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Wage Allocation on Federal Form W-2

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You must allocate wages earned by Minnesota residents to Minnesota in box 16 of federal Form W-2, regardless of where they physically performed the work. Allocate to Minnesota all wages earned while working in Minnesota and all wages earned while working in another state.

You must also allocate wages earned by non-Minnesota residents to Minnesota for work physically performed in the state. However, do not allocate wages to Minnesota for Michigan or North Dakota residents who provide you a completed Form MWR, Minnesota Reciprocity Exemption Certificate.

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