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Nonresidents Working in Minnesota

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If you are required to withhold federal income tax from a nonresident employee’s wages for work performed in Minnesota, you must also withhold Minnesota income tax in most cases.

Note: If your employee is a resident of Michigan or North Dakota, you may not be required to withhold Minnesota income tax from their wages. For more information, see Minnesota employees covered by reciprocity on our Voluntary Withholding page.

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