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Withholding Tax Fact Sheets

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The Withholding Tax fact sheets listed here provide additional information about tax and withholding requirements.

NameFact Sheet NumberRevision Date
Submitting Form W-2 and W-2c InformationFact Sheet 2December 2025
Submitting Form 1099 InformationFact Sheet 2aDecember 2025
Agricultural WorkersFact Sheet 3December 2025
Fairs and Special EventsFact Sheet 4December 2025
Third-Party Bulk FilersFact Sheet 5December 2025
Corporate OfficersFact Sheet 6December 2025
Household EmployeesFact Sheet 7December 2025
Independent Contractor or Employee?Fact Sheet 8December 2025
Definition of WagesFact Sheet 9December 2025
New Employer GuideFact Sheet 10December 2025
Nonresident Entertainer TaxFact Sheet 11December 2025
Surety Deposits for Non-Minnesota Construction ContractorsFact Sheet 12December 2025
Construction Contracts with State or Local Government AgenciesFact Sheet 13December 2025
Assigning Employee Income to MinnesotaFact Sheet 19December 2025
Reciprocity - Employee WithholdingFact Sheet 20December 2025

 

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