Employer instructions are on the next page.
Itemized Deducons and Addional Income Worksheet
1 Enter an estimate of your 2020 Minnesota itemized deductions. For 2020, you may have to reduce your itemized deductions
if your income is over $197,850 ($98,925) if you are married ling separately). .....................................
2
Enter one of the following based on your ling status:
...........................................................
a. $24,800 if Married Filing Jointly
b. $18,650 if Head of Household
c. $12,400 if Single or Married Filing Separately
3 Subtract step 2 from step 1. If zero or less, enter 0 .............................................................
4 Enter an estimate of your 2020 additional standard deduction (from page XX of the Form M1 instructions) ...............
5 Add steps 3 and 4 .......................................................................................
6 Enter an estimate of your 2020 taxable nonwage income ........................................................
7 Subtract step 6 from step 5. If zero, enter 0. If less than zero, enter the amount in parentheses...........................
8 Divide the amount on step 7 by $4,300. If a negative amount, enter in parentheses. Do not include fractions ..............
9 Enter the number on step F of Section 1 on page 1 .............................................................
10 Add step 8 and 9 and enter the total here. If zero or less, enter 0. Enter this amount on line 1 of page 1. .................
Secon 2 — Minnesota Exempon
Your employer will not withhold Minnesota taxes from your pay if you are exempt from Minnesota withholding. You cannot claim exempt
from withholding if all of the following apply:
• Another person can claim you as a dependent on their federal tax return
• Your annual income exceeds $1,100
• Your annual income includes more than $350 of unearned income
Box A
Check box A of Section 2 to claim exempt if all of the following apply:
• You meet the requirements to be exempt from federal withholding
• You had no Minnesota income tax liability in the prior year and received a full refund of Minnesota tax withheld
• You expect to have no Minnesota income tax liability for the current year
Box B
Check box B of Section 2 if you are not claiming exempt from federal withholding, but meet the second and third requirements for box A.
Box C
Check box C in Section 2 to claim exempt if all of the following apply:
• You are the spouse of a military member assigned to duty in Minnesota
• You and your spouse are domiciled in another state
• You are in Minnesota solely to be with your active duty military spouse member
Boxes D-F
If you receive income from the following sources, it is exempt from Minnesota withholding. Your employer will not withhold Minnesota tax
from that income when you check the appropriate box in Section 2.
• Box D: You receive wages as a member of an American Indian tribe living and working on the reservation of which you are an enrolled
member.
• Box E: You receive wages for Minnesota National Guard (MNG) pay or for active duty U.S. military pay. MNG and active duty U.S.
military members can claim exempt from Minnesota withholding on these wages, even if taxable federally. For more information, see
Income Tax Fact Sheet 5, Military Personnel.
• Box F: You receive a military pension or other military retirement pay calculated under U.S. Code title 10, sections 1401 through 1414, 1447
through 1455, and 12733. You may claim exempt from Minnesota withholding on this income even if it is taxable federally.
Note: You may not want to claim exempt if you (or your spouse if ling a joint return) expect to have other forms of income subject to
Minnesota tax and you want to avoid owing tax at the end of the year.
If you claim exempt from Minnesota withholding, you must provide your employer with a new Form W-4MN by February 15 of each year.
Nonresident Alien
If you are a nonresident alien for federal tax purposes, do not complete Section 2.
Addional Minnesota Withholding
If you would like an additional amount of tax to be deducted per payment period, enter the amount on line 2. Do not enter a percentage of the
payment you want to be deducted.
Use of Informaon
All information on Form W-4MN is private by state law. It cannot be given to others without your consent, except to the Internal Revenue Service,
to other states that guarantee the same privacy, and by court order. Your name, address, and Social Security number are required for identication.
Information about your allowances is required to determine your correct tax. We ask for your phone number so we can call if we have a question.
Quesons?
• Website: www.revenue.state.mn.us
• Email: withholding.tax@state.mn.us
• Phone: 651-282-9999 or 1-800-657-3594 (toll-free)