subcontractor their final payment until you receive their certified Contractor Affidavit.
You may file:
- Electronically using our e-Services system: We will certify your Contractor Affidavit immediately and provide you a confirmation page with an affidavit number.
- By paper using Form IC134: 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.
Provide your affidavit number or approval letter to the project owner (or your prime contractor, if you are a subcontractor).
If you:
- Have subcontractors, you must submit your Contractor Affidavit using the same method as them (electronically or by paper).
- Are an out-of-state contractor and do not have a Minnesota Tax ID Number, you must file by paper. Include your payroll records for the project.
For details, see:
