Withholding for Seasonal Businesses

Contact us at withholding.tax@state.mn.us, or call 651-282-9999 or 1-800-657-3594 (toll-free). We will need information about your business’ active and inactive quarters. If you use a payroll service company, contact them and ask if they can file seasonally.

• Notify your payroll service company of your seasonal status (if applicable).
• Deposit tax for active quarters only.
• File returns for active quarters only, even if your season is shorter than expected and you did not pay wages.
• Contact us if you need to file and pay during an inactive quarter.