Form IC134 Instrucons
Minnesota Tax ID Number
You must have a Minnesota tax ID number
if you have employees who work in Min-
nesota. You must enter your Minnesota tax
ID number on Form IC134.
If you don’t have a Minnesota tax ID
number, apply online at
www.revenue.state.mn.us or by calling our
Business Registration Ofce at 651-282-
5225 or 1-800-657-3605.
If you have no employees and did all the
work yourself, you do not need a Minnesota
tax ID number. Instead, enter your Social
Security number in the space for Minnesota
tax ID number and explain who did the
work.
Submit Contractor Adavit
Form IC134 cannot be processed by the
Department of Revenue until you nish the
work. If you submit the form before the
project is completed, it will be returned to
you unprocessed.
If any withholding payments are due to the
state, Minnesota law requires certied pay-
ments before we approve your Form IC134.
If you are a subcontractor or sole contrac-
tor, submit the form when you have com-
pleted your part of the project.
If you are a prime contractor, submit the
form when the entire project is completed
and you have received certied Contractor
Afdavits from all of your subcontractors.
If you’re a prime contractor and a
subcontractor on the same project
If you were hired as a subcontractor to do
work on a project, and you subcontracted
all or a part of your portion of the project to
another contractor, you are a prime contrac-
tor as well. Complete both the subcontrac-
tor and prime contractor areas on a single
Form IC134.
You may submit your Contractor Afdavit
either electronically or by mail. This af-
davit must be certied and returned before
the state or any of its subdivisions can make
nal payment for your work.
Contractor Adavit
No state agency or local unit of government
can make nal payment to a contractor until
the Department of Revenue has certied
that the contractor and any subcontractor
have fullled the requirements of Minne-
sota withholding tax laws.
If you are a prime contractor, a contractor
or a subcontractor who did work on a proj-
ect for the state of Minnesota or any of its
local government subdivisions — such as a
county, city or school district — you must
submit a Contractor Afdavit to the Depart-
ment of Revenue to receive a certicate of
compliance.
Use of Informaon
The Department of Revenue needs all the
requested information to determine if you
have met the state income tax withholding
requirements. If all required information is
not provided, Form IC134 will be returned
to you for completion.
All information on this Contractor Afdavit
is private by state law. It cannot be given to
others without your permission, except to
the Internal Revenue Service, other states
that guarantee the same privacy and certain
government agencies as provided by law.
For an immediate response: Complete and
submit your Contractor Afdavit electroni-
cally. Go to www.revenue.state.mn.us and
choose Withholding Tax. Under the File
and Pay tab, click on Contractor Afdavit
Information for Government Projects.
You may complete and mail Form IC134
to: Minnesota Revenue, Mail Station 6610,
St. Paul, MN, 55146-6610. If you have
fullled the requirements of Minnesota
withholding tax laws, the department will
sign your Form IC134 and return it to you.
To receive your nal payment, submit the
certied Contractor Afdavit to the govern-
ment unit for which the work was done. If
you are a subcontractor, submit the certied
Contractor Afdavit to your prime contrac-
tor to receive your nal payment.
Informaon and Assistance
Additional forms and information, includ-
ing fact sheets and frequently asked ques-
tions, are available on our website.
Website: www.revenue.state.mn.us
Email: withholding.tax@state.mn.us
Phone: 651-282-9999 or 1-800-657-3594
This information is available in alternate
formats.