If you employ agricultural workers, you must withhold Minnesota income tax if both of these are true:

• Your employees work or live in Minnesota.
• You are required to withhold federal income tax from their wages. For details, see IRS Publication 15 - Circular E.

You must have a Minnesota Tax ID Number and Withholding Tax account before filing and paying. If you need a Minnesota ID number, register:

• Online
• By phone at 651-282-5225 or 1-800-657-3605

For more information, see:

• Withholding Fact Sheet 3 - Agricultural Workers
• Withholding Fact Sheet 10 - New Employer Guide