Form W-4MN Employee Instrucons
When should I complete Form W-4MN?
Complete Form W-4MN if any of these apply:
• You begin employment
• You change your ling status
• You reasonably expect to change your ling status in the next calendar year
• Your personal or nancial situation changes
• You claim exempt from Minnesota withholding (see Section 2 instructions for qualications)
If you have not had sucient Minnesota income tax withheld from your wages, we may assess penalty and interest when you le your state
income tax return.
Note: Your employer may be required to submit a copy of your Form W-4MN to the Minnesota Department of Revenue. You may be subject to a
$500 penalty if you provide a false Form W-4MN.
What if I have completed federal Form W-4?
If you completed a 2021 Form W-4, you must complete Form W-4MN to determine your Minnesota withholding allowances.
What if I am exempt from Minnesota withholding?
If you claim exempt from Minnesota withholding, complete only Section 2 of Form W-4MN and sign the form to validate it. If you complete
Section 2, you must complete a new Form W-4MN by February 15 in each following year.
You cannot claim exempt from withholding if all of these 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
What if I am a nonresident alien for U.S. income taxes?
If you are a nonresident alien, you are not allowed to claim exempt from withholding. You will check the single box for marital status
regardless of your actual marital status and may enter one personal allowance on Step A. Enter zero on steps B, C, and E.
If you are resident of Canada, Mexico, South Korea, or India, and are allowed to claim dependents, you may enter the number of dependents on
Step D.
Secon 1 — Minnesota Allowances Worksheet
Complete Section 1 to nd your allowances for Minnesota withholding tax. For regular wages, withholding must be based on allowances you
claimed and may not be a at amount or percentage of wages.
If you expect to owe more income tax for the year than will be withheld, you can claim fewer allowances or request additional Minnesota
withholding from your wages. Enter the amount of additional Minnesota income tax you want withheld on line 2 of Section 1.
Nonwage Income
Consider making estimated payments if you have a large amount of “nonwage income.” Nonwage income (other than tax-exempt income)
includes interest, dividends, net rental income, unemployment compensation, gambling winnings, prizes and awards, hobby income, capital
gains, royalties, and partnership income.
Two Earners or Mulple Jobs
If your spouse works or you have more than one job, gure the total number of allowances you are entitled to claim on all jobs using
worksheets from only one Form W-4MN. Usually, your withholding will be more accurate when all allowances are claimed on the Form
W-4MN for the highest paying job and zero allowances are claimed on the others.
Head of Household Filing Status
You may claim Head of Household as your ling status if you are unmarried and pay more than 50% of the costs of keeping up a home for
yourself, your dependents, and other qualifying individuals. Enter “1” on Step E if you may claim Head of Household as your ling status on
your tax return.
What if I itemize deducons on my Minnesota return or have other nonwage income?
Use the Itemized Deductions and Additional Income Worksheet to nd your Minnesota withholding allowances. Complete Section 1 on page 1,
then follow the steps in the worksheet on the next page to nd additional allowances.
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 these 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
Complete this form for your employer to calculate the amount of Minnesota income tax to be withheld from your pay.
Connued