Withholding for Seasonal Businesses

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

After we update your account, you must:

• 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
• Notify your payroll service company of your seasonal status (if applicable)

For details on when to file and deposit, see Withholding Tax Due Dates.