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Depositing and Reporting Withheld Taxes: Minnesota

Depositing and Reporting Withheld Taxes requirements for other states

Federal law and guidance on this subject should be reviewed together with this section.

Authors: David Bahls and Kathi J. Wright, Gray Plant Mooty

Summary

  • Most Minnesota employers file quarterly. The withholding due dates are based on each employer's federal deposit schedule. Certain employers are required to file electronically. See Deposit Thresholds and Schedules.
  • All Minnesota withholding tax returns must be filed either electronically or by phone. The Minnesota electronic filing system is called e-Services and is accessed through the Department of Revenue's website. See Forms.
  • Certain employers are required to make deposits by electronic funds transfer (EFT). Penalties are imposed for noncompliance. See Electronic Deposit Requirements.