Forms W-2 and 1099

By January 31, you must:

• Give W-2s to your employees for the previous year
• Give 1099s to your workers for the previous year

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.

Note: You must submit 1099s that have Minnesota withholding to us even if you participate in the Combined Federal/State program.

Submit Electronically

Submit by Mail

• Withholding Tax Fact Sheet 2 - Submitting W-2 Information
• Withholding Tax Fact Sheet 2a - Submitting 1099 Information
• Minnesota Income Tax Withholding Instructions