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Forms W-2 and 1099
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Employers may need to provide federal Form W-2 and Form 1099 information to their workers and the Minnesota Department of Revenue.
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For Minnesota residents, you must allocate all their wages to Minnesota in box 16, no matter where they physically performed the work.
For non-Minnesota residents, you must allocate wages to Minnesota for work physically performed in the state. If a Michigan or North Dakota resident provided you Form MWR, Reciprocity/Affidavit of Residency do not allocate wages to Minnesota.
When allocating wages to Minnesota on W-2s, enter "MN" in the State box and your Minnesota Tax ID Number in the Employer's state ID number box. For details, see Wage Allocation for Federal Forms W-2.
You must provide us any W-2s and 1099s that report Minnesota withholding by January 31. If your W-2s have no Minnesota withholding, but you are actively registered for withholding tax, we expect you to send them to us.
You must submit 1099s that have Minnesota withholding to us even if you participate in the Combined Federal/State program.
Submit Electronically
If you have more than 10 forms (W-2s plus 1099s), you must electronically submit them to us. Submit your files using our
e-Services system.
For details 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 10 or less forms (W-2s plus 1099s), you may send us paper copies. Mail to:
Minnesota Department of Revenue
Mail Station 1173
600 N. Robert St.
St. Paul, MN 55146-1173
For details on submitting W-2s and 1099s, see:
