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  • Instructions

  • This portal will guide you through the process of completing the following forms:

    Federal I-9
    Federal W4

    State W-4MN

    Documents that establish both identity and employment authorization will need to be uploaded in accordance with the I-9. A list of approved documents is noted below.

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  • Employment Eligibility Verification

    USCIS Form I-9Department of Homeland Security 
  • Employment Eligibility Verification Department of Homeland Security

    U.S. Citizenship and Immigration Services

    USCIS

    Form I-9

    OMB No. 1615-0047

     Expires 10/31/2022

  • Section 1. Employee Information and Attestation (Employees must complete and sign Section 1 of Form I-9 no later than the first day of employment, but not before accepting a job offer.)

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  • Complete Steps 2-4 ONLY if they apply to you; otherwise, skip to Step 5.  See below for more information on each step, who can claim exemption from withholding, when to use the online estimator, and privacy.

  • Step 2: Multiple Jobs or Spouse Works
    Complete this step if you (1) hold more than one job at a time, or (2) are married filing jointly and your spouse also works. The correct amount of withholding depends on income earned from all of these jobs.

    Do only one of the following.

    (a) Use the estimator at www.irs.gov/W4App for most accurate withholding for this step (and Steps 3–4); or

    (b) Use the Multiple Jobs Worksheet on page 3 and enter the result in Step 4(c) below for roughly accurate withholding; or

  • TIP: To be accurate, submit a 2020 Form W-4 for all other jobs. If you (or your spouse) have self-employment income, including as an independent contractor, use the estimator.


    Complete Steps 3–4(b) on Form W-4 for only ONE of these jobs. Leave those steps blank for the other jobs. (Your withholding will be most accurate if you complete Steps 3–4(b) on the Form W-4 for the highest paying job.)

  • Step 3: Claim Dependents


    If your income will be $200,000 or less ($400,000 or less if married filing jointly)

  • Step 4 (optional): Other Adjustments

  • Step 5: Sign Here

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  • General Instructions

    Future Developments For the latest information about developments related to Form W-4, such as legislation enacted after it was published, go to www.irs.gov/FormW4.

    Purpose of Form

    Complete Form W-4 so that your employer can withhold the correct federal income tax from your pay. If too little is withheld, you will generally owe tax when you file your tax return and may owe a penalty. If too much is withheld, you will generally be due a refund. Complete a new Form W-4 when changes to your personal or financial situation would change the entries on the form. For more information on withholding and when you must furnish a new Form W-4, see Pub. 505.

    Exemption from withholding. You may claim exemption from withholding for 2020 if you meet both of the following conditions: you had no federal income tax liability in 2019 and you expect to have no federal income tax liability in 2020. You had no federal income tax liability in 2019 if (1) your total tax on line 16 on your 2019 Form 1040 or 1040-SR is zero (or less than the sum of lines 18a, 18b, and 18c), or (2) you were not required to file a return because your income was below the filing threshold for your correct filing status. If you claim exemption, you will have no income tax withheld from your paycheck and may owe taxes and penalties when you file your 2020 tax return. To claim exemption from withholding, certify that you meet both of the conditions above by writing “Exempt” on Form W-4 in the space below Step 4(c). Then, complete Steps 1(a), 1(b), and 5. Do not complete any other steps. You will need to submit a new Form W-4 by February 16, 2021.

    Your privacy.

    If you prefer to limit information provided in Steps 2 through 4, use the online estimator, which will also increase accuracy. As an alternative to the estimator: if you have concerns with Step 2(c), you may choose Step 2(b); if you have concerns with Step 4(a), you may enter an additional amount you want withheld per pay period in Step 4(c). If this is the only job in your household, you may instead check the box in Step 2(c), which will increase your withholding and significantly reduce your paycheck (often by thousands of dollars over the year).

    When to use the estimator.

    Consider using the estimator at www.irs.gov/W4App if you:

    1. Expect to work only part of the year;

    2. Have dividend or capital gain income, or are subject to additional taxes, such as the additional Medicare tax;

    3. Have self-employment income (see below); or

    4. Prefer the most accurate withholding for multiple job situations.

    Self-employment. Generally, you will owe both income and self-employment taxes on any self-employment income you receive separate from the wages you receive as an employee. If you want to pay these taxes through withholding from your wages, use the estimator at www.irs.gov/W4App to figure the amount to have withheld.

    Nonresident alien. If you’re a nonresident alien, see Notice 1392, Supplemental Form W-4 Instructions for Nonresident Aliens, before completing this form.

  • Specific Instructions

    Step 1(c). Check your anticipated filing status. This will determine the standard deduction and tax rates used to compute your withholding.

    Step 2. Use this step if you (1) have more than one job at the same time, or (2) are married filing jointly and you and your spouse both work.

    Option (a) most accurately calculates the additional tax you need to have withheld, while option (b) does so with a little less accuracy.

    If you (and your spouse) have a total of only two jobs, you may instead check the box in option (c). The box must also be checked on the Form W-4 for the other job. If the box is checked, the standard deduction and tax brackets will be cut in half for each job to calculate withholding. This option is roughly accurate for jobs with similar pay; otherwise, more tax than necessary may be withheld, and this extra amount will be larger the greater the difference in pay is between the two jobs.

    CAUTION Multiple jobs.

    Complete Steps 3 through 4(b) on only one Form W-4. Withholding will be most accurate if you do this on the Form W-4 for the highest paying job.

    Step 3. Step 3 of Form W-4 provides instructions for determining the amount of the child tax credit and the credit for other dependents that you may be able to claim when you file your tax return. To qualify for the child tax credit, the child must be under age 17 as of December 31, must be your dependent who generally lives with you for more than half the year, and must have the required social security number. You may be able to claim a credit for other dependents for whom a child tax credit can’t be claimed, such as an older child or a qualifying relative. For additional eligibility requirements for these credits, see Pub. 972, Child Tax Credit and Credit for Other Dependents. You can also include other tax credits in this step, such as education tax credits and the foreign tax credit. To do so, add an estimate of the amount for the year to your credits for dependents and enter the total amount in Step 3. Including these credits will increase your paycheck and reduce the amount of any refund you may receive when you file your tax return.

    Step 4 (optional).

    Step 4(a). Enter in this step the total of your other estimated income for the year, if any. You shouldn’t include income from any jobs or self-employment. If you complete Step 4(a), you likely won’t have to make estimated tax payments for that income. If you prefer to pay estimated tax rather than having tax on other income withheld from your paycheck, see Form 1040-ES, Estimated Tax for Individuals.

    Step 4(b). Enter in this step the amount from the Deductions Worksheet, line 5, if you expect to claim deductions other than the basic standard deduction on your 2020 tax return and want to reduce your withholding to account for these deductions. This includes both itemized deductions and other deductions such as for student loan interest and IRAs.

    Step 4(c). Enter in this step any additional tax you want withheld from your pay each pay period, including any amounts from the Multiple Jobs Worksheet, line 4. Entering an amount here will reduce your paycheck and will either increase your refund or reduce any amount of tax that you owe.

  • Step 2(b) - Multiple Jobs Worksheet

    (Keep for your records)
  • If you choose the option in Step 2(b) on Form W-4, complete this worksheet (which calculates the total extra tax for all jobs) on only ONE Form W-4. Withholding will be most accurate if you complete the worksheet and enter the result on the Form W-4 for the highest paying job.

    Note: If more than one job has annual wages of more than $120,000 or there are more than three jobs, see Pub. 505 for additional tables; or, you can use the online withholding estimator at www.irs.gov/W4App

  • 2. Three jobs. If you and/or your spouse have three jobs at the same time, complete lines 2a, 2b, and 2c below. Otherwise, skip to line 3.

  • Step 4(b)—Deductions Worksheet (Keep for your records.)

  • Privacy Act and Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. Internal Revenue Code sections 3402(f)(2) and 6109 and their regulations require you to provide this information; your employer uses it to determine your federal income tax withholding. Failure to provide a properly completed form will result in your being treated as a single person with no other entries on the form; providing fraudulent information may subject you to penalties. Routine uses of this information include giving it to the Department of Justice for civil and criminal litigation; to cities, states, the District of Columbia, and U.S. commonwealths and possessions for use in administering their tax laws; and to the Department of Health and Human Services for use in the National Directory of New Hires. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.
    You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by Code section 6103.

    The average time and expenses required to complete and file this form will vary depending on individual circumstances. For estimated averages, see the instructions for your income tax return.

    If you have suggestions for making this form simpler, we would be happy to hear from you. See the instructions for your income tax return.

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  • Section 1 — Determining Minnesota Allowances

    A- Enter “1” for yourself if no one else can claim you as a dependent      

    B- Enter “1” if any of the following apply:      
    • You are single and have only one job
    • You are married, have only one job, and your spouse does not work
    • Your wages from a second job or your spouse’s wages are $1500 or less

    C- Enter “1” for your spouse. You may choose to enter “0” if you are married and have either a
    working spouse or more than one job. (Entering “0” may help you avoid having too little tax withheld.)      

    D- Enter the number of dependents (other than your spouse or yourself) you will claim on your tax return.      

    E- Enter “1” if you will file as Head of Household (see instructions for qualifying as Head of Household).      

    F- Total number of allowances claimed. Add steps A through E.      

    If you plan to itemize deductions on your 2020 Minnesota income tax return, you may also complete the Itemized Deductions and Additional Income Worksheet below.

  • Minnesota Allowances and Additional Withholding
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  • Form W-4MN Employee Instructions

    Complete this form for your employer to calculate the amount of Minnesota income tax to be withheld from your pay.

    What’s New?
    Beginning in 2020, federal Form W-4 does not use withholding allowances. If you complete a 2020 Form W-4, you must complete Minnesota
    Form W-4MN to determine your allowances for Minnesota income tax withholding.

    When should I complete Form W-4MN?
    Complete Form W-4MN if any of the following apply:
    • You begin employment
    • You change your filing status
    • You reasonably expect to change your filing status in the next calendar year
    • Your personal or financial situation changes
    • You claim exempt from Minnesota withholding (see Section 2 instructions for qualifications)
    • You request an additional amount of tax deducted each pay period
    If you have not had sufficient Minnesota income tax withheld from your wages, we may assess penalty and interest when you file your state
    income tax return.


    Your employer may be required to submit copies of your Form W-4MN to the Minnesota Department of Revenue.

    Note: You may be subject to a $500 penalty if you submit a false Form W-4MN.

    What if I have completed federal Form W-4?
    If you completed a Form W-4 from 2019 or in prior years, you may complete Form W-4MN to determine your allowances for Minnesota
    withholding purposes. Your allowances on Form W-4MN must not exceed your allowances on a Form W-4 (from 2019 or earlier) that your
    employer used to determine your federal withholding. If you completed a 2020 Form W-4, you must complete Form W-4MN to determine
    your allowances for Minnesota withhholding.

    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. You must provide
    your employer with a new Form W-4MN by February 15 of each year if you claim exempt.
    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

    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 allowed to claim dependents, you may enter the number of dependents on
    Step D.


    Section 1 — Minnesota Allowances Worksheet
    Complete Section 1 to find your allowances for Minnesota withholding tax. For regular wages, withholding must be based on allowances you
    claimed and may not be a flat 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 Multiple Jobs
    If your spouse works or you have more than one job, figure 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
    You may claim Head of Household as your filing status if you are unmarried and pay more than 50 percent 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 filing status
    on your tax return.


    What if I itemize deductions on my Minnesota return or have other nonwage income?
    Use the Itemized Deductions and Additional Income Worksheet to find your Minnesota withholding allowances. Complete Section 1 on page 1,
    then follow the steps in the worksheet on the next page to find additional allowances.

  • Itemized Deductions and Additional 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 filing separately)      

    2 Enter one of the following based on your filing 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 11 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.      

  • Section 2 — Minnesota Exemption
    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 filing 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.
    Additional 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 Information
    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 identification.
    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.
    Questions?
    • Website: www.revenue.state.mn.us
    • Email: withholding.tax@state.mn.us
    • Phone: 651-282‑9999 or 1-800-657-3594 (toll-free)

     

    Form W-4MN Employer Instructions
    What’s New?
    Beginning in 2020, federal Form W-4 will not determine withholding allowances used to determine the amount of Minnesota withholding. Employees
    completing a 2020 Form W-4 will need to complete 2020 Form W-4MN to determine the appropriate amount of Minnesota withholding.
    Use the amount on line 1 of page 1 for calculating the withholding tax for your employees.
    When does an employee complete Form W-4MN?
    Employees complete Form W-4MN when they begin employment or when their personal or financial situation changes.
    How should I determine Minnesota withholding for an employee that does not complete Form W-4MN?
    If an employee does not complete Form W-4MN and they have a federal Form W-4 (from 2019 or prior years) on file, use the allowances on
    their federal Form W-4. If the employee does not complete a Form W-4MN, withhold Minnesota tax as if the employee is single with zero
    withholding allowances.
    What if my employee claims to be exempt from Minnesota withholding?
    If your employee claims exempt from Minnesota withholding, they must complete Section 2 of Form W-4MN. They must provide you with a
    new Form W-4MN by February 15 of each year.
    When do I need to submit copies of a Form W-4MN to the department?
    You must send copies of Form W-4MN to us if any of the following apply:
    • The employee claims more than 10 Minnesota withholding allowances
    • The employee checked box A or B under Section 2, and you reasonably expect the employee’s wages to exceed $200 per week
    • You believe the employee is not entitled to the number of allowances claimed
    You do not need to submit Form W-4MN to us if the employee is asking to have additional Minnesota withholding deducted from their pay.
    We may assess a $50 penalty for each Form W-4MN you do not file with us when required.
    Mail Forms W-4MN to:
    Minnesota Department of Revenue
    Mail Station 6501
    600 N. Robert St.
    St. Paul, MN 55146-6501


    What if my employee is a resident of a reciprocity state?
    If your employee is a resident of North Dakota or Michigan and they do not want you to withhold Minnesota tax from their wages, they must
    complete Form MWR, Reciprocity Exemption/Affidavit of Residency. They must complete a Form MWR by February 28 of each year, or within
    30 days after they begin working or change their permanent residence. See Withholding Fact Sheet 20, Reciprocity - Employee Withholding, for
    more information.


    What is an invalid Form W-4MN?
    A Form W-4MN is considered invalid if any of the following apply:
    • There is any unauthorized change or addition to the form, including any change to the language certifying the form is correct
    • The employee indicates in any way the form is false by the date they provide you with the form
    • The form is incomplete or lacks the necessary signatures
    • Both Section 1 and Section 2 were completed
    • The employer information is incomplete


    What if I receive an invalid form?
    Do not use the invalid form to calculate Minnesota income tax withholding. Have the employee complete and submit a new Form W-4MN. If
    the employee does not give you a valid form, and you have an earlier Form W-4MN or Form W-4 (from 2019 or prior years) from them, use the
    earlier form to calculate their withholding. Otherwise, withhold taxes as if the employee is single and claiming zero withholding allowances.


    What if my employee is a nonresident alien of the United States?
    If the wages to this employee are subject to income tax withholding, you will use Table 1 and the procedure under Withholding Adjustment
    for Nonresident Alien Employees in IRS Publication 15-T to determine the correct Minnesota withholding tax. Do not use this procedure for
    nonresident alien students from India and business apprentices from India.

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