Form W-4MN is the Minnesota equivalent of federal Form W-4. In some situations, employees must complete Form W-4MN, Minnesota Employee Withholding Allowance/Exemption Certificate, in addition to federal Form W-4.
Recently, Section 2 of Form W-4MN was updated to include an option to claim exempt from Minnesota withholding on wages for Minnesota National Guard pay or active duty U.S. military pay. Note: This update does not affect civilian wages earned by military members.
When is this form necessary?
Employees must complete Form W-4MN if they:
- choose to claim fewer Minnesota withholding allowances than for federal purposes;
- claim more than 10 Minnesota allowances;
- request additional Minnesota withholding to be deducted each pay period; or
- claim to be exempt from Minnesota income tax withholding, and meets one of the requirements listed in the instructions for Form W-4MN.
There is no need for the separate Minnesota form if your employee claims 10 or fewer withholding allowances, does not want additional Minnesota tax withheld and chooses the same number of allowances for both state and federal taxes. Use the same number of allowances reported on Form W-4 to determine Minnesota withholding unless your employee claims fewer Minnesota withholding allowances and provides you Form W-4MN (Minnesota allowances cannot exceed federal allowances).