Withholding and Your Income Tax Return

If you had Minnesota income tax withheld from your income, complete Schedule M1W, Minnesota Income Tax Withheld. List all Minnesota income tax withholding from wages, salaries, pensions, or other income. 

How to Report Minnesota Withholding

Use Schedule M1W to report your wages and Minnesota income tax withheld. Do not report withholding for federal income tax, Social Security tax, or another state's tax. 

• You can generally find Minnesota tax withheld on federal Forms W-2 and 1099.
• Nonresident Partners or Shareholders may have Minnesota tax withheld on Schedule KPI or Schedule KS. 

Include Schedule M1W with your Minnesota income tax return (Form M1, Individual Income Tax). Do not include your W-2s or 1099s with Form M1.

Note: Keep copies of your W-2s and 1099s with your tax records in case of questions about your return. For details, see Recordkeeping for Income Tax Purposes.

If you do not receive a W-2 or 1099-R form by January 31, contact your employer. For more information, see Request Copies of W-2 or 1099 Forms.

Worker Classification and Withholding

Make sure the business you work for classifies you correctly, as this may affect your pay, tax liability, benefits, and legal protections at work. 

Employees

If you are classified as an employee, you will usually have Minnesota income tax withheld from your pay and receive a Form W-2 from your employer. For details, see Minnesota Withholding for Employees.

Independent Contractors

If you are classified as an independent contractor, you will usually not have income tax withheld and may need to make estimated tax payments. You should receive a Form 1099 from any business you work for if they pay you at least $600 or withhold Minnesota tax. You must report this income even if you do not receive a 1099.

For more information, see Independent Contractor or Employee (Withholding Fact Sheet 8).