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Withholding Tax

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Federal Tax Changes Update
We're updating Minnesota tax forms and instructions to reflect federal tax changes made by the 2025 Tax Budget and Reconciliation Bill (H.R. 1). For details, go to 2025 Federal Nonconformity for Income Tax.

Minnesota Withholding Tax is state income tax you as an employer take out of your employees’ wages. You then send this money as deposits to the Minnesota Department of Revenue and file withholding tax returns.

Withholding tax applies to almost all payments made to employees for services they provide for your business. For more information on withholding requirements, see federal Circular E, IRS Publication 15 and our Withholding Tax Instructions.

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