field_block:node:page:title
Withholding for Seasonal Businesses
field_block:node:page:body
If you have a seasonal business, you may be able to deposit and file for only the quarters you pay wages.
field_block:node:page:field_paragraph
You qualify if you consistently withhold tax in the same quarters (up to three, but not all four) each calendar year. If your season varies due to weather or other factors, choose the quarters that match your longest season.
You do not qualify if you are registered as a third-party bulk filer.
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.
If you have clients that want to file and pay seasonally, they must contact us.
If you have seasonal clients, you will only deposit tax and file returns for active quarters. We will reject a return if you file for an inactive quarter.
