Contractor Affidavit Requirements

Submit a Contractor Affidavit when you complete work on a government construction project. This requirement applies 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 the project is complete. Do not give a subcontractor their final payment until you receive their certified Contractor Affidavit.

Note: You must submit your contractor affidavit using the same method as your subcontractors. For details, see How do I submit a Contractor Affidavit?

Submit your Contractor Affidavit either:

• 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).

Note: If you are an out-of-state contractor and do not have a Minnesota Tax ID Number, file a paper Form IC134. Include your payroll records for the project.

• Withholding Fact Sheet 13 - Construction Contracts with State and Local Government Agencies
• How do I get a certified Contractor Affidavit?