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					        Minnesota
   2011 Income Tax
        Withholding
                                                      Instruction Booklet
                                                      and Tax Tables
                                                      Start using this booklet January 1, 2011


Contents                                              e-Services for Businesses
Fact sheets . . . . . . . . . . . . . . . . . . 2
Directory . . . . . . . . . . . . . . . . . . . . 2   ■ File and pay electronically
What’s new . . . . . . . . . . . . . . . . . . 3
Register for a Minnesota                              ■ Submit W-2s and 1099s electronically
    tax ID number . . . . . . . . . . . . . 3
Report business changes or                            ■ Submit contractor affidavits (IC134s) electronically
    end withholding tax account . . 3
Employers using                                       ■ View tutorials and informational web videos
    payroll services . . . . . . . . . . . . 4
Withholding requirements . . . 4–6                    ■ Sign up to receive email updates regarding withholding tax
Forms for Minnesota                                     and due date notifications
    withholding tax . . . . . . . . . . . . 7
Report federal changes . . . . . . . . 7
Determine amount to withhold . . 8                    You can download this instruction booklet, tax tables,
Deposit taxes . . . . . . . . . . . . 8–10            fact sheets and forms.
File your return . . . . . . . . . . 10–11
Worksheets . . . . . . . . . . . . . 12–13            Go to our website at:
File electronically. . . . . . . . . 14–16
W-2, W-2c and 1099 forms 16–17
Penalties and interest . . . . . . . 18
                                                      www.taxes.state.mn.us
Amend your return . . . . . . . . . . 18
Withholding tax tables . . . . 19–37
Computer formula . . . . . . . . . . 38
Business tax workshops . . . . . 39
Fact sheets                                          Directory
Fact sheets are available on our website             Withholding
at www.taxes.state.mn.us or by calling               Tax Information . . . . . . . . . . . . 651-282-9999 or
651-282-9999 or 1-800-657-3594.                                                               1-800-657-3594
                                                                                                           www.taxes.state.mn.us
Fact sheet
 number       Title                                                                             email: withholding.tax@state.mn.us

 #2 & 2a      Specifications for Submitting          e-File Minnesota . . . . . . . . . . . . . . . . . . . . . www.taxes.state.mn.us
              W-2/1099s Electronically                                                                               1-800-570-3329
     #3       Agricultural Workers                   Business Registration . . . . . . . . . . . . . . . . www.taxes.state.mn.us
     #4       Fairs and Special Events                                       email: business.registration@state.mn.us
     #5       Third Party Bulk Filers                                                  651-282-5225 or 1-800-657-3605
     #6       Corporate Officers                     Business Tax Education . . . . . . . . . . . . . . . . . . . . . . 651-297-4213
     #7       Household Employees                    Minnesota Relay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 711 (tty)
     #8       Independent Contractor or
              Employee?
                                                     Federal offices
                                                     Internal Revenue Service (IRS) . . . . . . . . . . . . . . . . . . . www.irs.gov
     #9       Definition of Wages
                                                                                                                                1-800-829-1040
     #10      New Employer Guide                        Business taxes . . . . . . . . . . . . . . . . . . . . . . . . . . 1-800-829-4933
     #11      Nonresident Entertainer Tax               Forms order line . . . . . . . . . . . . . . . . . . . . . . . . . 1-800-829-3676
     #12      Surety Deposits for Non-Minnesota      U.S. Citizenship and Immigration Services
              Construction Contractors                  (I-9 forms) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . www.uscis.gov
     #13      Construction Contracts with State                                                                                 1-888-464-4218
              and Local Government Agencies          Social Security Administration . . www.socialsecurity.gov/employer
     #14      Step-by-Step Guide to Filing and                                                                                  1-800-772-1213
              Paying Electronically for Quarterly    Minnesota state offices
              Filers
                                                     Employment and Economic Development
     #15      Step-by-Step Guide to Paying             (unemployment insurance) . . . . . . . . . . . . . . . . . . www.uimn.org
              Electronically                                                                               651-296-6141 (press “4”)
     #16      Step-by-Step Guide to Filing and                                                             email: ui.mn@state.mn.us
              Paying Electronically for Annual       Human Services
              Filers                                   New Hire Law . . . . . . . . . . . . . . . . . . . . . . . www.mn-newhire.com
     #17      Step-by-Step Guide to Filing                                                  651-227-4661 or 1-800-672-4473
              Amended Returns                                                                                       fax 1-800-692-4473
     #18      Income Tax Withholding on              Labor and Industry
              Payments to Independent                  Labor Standards . . . . . . . . . . . . . . . . . . . . . . . . . . www.dli.mn.gov
              Contractors in the Construction                                               651-284-5005 or 1-800-342-5354
              Trades
                                                        Workers’ Compensation . . . . . . www.dli.mn.gov/workcomp.asp
     #19      Nonresident Wage Income
              Assigned to Minnesota                                                 651-284-5005 or 1-800-342-5354
                                                                             email: DLI.communications@state.mn.us
     #20      Reciprocity

The information you provide on your tax return is    Check our website for the most current information
private by state law. It cannot be given to others   Updates may occur after this booklet is published that could affect
without your consent except to the IRS, other        your Minnesota withholding taxes for 2011. Check our website
states that guarantee the same privacy and           periodically for any updates.
certain government units as provided by law.
                                                     To find the most up-to-date withholding tax information, go to
                                                     www.taxes.state.mn.us and click “Withholding tax” on the left navi-
 2
                                                     gation panel. Bookmark the page for easy reference.
What’s new
Minnesota Form W-4MN                    of Revenue if you have more than         Tutorials and other informational
The new Minnesota Form W-4MN,           25 forms for tax year 2010. This is      withholding tax videos are available
Minnesota Employee Withholding          true even if you are not required to     at www.taxes.state.mn.us.
Allowance/Exemption Certificate,        electronically submit forms to the
must be completed in addition to        IRS. The Minnesota electronic filing     Electronic payments from
federal Form W-4 in some situations.    threshold decreases to 10 forms for      foreign bank accounts no
These forms are used to determine       2011 and beyond. See “Electronic         longer accepted
Minnesota income tax with-              filing requirements” on page 17.         When paying electronically, you must
holding. For more information, see                                               use an account not associated with
                                        Interest rate                            any foreign banks.
“Employee’s Withholding Allowance
                                        The 2011 interest rate is 3 percent.
Certificates” on page 7.                                                         For a list of other payment options
                                        W-2 tutorials                            available to businesses, go to our
W-2 and 1099 forms                      View our new online withholding tax      website.
You must electronically submit          tutorials, including ones that show
your 2010 W-2 and required 1099         how to submit W-2 forms to the
forms to the Minnesota Department       department using various methods.

Register for a Minnesota tax ID number
You must register to file withholding      who is carrying on a trade or busi-   To register for a Minnesota tax
tax if you:                                ness as a sole proprietorship for     ID number, go to our website at
                                           work performed in Minnesota,          www.taxes.state.mn.us. If you do
•	 have	employees	and	anticipate	
                                        •	 make	mining	and	exploration	          not have Internet access, contact
   withholding tax from their wages
                                           royalty payments on which you are     Business Registration (see page 2).
   in the next 30 days;
                                           required to withhold Minnesota        Note: If you currently have a
•	 agree	to	withhold	Minnesota	taxes	
                                           taxes; or                             Minnesota tax ID number for other
   when you are not required to with-
   hold;                                •	 are	a	corporation	with	corporate	     Minnesota taxes for the same busi-
                                           officers performing services          ness, you can add a withholding tax
•	 pay	nonresident	employees	to	do	
                                           in Minnesota who will have            account to your number. To update
   work for you in Minnesota (see
                                           withholding from their wages.         your business information, go to
   “Exceptions” on page 4);
                                                                                 www.taxes.state.mn.us or contact
•	 are	a	construction	contractor	       If you do not register before you
                                                                                 Business Registration (see page 2).
   required to withhold 2 percent       start withholding tax from your
   of the total payments made to an     employees’ wages, you may be
   individual construction contractor   assessed a $100 penalty.


Report business changes or end withholding tax account
You must notify us if you change the    or contact Business Registration (see    If you end your withholding tax
name, address or ownership of your      page 2).                                 account, you must file a final year-end
business; close your business; or no                                             return (if you are a quarterly filer) or
                                        If the ownership or legal organization
longer have employees.                                                           annual return (if you are an annual
                                        of your business changes and you are     filer) within 30 days after the end of
To update your business information     required to apply for a new federal ID
online, go to www.taxes.state.mn.us                                              the quarter in which you close
                                        number, you must register for a new      your withholding tax account.        3
                                        Minnesota tax ID number.
Employers using payroll services
As an employer, you are responsible      Payroll service companies (third           If our records show you use a payroll
for ensuring your filings and pay-       party bulk filers) must register with      service, your payments must be made
ments are made on time even if           the department and give us a list of       electronically.
you contract with a payroll service      clients for whom they provide tax ser-
                                                                                    Note: You can call our withholding
company. We are required to notify       vices. They are required to electroni-
                                                                                    tax information line (see page 2)
you of any underpayment on your          cally remit to us any tax they collect
                                                                                    during regular business hours to
withholding account. If you receive a    from clients. For more information
                                                                                    verify your account information.
notice, work with your payroll service   on payroll service requirements, read
to decide which of you will contact us   Fact Sheet 5 (see page 2).
to correct your account.


Withholding requirements
If you employ anyone who works in        You must withhold Minnesota income         For details and resources to help you
Minnesota or is a Minnesota resident     tax from the wages you pay employees       make the determination, read Fact
and you are required to withhold fed-    and then remit the amount withheld         Sheet 8 (see page 2).
eral income tax from the employee’s      to the department. You must withhold
wages, in most cases you are also        tax even if you pay employees in cash      Withhold from income
required to withhold Minnesota           or give them other goods or services in
income tax.                              exchange for working for you. Goods
                                                                                    assignable to Minnesota
                                         and services are subject to Minnesota      Minnesota residents. You must
If you are not required to withhold                                                 withhold Minnesota income tax from
                                         withholding tax to the same extent
federal income tax from the                                                         wages paid to a Minnesota resident
                                         they are subject to federal withholding
employee’s wages, in most cases                                                     regardless of where the work is per-
                                         tax. For more information, read Fact
you are not required to withhold                                                    formed, even if the work is performed
                                         Sheets 9 and 10 (see page 2).
Minnesota income tax.                                                               outside the United States. See the
                                         Employee or independent contractor.        worksheet on page 6 to determine the
The rules for determining if you are
                                         Employers often ask us whether             amount of Minnesota tax to withhold.
required to withhold federal taxes are   their workers should be treated as
in federal Circular E, IRS Publication   employees or independent contrac-          Residents of another state. If you
15 (available at www.irs.gov).           tors. It is an important question and      are required to withhold federal
If you pay an employee—including         one you want answered correctly.           income tax from a nonresident
your spouse, children, other family                                                 employee’s wages for work performed
                                         The proper classification is a matter of   in Minnesota, in most cases, you are
members, friends, students or agri-      law, not choice. The factors considered
cultural help—to perform services                                                   also required to withhold Minnesota
                                         when evaluating worker classification      income tax.
for your business, withholding is        fall into three main categories: the
required. A worker is an employee if     relationship of the parties, behavioral    Exceptions: You are not required to
you control what will be done and        control and financial control.             withhold Minnesota tax if one of the
how it will be done.                                                                following exceptions applies:
                                         An employer who misclassifies an
Any officer performing services for a    employee as an independent con-            •	 the	employee	is	a	resident	of	
corporation is an employee and their     tractor is subject to a tax equal to 3        Michigan or North Dakota and he
wages are subject to withholding. For    percent (.03) of the wages paid to            or she meets the reciprocity agree-
more information about withholding       the employee. The employee may not            ment provisions (see “Reciprocity
for corporate officers, read Fact        claim the tax as a credit (withholding)       for residents of Michigan or North
         Sheet 6 (see page 2).           on their Minnesota individual income          Dakota” on page 5); or
  4                                      tax return.                                Continued
Withholding requirements (continued)
•	 the	amount	you	expect	to	pay	the	      Note: Payments you make to an              tax. Instead, there is a 2 percent (.02)
   employee is less than the minimum      individual construction contractor         nonresident entertainer tax on the
   income requirement for a nonresi-      who is a resident of Michigan or           gross compensation the entertainer or
   dent to file a Minnesota individual    North Dakota is exempt from the 2          entertainment entity receives for per-
   income tax return, which is $9,500     percent withholding (see “Two percent      formances in Minnesota. (Nonresident
   for 2011.                              withholding” on page 6) if he or she       entertainer tax does not apply to
                                          gives you a completed Form ICCR,           residents of Michigan or North
Note: Wages earned while a taxpayer                                                  Dakota due to reciprocity agreements;
                                          Reciprocity Exemption for Individual
was a Minnesota resident, but received                                               see “Reciprocity” on this page.)
                                          Construction Contractors, for the year
when the taxpayer was a nonresident,
                                          (forms are available on our website).      The term entertainers includes, but
are assignable to Minnesota and are
subject to Minnesota withholding tax.     Self-employed nonresidents working         is not limited to, musicians, singers,
Wages include all income for services     in Minnesota. Payments you make to         dancers, comedians, actors, athletes
performed in Minnesota, such as           nonresident individual construction        and public speakers.
severance pay, equity based awards,       contractors are subject to Minnesota       The law defines an entertainment
and other non-statutory deferred          income tax withholding if you are          entity as:
compensation. For more information,       a construction contractor and total
                                                                                     •	 an	entertainer	who	is	paid	for	pro-
read Fact Sheet 19 (see page 2).          payments during the year exceed $600.         viding entertainment as an inde-
                                          (See “Two percent withholding” on             pendent contractor;
Reciprocity for residents of
                                          page 6.)                                   •	 a	partnership	that	is	paid	for	enter-
Michigan or North Dakota.
Minnesota has income tax reci-            Interstate carrier companies. If you          tainment provided by entertainers
procity agreements with the states of     operate an interstate carrier company         who are partners; or
Michigan and North Dakota. Under          and have employees such as truck           •	 a	corporation	that	is	paid	for	
the agreements, you are not required      drivers, bus drivers or railroad workers      entertainment provided by enter-
to withhold Minnesota income tax          who regularly perform assigned duties         tainers who are shareholders of the
from the wages of an employee who         in more than one state, withhold              corporation.
is a resident of Michigan or North        income tax for the employee’s state of     The person responsible for paying the
Dakota and works in Minnesota, if         residence only.                            entertainment entity must deduct the
the employee gives you a properly                                                    tax and send it to the department.
                                          Interstate air carrier companies. If
completed Form MWR, Reciprocity
                                          you operate an interstate air carrier      Report and pay the nonresident enter-
Exemption/Affidavit of Residency, for
                                          company and have employees who             tainer tax on Form ETD, Nonresident
the year (forms are available on our      perform regularly assigned duties on
website). Each year, you must send us                                                Entertainer Tax, Promoter’s Deposit
                                          aircraft in more than one state, with-     Form, by the end of the following
copies of the forms you received from     holding is required for the state of       month. File Form ETA, Nonresident
your employees.                           residence as well as any state in which    Entertainer Tax, Promoter’s Annual
Even though you are not required          more than 50 percent of their com-         Reconciliation, by February 28. Do not
to withhold income tax for the reci-      pensation is earned. An employee is        report the nonresident entertainer
procity state, you are encouraged to do   considered to have earned more than        tax with the income tax you withhold
so as a courtesy to your employee. If     50 percent of his or her compensation      from your employees.
the employee requests that you with-      in any state in which scheduled flight
                                          time in that state is more than 50         The nonresident entertainer must file
hold tax for their state of residence,                                               Form ETR, Nonresident Entertainer
contact the Michigan or North Dakota      percent of total scheduled flight time
                                          for the calendar year.                     Tax Return, by April 15 of the fol-
revenue department for information.                                                  lowing year.
For more information on reciprocity,      Nonresident entertainer tax.
                                          Compensation paid to nonresident           For more information, read
read Fact Sheet 20 (see page 2).                                                     Fact Sheet 11 (see page 2).
                                          entertainers for performances is not
                                          subject to regular Minnesota income                            Continued
                                                                                                                         5
Withholding requirements (continued)
Other types of                             Minnesota Contractors, with us before                             project has been completed. The
                                           the project begins. An SDE form must                              contractor must present the approved
withholding                                be filed for each project. If the exemp-                          Form IC134 in order to receive final
Two percent withholding on indi-           tion is approved, we will certify and                             payment. For more information, read
vidual construction contractors.           return the form to the non-Minnesota                              Fact Sheet 13 (see page 2).
Construction contractors are required      contractor, who then gives it to you.
to withhold 2 percent (.02) of the                                                                           Submit Form IC134 electronically and
total payments made to an individual       If the non-Minnesota contractor                                   receive a printable confirmation page
construction contractor who is car-        does not present an approved exemp-                               immediately upon approval. Go to our
rying on a trade or business as a sole     tion Form SDE, use Form SDD,                                      website and click “Submit contractor
proprietorship for work performed in       Surety Deposits for Non-Minnesota                                 affidavit.”
Minnesota.                                 Contractors, to make the surety
                                           deposits. The non-Minnesota                                       Residents working
The 2 percent withholding is required      contractor may then apply for a
if your total payments made to the         refund using Form SDR, Refund of                                  outside Minnesota
individual construction contractor         Surety Deposits for Non-Minnesota                                 Minnesota residents working
exceed $600 in a calendar year. When       Contractors, once they have registered                            in other states. If you employ a
the total exceeds $600, all of the pay-    for and paid all state and local taxes                            Minnesota resident who works in
ments—including the first $600—are         for the project.                                                  another state (other than Michigan or
subject to withholding.                                                                                      North Dakota where reciprocity agree-
                                           The Minnesota contractor should not                               ments apply; see page 5), you may be
For more information, read Fact            report the surety deposits received                               required to withhold tax for the state
Sheet 18 (see page 2).                     from the non-Minnesota contractor                                 where the employee is working or
Royalty payments. The payer of             with the income tax withheld from                                 Minnesota, or both.
mining and exploration royalties is        their employees. Surety forms are
                                           available on our website.                                         To determine if you should withhold
required to withhold income tax on                                                                           tax for the state in which the employee
royalty payments made for use of           For more information, read Fact Sheet                             is working, contact the other state. To
Minnesota land. The withholding rate       12 (see page 2).                                                  determine if you are also required to
is 6.25 percent (.0625) of the royalties                                                                     withhold Minnesota tax, complete the
paid during the year.                      Withholding affidavits for construc-
                                           tion contractors (IC134). In order to                             worksheet below.
Pension and annuities. Minnesota           receive final payment from a project                              Minnesota residents working out-
income tax may be withheld from            performed for the State of Minnesota                              side the United States. If you employ
pension and annuity payments if            or any of its political subdivisions                              a Minnesota resident who works
requested by the person receiving the      (such as counties, cities or school dis-                          outside the United States, you are
payment. If you agree to withhold,         tricts), a construction contractor must                           required to withhold Minnesota tax
follow the same rules for withholding      file Form IC134, Withholding Affidavit                            on wages that are subject to U.S. fed-
on wages (see page 7).                     for Contractors, when work on the                                 eral income tax withholding.
Surety deposits. If you contract with a
non-Minnesota construction contrac-         Worksheet for residents working outside Minnesota
tor to perform construction work in
Minnesota, you must withhold 8 per-         1. Enter the tax that would have been withheld if the work had
cent (.08) of cumulative calendar-year         been performed in Minnesota (use Minnesota tax tables) . . . . . 1
payments in excess of $50,000.              2. Enter the tax you are withholding for the state in which
                                               the employee works . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Non-Minnesota contractors can apply
                                            3. If line 1 is more than line 2, subtract line 2 from line 1.
for an exemption from the surety de-
                                               Send this amount to the Minnesota Department of Revenue . . . 3
posit requirements by filing Form
          SDE, Exemption from               If line 1 is less than line 2, do not withhold Minnesota income tax. Send the amount on
  6       Surety Deposits for Non-          line 2 to the state in which the employee is working.
Forms for Minnesota withholding tax
Employee’s Withholding                     honor each Form W-4 and W-4MN              Use the withholding tables on pages
Allowance Certificates                     unless you are instructed differently by   19-37 to determine how much to
Federal withholding allowances. You        the department.                            withhold. The withholding amount is
must have all new employees com-                                                      determined as though the annuity was
                                           When to send copies of Form
plete federal Form W-4, Employee’s                                                    a payment of wages.
                                           W-4MN to the department. You must
Withholding Allowance Certificate,         send copies of Form W-4MN to the           The wage total entered on your with-
(available at www.irs.gov) when they       department at the address provided         holding tax return should not include
begin employment to determine the          on the form if:                            pension and annuity payments.
number of federal withholding allow-                                                  However, the total amount withheld
ances to claim.                            •	 the	employee	claims	more	than	10	
                                              Minnesota withholding allowances;       includes the tax withheld from pension
If a new employee does not give you a         or                                      and annuity payments as well as the tax
completed Form W-4 before the first                                                   withheld from your employees’ wages.
                                           •	 the	employee	claims	to	be	exempt	
wage payment, withhold tax as if he           from Minnesota withholding and          Provide a Form 1099-R to the pen-
or she is single with zero withholding        you reasonably expect the wages         sion and annuity recipient at year end
allowances.                                   to exceed $200 per week, unless he      showing payments and withholding
Keep all forms in your records.               or she is a resident of a reciprocity   amounts.
                                              state (see page 5) and has completed
Minnesota withholding allowances.             Form MWR; or                            Keep all Forms W-4P in your records.
If the employee chooses the same
number of Minnesota allowances as          •	 you	believe	the	employee	is	not	en-
federal and the number claimed is             titled to the number of allowances       Report federal changes
10 or less, use the same number of            claimed.
                                                                                       If the IRS changes or audits your
allowances reported on Form W-4 to         Note: If an employee claims to be           federal withholding tax return or
determine the employee’s Minnesota         exempt from Minnesota withholding,          you amend your federal return
withholding. There is no need for the      you need to have them complete a new        and it affects wages reported on
employee to complete a separate form       Form W-4MN each year.                       your Minnesota return, you must
for Minnesota purposes.                                                                amend your Minnesota return.
                                           Penalties. Minnesota law imposes a
However, the employee must provide         $500 penalty on any employee who            File an amended Minnesota
you with a completed Form W-4MN,           knowingly files an incorrect withhold-      withholding tax return (see page
Minnesota Employee Withholding             ing allowance/exemption certificate.        18) within 180 days after you are
Allowance/Exemption Certificate, (avail-                                               notified by the IRS or after you file
able on our website) if the employee:      An employer may be assessed a $50
                                           penalty for each required Form              a federal amended return.
•	 chooses	to	claim	fewer	Minnesota	       W-4MN not filed with the department.        If the changes do not affect your
   withholding allowances than for                                                     Minnesota return, you have 180
   federal purposes;                       Federal Form W-4P                           days to send a letter of explanation
•	 requests	additional	Minnesota	with-     Withholding Certificate for Pension         to the department. Send your letter
   holding to be deducted each pay         or Annuity Payments                         and a copy of your amended fed-
   period; or                              Withhold Minnesota income tax               eral return or the IRS correction
                                           from pension and annuity payments           notice to Minnesota Department
•	 claims	to	be	exempt	from	Minne-
                                           only if the recipient requests that you     of Revenue, Mail Station 6501, St.
   sota income tax withholding and
                                           withhold.                                   Paul, MN 55146-6501.
   the employee qualifies by meeting
   one of the requirements listed in the   If you agree to withhold, ask the           If you fail to report federal changes
   instructions for Form W-4MN.            person to fill out federal Form W-4P        as required, you are subject to a
                                           (available at www.irs.gov) and return       penalty equal to 10 percent of
You are not required to verify the
                                           it to you. Write “Minnesota only”           any additional tax due.
number of withholding allowances                                                                                         7
                                           across the top of the Minnesota copy.
claimed by each employee. You should
Determine amount to withhold
Wages                                     you pay your employee per month,          •	 Method	2.	Use	the	tax	tables	to	
Determine the Minnesota income tax        the amount you withhold may also             determine how much to withhold
withholding amount each time you          change.                                      from the regular wages alone. Mul-
pay wages to an employee. For more                                                     tiply the supplemental payment by
information on wages, read Fact           Overtime, commissions,                       6.25 percent (.0625) to determine
Sheet 9 (see page 2).                     bonuses and other                            how much to withhold from that
                                          supplemental payments                        payment.
1. Use each employee’s total wages        Supplemental payments made to an
   for the pay period before any taxes                                              If you do not list the regular wages
                                          employee separately from regular
   are deducted. For nonresidents,                                                  and the supplemental payment
                                          wages are subject to the 6.25 percent
   use only the wages paid for work                                                 separately on the employee’s payroll
                                          Minnesota withholding regardless of
   performed in Minnesota.                                                          records, you must use Method 1.
                                          the number of withholding allow-
2. Use each employee’s Minnesota          ances the employee claimed. Multiply      Backup withholding
   withholding allowances and mari-       the supplemental payment by 6.25          Minnesota follows the federal provi-
   tal status as shown on the employ-     percent (.0625) to calculate the          sions for backup withholding on pay-
   ee’s Form W-4 or W-4MN.                Minnesota withholding.                    ments for personal services. Personal
3. Using the information from steps       If you make supplemental payments         services include work performed
   1 and 2, determine the Minnesota       to an employee at the same time           for your business by a person who
   income tax withholding from the        you pay regular wages and you list        is not your employee. If the person
   tables on pages 19-37 of this book-    the two payments separately on the        performing services for you does not
   let. Use the appropriate table based   employee’s payroll records (regard-       provide a Social Security or tax ID
   on how often you pay the em-           less of whether you list the amounts      number or if the number is incorrect,
   ployee and the marital status of the   separately on the paycheck), choose       you must withhold tax equal to 7.85
   employee. If you use a computer to     one of the following methods to           percent (.0785) of the payment(s). If
   determine how much to withhold,        determine how much to withhold:           you do not, you may be assessed the
   use the formula on page 38.                                                      amount you should have withheld.
                                          •	 Method	1.	Add	the	regular	wages	to	    The assessment is subject to penalty
Remember, if an employee’s wages             the supplemental payment and use
or withholding allowances change or                                                 and interest.
                                             the tax tables to find how much to
if you change the number of times            withhold from the total.



Deposit taxes
Tax is considered withheld at the time    All depositers                            Annual filers
employees are paid, not when the          When depositing tax, enter the total      Annual filers must make deposits
work is performed. For example, if an     tax withheld during the deposit           each time their total tax with-
employee is paid in January for work      period. Include all Minnesota income      held exceeds $500 during the year.
performed in December, the tax is         tax withheld from:                        Deposits are due the last day of
considered withheld in January, not                                                 the month following the month in
                                          •	 employees;
December.                                                                           which amounts withheld exceed
                                          •	 corporate	officers	for	services	per-   $500 (except December). If the tax
Note: To correctly make deposits, you        formed;                                withheld is $500 or less prior to
need to know if you are a quarterly       •	 pensions	and	annuities;	and            December 1, the entire amount may
filer or an annual filer (see page 10).   •	 payments	to	individual	construc-       be paid when the annual return
                                             tion contractors (see “Two percent     is due. The annual return is due
  8                                          withholding” on page 6.)               February 28, 2012.
Deposit taxes (continued)
Quarterly filers                           any of the three weekdays after the       •	 you	withheld	a	total	of	$10,000	
Most employers file quarterly with-        end of a deposit period is a bank            or more in Minnesota income tax
holding tax returns. Quarterly             holiday, you have one additional day         during the last 12-month period
filers must deposit Minnesota tax          to make the deposit. If the due date         ending June 30;
according to their federal deposit         is not a banking day, deposits will be    •	 you	are	required	to	electronically	
schedule unless one of the following       considered on time if deposited on           pay any other Minnesota business
two exceptions is met.                     the next banking day.                        tax to the Department of Revenue;
                                                                                        or
1. $1,500 or less. If you withheld         Monthly deposits. You must deposit
                                                                                     •	 you	use	a	payroll	service	company.
   $1,500 or less in Minnesota tax in      Minnesota withholding tax following
   the previous quarter and filed that     a monthly schedule if:                    If you are required to deposit elec-
   quarter’s return on time, you may       •	 you	withheld	more	than	$1,500	         tronically and do not, a 5 percent
   deposit the entire Minnesota tax           in Minnesota tax in the previous       (.05) penalty applies to payments not
   withheld for the current quarter           quarter; and                           made electronically, even if a paper
   by the due date of your quarterly       •	 you	were	notified	by	the	IRS	that	     check is sent on time.
   return.                                    you are required to deposit fol-
   Exception: Fourth-quarter pay-             lowing the monthly depositing          How to deposit tax
                                              schedule.                              Deposits must be postmarked by the
   ments are due January 31, 2012.                                                   U.S. Post Office (not by a postage
   Your fourth-quarter return is due       Monthly deposits are due by the           meter) or made electronically on or
   by February 28, 2012.                   15th day of the following month. If       before the due date. When the due
2. One-day rule. Minnesota did not         the due date is not a banking day,        date falls on a Saturday, Sunday or
   adopt the federal “one-day rule” for    deposits are considered on time if        legal holiday, deposits postmarked or
   federal liabilities over $100,000. If   deposited on the next banking day.        made electronically on the next busi-
   you meet the federal one-day rule       Quarterly deposits. All employers         ness day are considered on time.
   requirements, deposit your Min-         not required to deposit under the         Deposit electronically. You can
   nesota withholding tax semiweekly.      semiweekly or monthly rules must          make deposits either over the Internet
Semiweekly deposits. You must              pay the withholding tax by the due        or by phone using e-File Minnesota.
deposit Minnesota withholding tax          date of the quarterly return.             Go to our website and click “Login to
following a semiweekly schedule if:        Exception: The fourth-quarter pay-        e-File Minnesota” on the e-Services
                                           ment is due January 31, 2012. The         menu. If you do not have Internet
•	 you	withheld	more	than	$1,500	                                                    access, call 1-800-570-3329 to deposit
   in Minnesota tax in the previous        combined fourth-quarter/year-end
                                           return is due February 28, 2012.          by phone. For either method, follow
   quarter; and                                                                      the prompts for a business to make
•	 you	were	notified	by	the	IRS	that	      You can make an electronic deposit at     a withholding tax payment. When
   you are required to deposit fol-        the same time you file your quarterly     paying electronically, you must use
   lowing the semiweekly depositing        return. Select “Pay electronically with   an account not associated with any
   schedule.                               this return” when prompted.               foreign banks.
If your payday is:     Deposit is due:     If you choose to “Pay another way,”       For a step-by-step guide on making
   Wednesday,           Wednesday          see “How to deposit tax” beginning        electronic payments, read Fact Sheet
   Thursday or          after payday       on this page for payment options.         15 (see page 2).
   Friday
                                                                                     Deposit by check. If you are not
  Saturday, Sunday,      Friday after
                                           Electronic deposit                        required to pay electronically, you
  Monday or              payday            requirements                              may choose to pay by check. Send
  Tuesday                                  You must make your 2011 deposits          your deposit with a personalized
                                           electronically if you meet one of the     MW5 payment voucher.
This schedule allows at least three        following requirements:
banking days to make a deposit. If                                                                       Continued
                                                                                                                           9
Deposit taxes (continued)
To obtain Form MW5, either:                 Quarterly filers                            your period end date for payrolls
•	 go	to	our	website,	enter	the	            • Quarterly deposit ($1,500 or less         on Wednesday, Thursday and/or
   required information while the             in the prior quarter). If you qualify     Friday.
   voucher is on your screen, and             for quarterly depositing (see page
                                                                                        Example: You pay employees daily.
   print the voucher, or                      9), your period end date is the last
                                                                                        Add the amounts withheld from
•	 call	us	at	651-282-9999	or	1-800-          day of the quarter.
                                                                                        paychecks issued Saturday, Sunday,
   657-3594 to request personalized
                                            •	 Monthly deposits. If you qual-           Monday and Tuesday, and report
   vouchers be mailed to you.
                                               ify for monthly depositing (see          the total with Tuesday’s date as the
To ensure your deposit is processed            page 9), your period end date is the     period end date. Add the amounts
accurately, the voucher must have a            last day of the month in which you       withheld from paychecks issued
scan line, which includes your deposit         withheld the tax. Example: You pay       Wednesday, Thursday and Friday,
information, printed at the bottom of          your employees every two weeks. In       and report the total with Friday’s
the voucher.                                   May 2011, you pay them on May 8          date as the period end date.
                                               and May 22. The period end date is
Your check authorizes us to make                                                        Period end dates that begin in
                                               “05/31/2011.”
a one-time electronic fund transfer                                                     one quarter and end in another
from your account. You may not              •	 Semiweekly deposits. If you              (semiweekly depositing only). If
receive your canceled check.                   qualify for semiweekly depositing,       a quarter ends on a day other than
                                               and you have one payday during           Tuesday or Friday, you may need
Period end dates                               a semiweekly period (see page 9),        to make two deposits for the same
You must enter a period end date               your period end date is the date         semiweekly period.
when you deposit electronically.               you paid your employees. Example:
                                                                                        Example: You issued a paycheck on
                                               On March 12, 2011, you pay your
Annual filers                                  employees for work performed the
                                                                                        Thursday, March 31, and another
Enter the last day of the month in                                                      on Friday, April 1. Even though
                                               week of March 1–7. The period end
which your undeposited tax balance                                                      the paychecks were issued in the
                                               date is “03/12/2011.”
exceeded $500.                                                                          same semiweekly period, they must
                                              If you have more than one payday          be reported as separate deposits
If your undeposited tax balance has           during a semiweekly period,               since they are for two separate
not exceeded $500 by December 1,              Tuesday is your period end date           quarters. The period end date is
enter “12/31/2011” as the period              for payrolls on Saturday, Sunday,         “03/31/2011” for one deposit and
end date and deposit the tax by               Monday and/or Tuesday. Friday is          “04/01/2011” for the other.
February 28, 2012.


File your return
Are you a quarterly filer                   All filers                                Also include any:
                                                                                      •	 compensation	paid	to	corporate	
or annual filer?                            When entering wages paid during
                                            the reporting period, enter the total        officers for services performed;
Deposit and return filing dates differ                                                •	 wages	for	employees	who	com-
depending on whether you are a              gross wages and any other compensa-
                                            tion subject to Minnesota income tax         pleted Form MWR; and
quarterly filer or an annual filer. Most                                              •	 nontaxable	contributions	to	retire-
employers are quarterly filers.             withholding (such as commissions,
                                            bonuses, the value of goods and              ment plans.
To qualify for annual filing, you must      services given employees in place of      Do not include 1099 income, pension
have a filing history of $500 or less of    wages, and tips employees received        or annuity payments, or payments
withholding in prior calendar years or      and reported to you during the            made to individual construction
         meet other special criteria.       quarter).                                 contractors that require 2 percent
 10 To verify your filing status,                                                     (.02) withholding (see page 6).
         contact our office (see page 2).
File your return (continued)
Quarterly filers                           Line 4 (Internet only). If your tax       enter the 2 percent (.02) withholding
You must file a return for each of         liability for a previous quarter was      included on line 3, which you with-
the first three quarters even if you       wrong and you have not amended            held from payments made to indi-
deposited all tax withheld or did not      that return, enter the difference         vidual construction contractors.
withhold tax during the quarter. Your      between what you reported and
                                           what you should have reported. If         Line 4. Enter the total wages paid
quarterly returns are due April 30,                                                  during the year, do not include any
July 31 and October 31.                    you reported too much tax during a
                                           previous quarter, put a minus sign in     payments made to individual con-
For the fourth quarter, you must file      front of the amount. If you have ques-    struction contractors.
a combined fourth-quarter/year-end         tions, contact our office (see page 2).   Line 5. Enter the total number of
return to reconcile the amount of
                                           Do not include credits from a pre-        W-2s prepared for the year. Do not
tax you withheld during the year to
                                           vious quarter. Credits should be          include individual construction
the quarterly returns you filed. If you
                                           entered on line 6a of Worksheet A.        contractors to whom you withheld 2
reported an incorrect tax amount on
one of your quarterly filings, the error                                             percent (.02) from their payments.
                                           Lines 6b, 6c and 6d. Enter tax only.
can be corrected when you com-
plete the combined fourth-quarter/
                                           Do not include penalty or interest
                                           charges you paid during the quarter.
                                                                                     Annual filers
year-end return. Your combined             Note: e-File Minnesota will only ask      Your annual return is due by
fourth-quarter/year-end return is due      for quarterly totals.                     February 28, 2012. You will need to
February 28, 2012.                                                                   complete your W-2s and 1099s before
                                           Filing combined fourth-                   filing your return (read “W-2, W-2c
File first three quarterly                 quarter/year-end return                   and 1099 forms” on page 16). After
returns                                    Before filing your combined fourth-
                                                                                     they are complete, calculate the total
Use Worksheet A on page 12 to pre-                                                   state wages (see “All filers” on page 10).
                                           quarter/year-end return, you will need
pare to file your quarterly return for     to complete your W-2s and 1099s           Use Worksheet C on page 13 to pre-
the first three quarters. Make copies                                                pare to file electronically.
                                           (refer to “W-2, W-2c and 1099 forms”
of the blank worksheets, so you will
                                           on page 16). After they are com-
have them to use each quarter. Keep
                                           plete, calculate the total state wages,   Worksheet C (see page 13)
copies of completed worksheets; you                                                  Lines 2 and 2a. On line 2, enter the
will need them to file your combined       number of employees and Minnesota
                                           tax withheld. If you use e-File           total Minnesota income tax reported
fourth-quarter/year-end return.                                                      on all W-2s and 1099s for the year,
                                           Minnesota to submit your W-2s when
Worksheet A (see page 12)                  you file your return, the system will     including any 2 percent (.02) with-
                                           total these amounts for you.              holding from payments to individual
Line 2. Enter the total number of
                                                                                     construction contractors. On line 2a,
employees during the quarter. Do           Use the quarterly record on               enter the 2 percent (.02) withholding
not include the number of individual       Worksheet A to figure your tax with-      included on line 2, which you with-
construction contractors to whom           held and total deposits for the fourth    held from payments made to indi-
payments were subject to the 2 per-        quarter. Then complete Worksheet B.       vidual construction contractors.
cent (.02) income tax withholding
(see page 6).                              Worksheet B (see page 13)                 Line 3. Enter the total wages paid
                                           Lines 1 and 2. Enter the deposits         during the year. Do not include pay-
Line 3. Enter the total Minnesota                                                    ments made to individual construc-
income tax withheld during the             made and tax withheld for the fourth
                                           quarter on lines 1 and 2.                 tion contractors (see page 6).
quarter. Include income tax withheld
from pension or annuity payments           Lines 3 and 3a. On line 3, enter the      Line 4. Enter the total number of
and the 2 percent (.02) tax withheld       total Minnesota income tax reported       W-2s prepared for the year. Do not
from payments to individual con-           on all W-2s and 1099s for the year,       include the number of individual
struction contractors (see page 6).        including any 2 percent (.02) with-       construction contractors to whom you
                                           holding from payments to individual       withheld 2 percent (.02) from
                                                                                     their payments.                   11
                                           construction contractors. On line 3a,
Worksheet A (for quarterly returns)
Quarter ending                                            Minnesota tax ID
  1 Wages paid to employees during the quarter (see “All filers” on page 10) . . . . . . . . . . . . . . 1
  2 Total number of employees during the quarter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
  3 Total Minnesota income tax withheld during the quarter . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
  4 Tax liabilities understated or overstated for previous quarters (Internet only) . . . . . . . . . . . . 4
  5 Total Minnesota tax due this quarter. Add lines 3 and 4. If less than zero, put a




                     only
       minus sign in front of the amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5




                 eet
  6 a. Credit carried over from last quarter, if any . . . . . . . . a
       b. Total deposited for Month 1 . . . . . . . . . . . . . . . . . . . . . b




           rksh bmit
       c. Total deposited for Month 2 . . . . . . . . . . . . . . . . . . . . . c




        Wo
       d. Total deposited for Month 3 . . . . . . . . . . . . . . . . . . . . . d
       Total deposits and credits. Add lines 6a through 6d. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6




                t su
  7 Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7




           o no
    If result is less than zero, put a minus sign in front of                        credit (claim on next return), OR
    the amount on line 7 and check if you want:                                      refund




         D
  8 Penalty, if any . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
  9 Interest, if any . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
 10 Payment due. Add lines 7, 8 and 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

Quarterly record
  Month 1                                                       Month 2                                                           Month 3
Payroll date          Tax withheld                             Payroll date             Tax withheld                             Payroll date           Tax withheld




TOTAl WITHHElD                                                  TOTAl WITHHElD                                                    TOTAl WITHHElD




Date                Tax deposited                              Date                   Tax deposited                              Date                  Tax deposited




TOTAl DEPOSITS                                                  TOTAl DEPOSITS                                                    TOTAl DEPOSITS



 12
Worksheet B (combined fourth-quarter/year-end return for quarterly filers)
Combined fourth-quarter/year-end return for                                                  (year)       Minnesota tax ID
  1 Enter deposits made for the 4th quarter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1




                         only
  2 Enter tax withheld 4th quarter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2




                     eet
  3 Total Minnesota income tax withheld for the year (from W-2s and 1099s). Include any
    2 percent (.02) withholding from payments made to individual construction contractors . . . 3




               rksh bmit
    a. Total 2 percent (.02) withholding from payments made to




            Wo
       individual construction contractors included in line 3 . . . . . . a
  4 Wages paid during the year (from W-2s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4




                    t su
  5 Number of employees (total number of individuals receiving W-2s for the year) . . . . . . . . . . 5




               o no
  6 a. Amount withheld 1st quarter . . . . . . . . . . . . . . . . . . . . . . . . . . a




             D
      b. Amount withheld 2nd quarter . . . . . . . . . . . . . . . . . . . . . . . . . b
      c. Amount withheld 3rd quarter . . . . . . . . . . . . . . . . . . . . . . . . . . c
      Total withholding previously reported (add lines 6a, b and c) . . . . . . . . . . . . . . . . . . . . . . . . . . 6
  7 Tax not yet reported (subtract line 6 from line 3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
  8 Subtract line 1 from line 7. If the result is greater than zero, this is the amount you owe . . . 8
    If result is less than zero, put a minus sign in front of       credit (claim on next return), OR
    the amount on line 8 and check if you want:                     refund


Worksheet C (for annual filers only)
Annual return for                                     (year)       Minnesota tax ID
  1 Total deposits you made during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
  2 Total Minnesota income tax reported on all W-2s and 1099s for the year . . . . . . . . . . . . . . 2
      a Total 2 percent (.02) withholding from payments made to
        individual construction contractors included in line 2 . . . . . . a
  3 Wages paid during the year (from W-2s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
  4 Number of employees (total number of individuals receiving W-2s for the year) . . . . . . . . . 4
  5 Subtract line 1 from line 2. If less than zero, put a minus sign in front of the amount . . . . . 5

Record of tax withheld and deposits
Payroll date        Tax withheld                          Date                 Tax deposited




TOTAl WITHHElD                                             TOTAl DEPOSITS
                                                                                                                                             13
File electronically
Minnesota withholding returns              Step 2                                     Pay the balance due
must be filed electronically over          Enter your seven-digit Minnesota tax       If you owe additional tax, you must
the Internet or by phone. You can          ID number and password.                    pay it in one of the following ways.
file current, past-due and amended
                                           Note: If you are using e-File              Electronically with e-File
returns. For detailed step-by-step
                                           Minnesota for the first time and you       Minnesota. You can pay when you
instructions on filing electronically,
                                           need a temporary password, contact         file your return. Follow the prompts
read Fact Sheet 14 for quarterly filers
                                           Business Registration (see page 2).        on the Internet or telephone system.
or Fact Sheet 16 for annual filers (see
page 2).                                                                              You will need your bank’s routing
                                           Click “continue” after each step.
                                                                                      number and your account number.
                                           If you want to go back and view or
                                                                                      When paying electronically, you must
File over the Internet                     make corrections, click the back
                                                                                      use an account not associated with
                                           button on the page. Do not use your
What you need                                                                         any foreign banks.
                                           browser’s back button.
To file over the Internet, you will need                                              When you are done, you will get a
the following:                             Step 3                                     confirmation number so you will
•	 Internet	access	with	a	browser	         Click File a Return and then select        know your payment is received. Read
   that supports 128-bit encryption,       Withholding tax from the drop-down         Fact Sheet 15 (see page 2) for step-by-
   such as Internet Explorer 5.5 or        menu.                                      step payment instructions.
   Firefox 3.0 or higher (free browser                                                Note: If you pay electronically using
   upgrades are available on our web-
                                           Step 4
                                                                                      this method, you can view a record
                                           Select the period for which you are
   site);                                                                             of your payments at any time. After
                                           filing.
•	 your	seven-digit	Minnesota	tax	ID	                                                 logging on to e-File Minnesota (on
   number and password;                    Step 5                                     our website), click “View history” on
                                           You will need the information from         the Main Menu screen.
•	 your	completed	Worksheet	A,	B	or	
   C (pages 12 and 13) for the period      Worksheets A, B or C (pages 12 and         Electronically by ACH credit
   for which you are filing; and           13), depending upon the return             method. Credit payments are initi-
                                           you are filing. Enter the figures as       ated by you through your financial
•	 if	you	are	making	a	payment	with	
                                           prompted.                                  institution. You authorize your bank
   your return, have your bank’s nine-
                                                                                      to transfer funds to the state’s bank
   digit routing number and your           Note: You can view a record of your
                                                                                      account. The bank must use ACH
   bank account number available.          returns at any time, whether you have
                                                                                      file formats available on our website
                                           filed by Internet or telephone. After      or by calling our office. You could be
You must be registered for with-
                                           logging on to e-File Minnesota, click      charged by your financial institution
holding tax for the period you wish to
                                           “View history” on the Main Menu            for each transaction.
file. To register or update your busi-
                                           screen.
ness information, go to our website                                                   By credit card. For a fee, you can
or contact Business Registration (see
page 2).                                   File by phone                              pay your tax by credit card through
                                           If you do not have Internet access, call   Official Payments Corporation (a
                                                                                      national company that partners
Step 1                                     1-800-570-3329 to file using a touch-
                                                                                      with federal, state and local govern-
Go to www.taxes.state.mn.us and            tone phone. You will need the same
                                           information as you do when filing          ments to provide credit card pay-
click “Login to e-File Minnesota” on                                                  ment services). To use this service,
the e-Services menu for businesses.        over the Internet. Read Fact Sheet 14
                                                                                      go to officialpayments.com or call
                                           or 16 (see page 2).
                                                                                      1-800-272-9829.


 14
File electronically (continued)
Fed Wire. Fed Wire payments are ini-      Set up additional users                   Automatic password
tiated by you through your financial
institution. Most financial institu-      (Internet only)                           reset
tions are able to include information     As the account administrator, you
                                                                                    You can sign up to have the
needed to post a Fed Wire payment         can authorize additional users to file
                                                                                    department automatically reset
(Minnesota tax ID number, tax-type        returns, make payments and update
                                                                                    your password and email a tem-
code, tax period). If your financial      business information if your busi-
                                                                                    porary password to you, in the
institution is unable to include the      ness structure requires you to have
                                                                                    event you are locked out of e-File
payment details, you can enter the        multiple users for various types of tax
                                                                                    Minnesota.
details by submitting a Fed Wire noti-    functions.
fication through the e-File Minnesota                                               To sign up, go to our website and
                                          Contact information. Before you
system. If you do not have Internet                                                 login to e-File Minnesota. Select
                                          set up additional users you will be
access, contact our office (see page 2)                                             the “Manage e-File account” on
                                          required, as your business’s Password
for more information.                                                               the Main Menu screen and click
                                          Administrator, to enter your name
                                                                                    “Yes” to enable this feature.
By paper check. If you are not            and phone number. We will use this
required to pay electronically (see       information to contact you if we have     Contact our office (see page 2) for
“Electronic deposit requirements”         questions about your filing or pay-       all other questions regarding your
on page 9), you may choose to pay         ment transactions.                        password.
by check. To ensure your payment is       You are responsible for maintaining
reported accurately, you must send        the passwords and user authoriza-
your check with a personalized MW5
payment voucher that has a scan line
                                          tions you set up. If one of the users     Deposits
                                          you set up forgets a password, he or      If you are filing over the Internet
printed at the bottom of the voucher.     she will need to contact you to access    and the deposits you enter do not
The scan line includes your payment       the system.                               match our records, you will see a
information.
                                          Administer users. To set up a user,       screen showing the deposits we’ve
To obtain Form MW5, either:               go to our website and login to e-File     processed for your account.
•	 go	to	our	website,	enter	the	          Minnesota. Select “Manage e-File          If you made a deposit in the two
   required information while the         account” and then select “Delegate        weeks prior to filing your return,
   voucher is on your screen, and         users.” On the Delegate users screen,     the deposit may not be processed
   print the voucher; or                  enter a User ID that the person           yet. Enter the deposit amount and
•	 call	us	at	651-282-9999	or	1-800-      will use when logging into e-File         date deposited, and continue filing
   657-3594 to request personalized       Minnesota, the person’s name and a        your return. Contact us if you
   vouchers be mailed to you.             password. The password must be four       believe our records are incorrect.
                                          to eight alpha/numeric characters
Your check authorizes us to make          with no spaces or special characters.     Deposits made by check with an
a one-time electronic fund transfer                                                 MW5 voucher may take up to
from your account. You may not            Next, check the activities the user is    10 business days to post to your
receive your canceled check.              authorized to perform; then click         account.
                                          “Save.” You may set up each user to
                                          file and/or pay more than one tax
                                          type, and you may assign the same
                                          activities to more than one person.
                                          All users will be required to enter
                                          their User ID and password each time
                                          they log into e-File Minnesota.

                                                                                                      Continued
                                                                                                                    15
File electronically (continued)
Note: As the administrator, your User       To change a user’s password, you          users” screen and click “Delete.” The
ID is “admin.”                              must first lock and then unlock the       user will be permanently removed
                                            user’s access. First, click “Lock” at     from the system.
To change a user’s information or
                                            the bottom of the user’s informa-
access, click the appropriate User                                                    Note: For security reasons, you will
                                            tion screen; then click “Unlock” on
ID on the “Manage e-File account/                                                     not be allowed to use our telephone
                                            the same page. This will force you to
Delegate users” screen. You can                                                       filing and payment system once
                                            create a new temporary password for
change the user’s name or the activi-                                                 you set up additional users on the
                                            that user. The next time the user logs
ties the user is authorized to perform.                                               Internet system. If you want to use
                                            in, he or she must enter the tempo-
You cannot change a user’s ID. When                                                   the telephone system in the future,
                                            rary password. The user will be then
finished, click “Save.”                                                               you must remove all users from your
                                            prompted to create a new password.
                                                                                      list and then call us.
To temporarily lock a user’s access,
                                            To permanently remove a user’s
click “Lock” on the user’s information
                                            access, check the “Delete” box next to
screen. To restore a user’s access, click
                                            the user’s name on the “Administer
“Unlock.”




W-2, W-2c and 1099 forms
Form W-2                                    Form W-2c                                 Submit W-2, W-2c
At the end of the calendar year,            If you made an error on a W-2 you         and 1099 forms to
complete federal Form W-2, Wage             have already given an employee, give
and Tax Statement, for each employee        the employee a corrected federal          Department of Revenue
to whom you paid wages during the           form, W-2c. Keep one copy of the          You must submit the following 2011
year. You must give 2011 W-2 forms          W-2c form and send one copy to us.        forms to the Department of Revenue
to your employees by January 31,            You may have to amend your fourth-        by February 28, 2012:
2012. If an employee stops working          quarter/year-end withholding tax          •	 W-2	forms	you	issued	to	employees;
for you before the end of the cal-          return. For information on amending
                                                                                      •	 1099	forms	that	report	Minnesota	
endar year and requests in writing          returns, see page 18 and Fact Sheet 17.
                                                                                         withholding; and
that the W-2 be provided before
the January 31 deadline, you must           1099s and other                           •	 other	federal	information	returns	
                                                                                         that report Minnesota withholding.
provide it within 30 days after you
receive the request.
                                            federal information
                                                                                      All employers with access to the
                                            returns                                   Internet have the ability to submit
Enter MN in the “State” box, your           Follow the federal requirements to
seven-digit Minnesota tax ID number                                                   the above forms electronically. (For
                                            issue 1099s and other information         new electronic filing threshold
in the “Employer’s state ID no.” box,       returns (1098, W-2G, etc.) to persons
the income earned in Minnesota in                                                     requirements, see “Electronic filing
                                            to whom you made payments (other          requirements” on page 17.) For more
the “State wages, tips, etc.” box, and      than wages) during the year. Enter
the Minnesota tax withheld in the                                                     information, read Fact Sheets 2 and 2a
                                            MN in the “State” space and fill in       (see page 2).
“State income tax” box.                     the amount of Minnesota income tax
                                            withheld for that payee during the
 16                                         year, if any.
W-2, W-2c and 1099 forms (continued)
Using e-File Minnesota                      You can also view a record of the       Electronic filing requirements
You can electronically submit all           W-2s you have submitted at any time.    The electronic filing threshold
W-2s and any 1099s that show                After you login to e-File Minnesota,    decreases over the next few years. You
Minnesota tax withheld, at the same         you will find a link on the Main        must submit tax year 2010 W-2s and
time you file your year-end return          Menu screen to “View history.”          1099s electronically if you have more
using one of three options.                                                         than 25 forms. This is true even if
                                            For more information, go to our
                                                                                    you are not required to electronically
For each option, you will need to pro-      website, click “Withholding tax” on
                                                                                    submit W-2 forms to the IRS.
vide your employees’ Social Security        the Tax Information menu to view
numbers, last names, first names,           the step-by-step guides under the       The electronic filing threshold will
middle initials, Minnesota state            online services menu.                   decrease to 10 forms for tax year 2011
wages, Minnesota state withholding,                                                 and beyond.
                                            Using Minnesota Revenue’s
1099 income, federal wages (new for
                                            Electronic Data Exchange (EDE)          We no longer accept W-2s on CDs,
2011) and federal withholding.
                                            There is a separate electronic option   diskettes, cartridges, or reel-to-reel
The three options are:                      for submitting an EFW2 (formerly        tapes. Our electronic systems do not
                                            MMREF) file. This option should be      support 1099 uploads using federal
•	 key	and	send,	if	you	have	no	more	
                                            used if you are:                        Publication 1220. We will accept
   than 50 W-2s or 1099s (see Fact
                                                                                    1099s on diskettes or CDs.
   Sheet 2a);                               •	 submitting	a	file	that	contains	
•	 fixed	or	delimited	file,	in	which	you	      multiple RE records or multiple      Paper copies
   upload a file using an Excel spread-        Minnesota tax ID numbers;            If you are not required to submit
   sheet or text format (see Fact Sheet     •	 submitting	more	than	10,000	W-2s;	   your W-2 and 1099 forms electroni-
   2a); or                                     or                                   cally, paper copies are acceptable.
                                                                                    Please mail to:
•	 upload a file using Social Security      •	 a	business	who	has	the	capability	
   Administration’s approved EFW2              to submit W-2s in an unattended           Minnesota Revenue
   (formerly MMREF) format (see                mode, i.e., you program your com-         Mail Station 1173
   Fact Sheet 2). If you have multiple         puter to talk to our computer.            St. Paul, MN 55146-1173
   RE (employer) records or more
                                            To access this system, go to            To ensure accurate processing of your
   than one Minnesota tax ID in your
                                            www.taxes.state.mn.us, and click on     paper copies, you must use a separate
   file, you cannot use e-File Minneso-
                                            “Withholding Tax” under the Tax         envelope for each business with a
   ta. See “Using Minnesota Revenue’s
                                            Information menu. You will find         different Minnesota tax ID number.
   EDE” on this page for another op-
                                            the link for submitting W-2s under      Do not combine forms for multiple
   tion.
                                            online services.                        businesses in one envelope.
The system will give you a confir-
mation that not only includes a             If you are submitting an EFW2           If you submit your W-2 and 1099
date/time stamp, but also a sum-            file that contains the RV (state        forms using one of the electronic
mary of the number of Minnesota             totals) record, you must follow the     options, you do not need to send us
W-2s, Minnesota wages paid, and             Minnesota specifications provided in    paper copies.
Minnesota tax withheld so you know          Fact Sheet 2 (see page 2).
we received complete information.                                                   Recordkeeping
                                                                                    Keep copies of employees’ W-2, W-2c
                                                                                    and 1099 data, or be able to recon-
                                                                                    struct the data, for at least four years
                                                                                    after the due date.


                                                                                                                       17
Penalties and interest
Late-payment penalty. If you pay            Repeat penalty. An additional 25           •	 provide	a	false	or	fraudulent	W-2	
all or part of the tax after the due        percent (.25) penalty can be assessed         or information return; or
date, you must pay a penalty. The           if you repeatedly file and pay late.       •	 refuse	to	provide	all	information	
late-payment penalty applies to late                                                      required on the forms.
                                            Extended delinquency penalty.
deposits and late return payments.
                                            There is a 5 percent (.05) or $100         The total W-2 and information
If your payment is 1 to 30 days late,
                                            penalty, whichever is greater, for         return penalties assessed cannot
the penalty is 5 percent (.05) of the
                                            failure to file a withholding tax return   exceed $25,000 per year.
unpaid tax; 31 to 60 days late, 10
                                            within 30 days after a written demand
percent (.1); more than 60 days late,                                                  Interest. You must pay interest on
                                            is given.
15 percent (.15).                                                                      both the amount you send in late and
                                            W-2 and information return penal-          the penalty. The 2011 interest rate is
Late-filing penalty. There is an addi-
                                            ties. A $50 penalty can be assessed        3 percent (.03).
tional 5 percent (.05) penalty on the
                                            each time you:
unpaid tax if you file your return late.                                               To calculate how much interest you
                                            •	 do	not	provide	a	W-2	or	informa-        owe, use the formula below:
Payment method. There is a 5 per-
                                               tion return to your payees;
cent (.05) penalty if you are required                                                 Interest = (tax + penalty) x # of days
to make your withholding tax pay-           •	 do	not	provide	a	W-2	or	informa-
                                                                                       late x interest rate ÷ 365.
ments electronically and you pay by            tion return to the department;
paper check.


Amend your return
Amend a return over                         original return, and the tax withheld      need your Minnesota tax ID, and
                                            as originally reported for the period.     bank routing and account numbers.
the Internet
You can amend a return electronically       Step 3                                     Step 5
using the e-File Minnesota Internet         Enter a contact name, phone number         Keep the confirmation number and
system. For more information on             and a detailed explanation of why you      filing date of your amended return
amending a return, read Fact Sheet 17       are amending the return.                   for your records.
(see page 2).
                                            Step 4                                     Adjusting your return
Using the Internet                          Click “Calculate.” The system will         When filing your combined fourth-
Step 1                                      automatically calculate any amount         quarter/year-end return, report the
Go to www.taxes.state.mn.us and             due or overpaid.                           correct Minnesota tax withheld and
click “Login to e-File Minnesota”                                                      your quarterly returns will automati-
                                            If you owe additional tax, the system
on the e-Services menu. Once you                                                       cally be corrected.
                                            will calculate the interest due, and
login, click “File a return”; then select
                                            you can either pay the entire amount:      Provide a detailed explanation of
“Withholding tax” from the drop-
                                                                                       your correction.
down menu. Select “File an amended          •	 electronically	by	selecting	“Pay	
return,” and the period you are
amending.
                                               electronically with this return,” or
                                            •	 by	check	with	an	MW5	payment	
                                                                                       Amend by phone
                                                                                       If you need to change only the wages
                                               voucher. Select “Pay another way.”      paid or number of employees, you
Step 2                                                                                 can amend your return by phone. If
Enter the corrected figures for wages       If you have overpaid, select if you
                                            want the overpayment credited to           you need to change the tax withheld
paid, number of employees, and the
                                            your next return or refunded. To           and do not have Internet access, call
         tax withheld for the period,
                                            receive your withholding tax refunds       our office and a withholding represen-
 18      any credit shown on the
                                            electronically, call our office. We will   tative will help you amend the return.
2011
Minnesota
Withholding
Tax Tables
Use the tables on the following pages to determine how much to
withhold from your employees’ paychecks.
If you make payments such as overtime, commissions, bonuses
or other supplemental payments to your employees in addition
to their wages, read the section on page 8 before you calculate the
withholding.
Also read “Backup withholding” on page 8 to see if it applies to any
payments you make to people who perform work for you.
There are separate tables for employees paid:
•	   every	day	
•	   once	a	week
•	   every	two	weeks
•	   twice	a	month
•	   once	a	month
For each type of payroll period, there is one table for single
employees and one table for married employees. Use the table that
matches each employee’s marital status and payroll-period type.
If you use a computer to determine how much to withhold, see page
38 for the formula to set up your program.




                                                                       19
                          If the employee’s
                               wages are      Number of withholding allowances
                                                                                                                Single employees paid every day
                            at     but less      0             1            2             3          4            5            6            7            8         9    10
                          least     than      The amount to withhold (in whole dollars)                                                                                or more

                              0       24          0            0             0             0          0            0           0            0            0         0       0
                             24       28          1            1             0             0          0            0           0            0            0         0       0
                             28       32          1            1             0             0          0            0           0            0            0         0       0
                             32       36          2            1             0             0          0            0           0            0            0         0       0
                             36       40          2            1             1             0          0            0           0            0            0         0       0


                             40       44          2            1             1             0          0            0           0            0            0         0       0
                             44       48          2            2             1             0          0            0           0            0            0         0       0
                             48       52          2            2             1             1          0            0           0            0            0         0       0
                             52       56          3            2             1             1          0            0           0            0            0         0       0
                             56       60          3            2             2             1          1            0           0            0            0         0       0


                             60       64          3            2             2             1          1            0           0            0            0         0       0
                             64       68          3            3             2             2          1            0           0            0            0         0       0
                             68       72          3            3             2             2          1            1           0            0            0         0       0
                             72        76         4            3             3             2          1            1           0            0            0         0       0
                             76       80          4            3             3             2          2            1           1            0            0         0       0
Revised January 1, 2011




                             80       84          4            4             3             2          2            1           1            0            0         0       0
                             84       88          5            4             3             3          2            2           1            0            0         0       0
                             88       92          5            4             3             3          2            2           1            1            0         0       0
                             92       96          5            4             4             3          3            2           1            1            0         0       0
                             96      100          5            5             4             3          3            2           2            1            1         0       0


                           100       104          6            5             4             4          3            2           2            1            1         0       0
                           104       108          6            5             5             4          3            3           2            2            1         0       0
                           108       112          6            6             5             4          3            3           2            2            1         1       0
                           112       116          7            6             5             4          4            3           2            2            1         1       0
                           116       120          7            6             5             5          4            3           3            2            2         1       1


                           120       124          7            6             6             5          4            3           3            2            2         1       1
                           124       128          7            7             6             5          4            4           3            3            2         1       1
                           128       132          8            7             6             5          5            4           3            3            2         2       1
                           132       136          8            7             6             6          5            4           4            3            2         2       1
                           136       140          8            8             7             6          5            5           4            3            3         2       2


                           140       144          9            8             7             6          6            5           4            3            3         2       2
                           144       148          9            8             7             7          6            5           4            4            3         3       2
                           148       152          9            8             8             7          6            5           5            4            3         3       2
                           152       156          9            9             8             7          6            6           5            4            4         3       2
                           156       160         10            9             8             7          7            6           5            5            4         3       3


                                                                     7.05 PERCENT (.0705) OF THE EXCESS OVER $160 PlUS (round total to the nearest whole dollar)

                           160       217         10            9             8             8          7            6           5            5            4         3       3


                                                                     7.85 PERCENT (.0785) OF THE EXCESS OVER $217 PlUS (round total to the nearest whole dollar)
              20           217 and over         14            13            12            12        11           10            9            9            8         7       7
If the employee’s
     wages are      Number of withholding allowances
                                                                                    Married employees paid every day
  at     but less      0             1            2             3           4            5           6            7            8          9     10
least     than      The amount to withhold (in whole dollars)                                                                                  or more

    0        24         0             0            0            0            0            0           0            0            0         0        0
   24        28         1             0            0            0            0            0           0            0            0         0        0
   28        32         1             0            0            0            0            0           0            0            0         0        0
   32        36         1             0            0            0            0            0           0            0            0         0        0
   36        40         1             1            0            0            0            0           0            0            0         0        0


   40        44         1             1            0            0            0            0           0            0            0         0        0
   44        48         2             1            0            0            0            0           0            0            0         0        0
   48        52         2             1            1            0            0            0           0            0            0         0        0
   52        56         2             1            1            0            0            0           0            0            0         0        0
   56        60         2             2            1            1            0            0           0            0            0         0        0


   60        64         2             2            1            1            0            0           0            0            0         0        0
   64        68         3             2            2            1            0            0           0            0            0         0        0
   68        72         3             2            2            1            1            0            0           0            0         0        0
   72        76         3             3            2            1            1            0            0           0            0         0        0
   76        80         3             3            2            2            1            1            0           0            0         0        0




                                                                                                                                                          Revised January 1, 2011
   80        84         4             3            2            2            1            1            0           0            0         0        0
   84        88         4             3            3            2            2            1            0           0            0         0        0
   88        92         4             3            3            2            2            1            1           0            0         0        0
   92        96         4             4            3             2           2            1            1           0            0         0        0
   96      100          4             4            3             3           2            2            1           1            0         0        0


  100      104          5             4            3             3           2            2            1           1            0         0        0
  104      108          5             4            4             3           3            2            1           1            0         0        0
  108      112          5             4            4             3           3            2            2           1            1         0        0
 112       116          5             5            4             4           3            2            2           1            1         0        0
 116       120          6             5            4             4           3            3            2           2            1         0        0


 120       124          6             5            5             4           3            3            2           2            1         1        0
 124       128          6             5            5             4           4            3            3           2            1         1        0
 128       132          6             6            5            4            4            3            3           2            2         1        1
 132       136          7             6            5            5            4            4            3           2            2         1        1
 136       140          7             6            6            5            4            4            3           3            2         2        1


 140       144          7             7            6            5            5            4            3           3            2         2        1
 144       148          8             7            6            5            5            4            4           3            3         2        1
 148       152          8             7            6            6            5            4            4           3            3         2        2
 152       156          8             7            7             6           5            5            4           4            3         2        2
 156       160          8             8            7             6           5            5            4           4            3         3        2


                                            7.05 PERCENT (.0705) OF THE EXCESS OVER $160 PlUS (round total to the nearest whole dollar)

  160      389          9             8            7             6           6            5            4           4            3         3        2


                                            7.85 PERCENT (.0785) OF THE EXCESS OVER $389 PlUS (round total to the nearest whole dollar)

 389 and over          25            24           23            22         22           21           20           20           19         18      17
                                                                                                                                                         21
                          If the employee’s
                               wages are      Number of withholding allowances
                                                                                                    Single employees paid once a week
                            at     but less      0             1            2             3    4       5     6    7     8    9    10
                          least     than      The amount to withhold (in whole dollars)                                          or more

                              0       50          0            0             0             0    0       0    0     0    0    0       0
                             50       60          1            0             0             0    0       0    0     0    0    0       0
                             60       70          1            0             0             0    0       0    0     0    0    0       0
                             70       80          2            0             0             0    0       0    0     0    0    0       0
                             80       90          2            0             0             0    0       0    0     0    0    0       0

                            90       100          3            0             0             0    0       0    0     0    0    0       0
                           100       110          3            0             0             0    0       0    0     0    0    0       0
                           110       120          4            0             0             0    0       0    0     0    0    0       0
                           120       130          5            1             0             0    0       0    0     0    0    0       0
                           130       140          5            1             0             0    0       0    0     0    0    0       0

                           140       150          6            2             0             0    0       0    0     0    0    0       0
                           150       160          6            2             0             0    0       0    0     0    0    0       0
                           160       170          7            3             0             0    0       0    0     0    0    0       0
                           170       180          7            3             0             0    0       0    0     0    0    0       0
                           180       190          8            4             0             0    0       0    0     0    0    0       0

                           190       200          8            4             1             0    0       0    0     0    0    0       0
                           200       210          9            5             1             0    0       0    0     0    0    0       0
                           210       220          9            6             2             0    0       0    0     0    0    0       0
                           220       230         10            6             2             0    0       0    0     0    0    0       0
                           230       240         10            7             3             0    0       0    0     0    0    0       0

                           240       250         11            7             3             0    0       0    0     0    0    0       0
                           250       260         11            8             4             0    0       0    0     0    0    0       0
Revised January 1, 2011




                           260       270         12            8             4             1    0       0    0     0    0    0       0
                           270       280         13            9             5             1    0       0    0     0    0    0       0
                           280       290         13            9             5             2    0       0    0     0    0    0       0

                           290       300         14           10             6             2    0       0    0     0    0    0       0
                           300       310         14           10             7             3    0       0    0     0    0    0       0
                           310       320         15           11             7             3    0       0    0     0    0    0       0
                           320       330         15           11             8             4    0       0    0     0    0    0       0
                           330       340         16           12             8             4    1       0    0     0    0    0       0

                           340       350         16           12             9             5    1       0    0     0    0    0       0
                           350       360         17           13             9             5    2       0    0     0    0    0       0
                           360       370         17           14            10             6    2       0    0     0    0    0       0
                           370       380         18           14            10             6    3       0    0     0    0    0       0
                           380       390         18           15            11             7    3       0    0     0    0    0       0

                           390       400        19            15            11             8    4       0    0     0    0    0       0
                           400       410        20            16            12             8    4       0    0     0    0    0       0
                           410       420        20            16            12             9    5       1    0     0    0    0       0
                           420       430        21            17            13             9    5       2    0     0    0    0       0
                           430       440        21            17            13            10    6       2    0     0    0    0       0

                           440       450        22            18            14            10    6       3    0     0    0    0       0
                           450       460        22            18            15            11    7       3    0     0    0    0       0
                           460       470        23            19            15            11    7       4    0     0    0    0       0
                           470       480        23            19            16            12    8       4    0     0    0    0       0
                           480       490        24            20            16            12    9       5    1     0    0    0       0

                           490       500        24            21            17            13    9       5    1    0     0    0       0
                           500       510        25            21            17            13   10       6    2    0     0    0       0
                           510       520        26            22            18            14   10       6    3    0     0    0       0
                           520       530        27            22            18            15   11       7    3    0     0    0       0
                           530       540        27            23            19            15   11       7    4    0     0    0       0

                           540       550        28            23            19            16   12       8    4    0     0    0       0
                           550       560        29            24            20            16   12       8    5    1     0    0       0
                           560       570        29            24            20            17   13       9    5    1     0    0       0
                           570       580        30            25            21            17   13      10    6    2     0    0       0
                           580       590        31            26            22            18   14      10    6    2     0    0       0

                           590       600        32            27            22            18   14      11    7    3     0    0       0
                           600       610        32            27            23            19   15      11    7    4     0    0       0
                           610       620        33            28            23            19   16      12    8    4     0    0       0
              22           620
                           630
                                     630
                                     640
                                                34
                                                34
                                                              29
                                                              29
                                                                            24
                                                                            24
                                                                                          20
                                                                                          20
                                                                                               16
                                                                                               17
                                                                                                       12
                                                                                                       13
                                                                                                             8
                                                                                                             9
                                                                                                                  5
                                                                                                                  5
                                                                                                                        1
                                                                                                                        1
                                                                                                                             0
                                                                                                                             0
                                                                                                                                     0
                                                                                                                                     0
If the employee’s
     wages are      Number of withholding allowances
                                                                                Single employees paid once a week
  at     but less      0             1            2             3           4            5           6            7            8           9     10
least     than      The amount to withhold (in whole dollars)                                                                                   or more

 640       650         35           30            25            21         17           13           10            6            2           0       0
 650       660         36           31            26            21         18           14           10            6            2           0       0
 660       670         36           31            26            22         18           14           11            7            3           0       0
 670       680         37           32            27            23         19           15           11            7            3           0       0
 680       690         38           33            28            23         19           15           12            8            4           0       0

 690       700         39           34            29            24         20           16           12            8            5           1       0
 700       710         39           34            29            24         20           17           13            9            5           1       0
 710       720         40           35            30            25         21           17           13            9            6           2       0
 720       730         41           36            31            26         21           18           14           10            6           2       0
 730       740         41           36            31            26         22           18           14           11            7           3       0

 740       750         42           37            32            27         22           19           15           11            7           3       0
 750       760         43           38            33            28         23           19           15           12            8           4       0
 760       770         44           39            34            28         24           20           16           12            8           5       1
 770       780         44           39            34            29         24           20           16           13            9           5       1
 780       790         45           40            35            30         25           21           17           13            9           6       2

 790       800         46           41            36            31         26           21           18           14           10           6       2
 800       810         46           41            36            31         26           22           18           14           10           7       3
 810       820         47           42            37            32         27           22           19           15           11           7       3
 820       830         48           43            38            33         28           23           19           15           12           8       4
 830       840         48           43            38            33         28           23           20           16           12           8       4

 840       850         49           44            39            34         29           24           20           16           13           9       5
 850       860         50           45            40            35         30           25           21           17           13           9       6




                                                                                                                                                           Revised January 1, 2011
 860       870         51           46            41            36         31           26           21           17           14          10       6
 870       880         51           46            41            36         31           26           22           18           14          10       7
 880       890         52           47            42            37         32           27           22           19           15          11       7

 890       900         53           48            43            38         33           28           23           19           15          11       8
 900       910         53           48            43            38         33           28           23           20           16          12       8
 910       920         54           49            44            39         34           29           24           20           16          13       9
 920       930         55           50            45            40         35           30           25           21           17          13       9
 930       940         56           51            45            40         35           30           25           21           17          14      10

 940       950         56           51            46            41         36           31           26           22           18          14      10
 950       960         57           52            47            42         37           32           27           22           18          15      11
 960       970         58           53            48            43         38           33           28           23           19          15      11
 970       980         58           53            48            43         38           33           28           23           20          16      12
 980       990         59           54            49            44         39           34           29           24           20          16      12

  990    1,000         60           55            50            45         40           35           30           25           21          17      13
1,000    1,010         60           55            50            45         40           35           30           25           21          17      14
1,010    1,020         61           56            51            46         41           36           31           26           22          18      14
1,020    1,030         62           57            52            47         42           37           32           27           22          18      15
1,030    1,040         63           58            53            48         43           37           32           27           23          19      15

1,040    1,050         63           58            53            48         43           38           33           28           23          19      16
1,050    1,060         64           59            54            49         44           39           34           29           24          20      16
1,060    1,070         65           60            55            50         45           40           35           30           25          21      17
1,070    1,080         65           60            55            50         45           40           35           30           25          21      17
1,080    1,090         66           61            56            51         46           41           36           31           26          22      18

1,090    1,100         67           62            57            52         47           42           37           32           27          22      18
1,100    1,110         68           62            57            52         47           42           37           32           27          23      19
1,110    1,120         68           63            58            53         48           43           38           33           28          23      19
1,120    1,130         69           64            59            54         49           44           39           34           29          24      20
1,130    1,140         70           65            60            55         50           45           40           35           29          24      20

1,140    1,150         70           65            60            55         50           45           40           35           30          25      21
1,150    1,160         71           66            61            56         51           46           41           36           31          26      22
1,160    1,170         72           67            62            57         52           47           42           37           32          27      22
1,170    1,180         72           67            62            57         52           47           42           37           32          27      23
1,180    1,190         73           68            63            58         53           48           43           38           33          28      23
                                           7.05 PERCENT (.0705) OF THE EXCESS OVER $1,190 PlUS (round total to the nearest whole dollar)
1,190    1,500         73           68            63            58         53           48           43           38           33          28      23
                                           7.85 PERCENT (.0785) OF THE EXCESS OVER $1,500 PlUS (round total to the nearest whole dollar)
1,500 and over         95           90            85            80         75           70           65           60           55          50      45
                                                                                                                                                          23
                          If the employee’s
                               wages are      Number of withholding allowances
                                                                                               Married employees paid once a week
                            at     but less      0             1            2             3    4    5    6    7     8    9     10
                          least     than      The amount to withhold (in whole dollars)                                       or more

                             0       120          0            0             0             0    0    0   0     0    0     0       0
                           120       130          1            0             0             0    0    0   0     0    0     0       0
                           130       140          1            0             0             0    0    0   0     0    0     0       0
                           140       150          2            0             0             0    0    0   0     0    0     0       0
                           150       160          2            0             0             0    0    0   0     0    0     0       0

                           160       170          3            0             0             0    0    0   0     0    0     0       0
                           170       180          3            0             0             0    0    0   0     0    0     0       0
                           180       190          4            0             0             0    0    0   0     0    0     0       0
                           190       200          4            1             0             0    0    0   0     0    0     0       0
                           200       210          5            1             0             0    0    0   0     0    0     0       0

                           210       220          5            2             0             0    0    0   0     0    0     0       0
                           220       230          6            2             0             0    0    0   0     0    0     0       0
                           230       240          6            3             0             0    0    0   0     0    0     0       0
                           240       250          7            3             0             0    0    0   0     0    0     0       0
                           250       260          8            4             0             0    0    0   0     0    0     0       0

                           260       270          8            4             0             0    0    0   0     0    0     0       0
                           270       280          9            5             1             0    0    0   0     0    0     0       0
                           280       290          9            5             2             0    0    0   0     0    0     0       0
                           290       300         10            6             2             0    0    0   0     0    0     0       0
                           300       310         10            6             3             0    0    0   0     0    0     0       0

                           310       320         11            7             3             0    0    0   0     0    0     0       0
Revised January 1, 2011




                           320       330         11            7             4             0    0    0   0     0    0     0       0
                           330       340         12            8             4             0    0    0   0     0    0     0       0
                           340       350         12            9             5             1    0    0   0     0    0     0       0
                           350       360         13            9             5             1    0    0   0     0    0     0       0

                           360       370         13           10             6             2    0    0   0     0    0     0       0
                           370       380         14           10             6             3    0    0   0     0    0     0       0
                           380       390         14           11             7             3    0    0   0     0    0     0       0
                           390       400         15           11             7             4    0    0   0     0    0     0       0
                           400       410         16           12             8             4    0    0   0     0    0     0       0

                           410       420         16           12             8             5    1    0   0     0    0     0       0
                           420       430         17           13             9             5    1    0   0     0    0     0       0
                           430       440         17           13            10             6    2    0   0     0    0     0       0
                           440       450         18           14            10             6    2    0   0     0    0     0       0
                           450       460         18           14            11             7    3    0   0     0    0     0       0

                           460       470        19            15            11             7    4    0   0     0    0     0       0
                           470       480        19            15            12             8    4    0   0     0    0     0       0
                           480       490        20            16            12             8    5    1   0     0    0     0       0
                           490       500        20            17            13             9    5    1   0     0    0     0       0
                           500       510        21            17            13             9    6    2   0     0    0     0       0

                           510       520        21            18            14            10    6   2    0     0    0     0       0
                           520       530        22            18            14            11    7   3    0     0    0     0       0
                           530       540        23            19            15            11    7   3    0     0    0     0       0
                           540       550        23            19            15            12    8   4    0     0    0     0       0
                           550       560        24            20            16            12    8   5    1     0    0     0       0

                           560       570        24            20            16            13    9   5    1     0    0     0       0
                           570       580        25            21            17            13    9   6    2     0    0     0       0
                           580       590        25            21            18            14   10   6    2     0    0     0       0
                           590       600        26            22            18            14   10   7    3     0    0     0       0
                           600       610        26            22            19            15   11   7    3     0    0     0       0

                           610       620        27            23            19            15   12    8   4     0    0     0       0
                           620       630        27            24            20            16   12    8   4     1    0     0       0
                           630       640        28            24            20            16   13    9   5     1    0     0       0
                           640       650        28            25            21            17   13    9   6     2    0     0       0
                           650       660        29            25            21            18   14   10   6     2    0     0       0

              24           660
                           670
                                     670
                                     680
                                                29
                                                30
                                                              26
                                                              26
                                                                            22
                                                                            22
                                                                                          18
                                                                                          19
                                                                                               14
                                                                                               15
                                                                                                    10
                                                                                                    11
                                                                                                         7
                                                                                                         7
                                                                                                               3
                                                                                                               3
                                                                                                                    0
                                                                                                                    0
                                                                                                                          0
                                                                                                                          0
                                                                                                                                  0
                                                                                                                                  0
If the employee’s
     wages are      Number of withholding allowances
                                                                            Married employees paid once a week
  at     but less      0             1            2              3          4            5           6            7            8            9     10
least     than      The amount to withhold (in whole dollars)                                                                                    or more

 680       690         31           27            23             19        15           11            8            4            0            0       0
 690       700         31           27            23             20        16           12            8            4            1            0       0
 700       710         32           28            24             20        16           13            9            5            1            0       0
 710       720         32           28            25             21        17           13            9            5            2            0       0
 720       730         33           29            25             21        17           14           10            6            2            0       0

 730       740         33           29            26             22        18           14           10            7            3            0       0
 740       750         34           30            26             22        19           15           11            7            3            0       0
 750       760         34           30            27             23        19           15           11            8            4            0       0
 760       770         35           31            27             23        20           16           12            8            4            1       0
 770       780         36           32            28             24        20           16           13            9            5            1       0

 780       790         36           32            28             24        21           17           13            9            5            2       0
 790       800         37           33            29             25        21           17           14           10            6            2       0
 800       810         38           33            29             26        22           18           14           10            6            3       0
 810       820         38           34            30             26        22           18           15           11            7            3       0
 820       830         39           34            30             27        23           19           15           11            8            4       0

 830       840         40           35            31             27        23           20           16           12            8            4       0
 840       850         40           35            31             28        24           20           16           12            9            5       1
 850       860         41           36            32             28        24           21           17           13            9            5       2
 860       870         42           37            33             29        25           21           17           14           10            6       2
 870       880         43           38            33             29        25           22           18           14           10            6       3

 880       890         43           38            34            30         26           22           18           15           11            7       3




                                                                                                                                                            Revised January 1, 2011
 890       900         44           39            34            30         27           23           19           15           11            8       4
 900       910         45           40            35            31         27           23           19           16           12            8       4
 910       920         45           40            35            31         28           24           20           16           12            9       5
 920       930         46           41            36            32         28           24           21           17           13            9       5

 930       940         47           42            37            32         29           25           21           17           13           10       6
 940       950         48           42            37            33         29           25           22           18           14           10       6
 950       960         48           43            38            34         30           26           22           18           15           11       7
 960       970         49           44            39            34         30           26           23           19           15           11       7
 970       980         50           45            40            35         31           27           23           19           16           12       8

  980      990         50           45            40            35         31           28           24           20           16           12       9
  990    1,000         51           46            41            36         32           28           24           20           17           13       9
1,000    1,010         52           47            42            37         32           29           25           21           17           13      10
1,010    1,020         52           47            42            37         33           29           25           22           18           14      10
1,020    1,030         53           48            43            38         33           30           26           22           18           14      11

1,030    1,040         54           49            44            39         34           30           26           23           19           15      11
1,040    1,050         55           50            45            40         35           31           27           23           19           16      12
1,050    1,060         55           50            45            40         35           31           27           24           20           16      12
1,060    1,070         56           51            46            41         36           32           28           24           20           17      13
1,070    1,080         57           52            47            42         37           32           29           25           21           17      13

1,080    1,090         57           52            47            42         37           33           29           25           21           18      14
1,090    1,100         58           53            48            43         38           33           30           26           22           18      14
1,100    1,110         59           54            49            44         39           34           30           26           23           19      15
1,110    1,120         60           54            49            44         39           34           31           27           23           19      15
1,120    1,130         60           55            50            45         40           35           31           27           24           20      16

1,130    1,140         61           56            51            46         41           36           32           28           24          20       17
1,140    1,150         62           57            52            47         42           37           32           28           25          21       17
1,150    1,160         62           57            52            47         42           37           33           29           25          21       18
1,160    1,170         63           58            53            48         43           38           33           30           26          22       18
1,170    1,180         64           59            54            49         44           39           34           30           26          22       19

1,180    1,190         64           59            54            49         44           39           34           31           27          23       19


                                           7.05 PERCENT (.0705) OF THE EXCESS OVER $1,190 PlUS (round total to the nearest whole dollar)
1,190    2,695         65           60            55            50         45           40           35           31           27          23       19
                                           7.85 PERCENT (.0785) OF THE EXCESS OVER $2,695 PlUS (round total to the nearest whole dollar)

2,695 and over        171          166           161            156       151          146          141          136          131          126     121     25
                          If the employee’s
                               wages are      Number of withholding allowances
                                                                                               Single employees paid every two weeks
                             at    but less      0             1            2             3     4     5     6    7     8    9    10
                           least    than      The amount to withhold (in whole dollars)                                         or more

                             0       100          0            0             0             0     0     0    0     0    0    0       0
                           100       120          2            0             0             0     0     0    0     0    0    0       0
                           120       140          3            0             0             0     0     0    0     0    0    0       0
                           140       160          4            0             0             0     0     0    0     0    0    0       0
                           160       180          5            0             0             0     0     0    0     0    0    0       0

                           180       200          6            0             0             0     0     0    0     0    0    0       0
                           200       220          7            0             0             0     0     0    0     0    0    0       0
                           220       240          8            0             0             0     0     0    0     0    0    0       0
                           240       260          9            1             0             0     0     0    0     0    0    0       0
                           260       280         10            3             0             0     0     0    0     0    0    0       0

                           280       300         11            4             0             0     0     0    0     0    0    0       0
                           300       320         12            5             0             0     0     0    0     0    0    0       0
                           320       340         13            6             0             0     0     0    0     0    0    0       0
                           340       360         14            7             0             0     0     0    0     0    0    0       0
                           360       380         15            8             0             0     0     0    0     0    0    0       0

                           380       400        17             9             1             0     0     0    0     0    0    0       0
                           400       420        18            10             2             0     0     0    0     0    0    0       0
                           420       440        19            11             3             0     0     0    0     0    0    0       0
                           440       460        20            12             5             0     0     0    0     0    0    0       0
                           460       480        21            13             6             0     0     0    0     0    0    0       0

                           480       500        22            14             7             0     0     0    0     0    0    0       0
                           500       520        23            15             8             0     0     0    0     0    0    0       0
Revised January 1, 2011




                           520       540        24            16             9             1     0     0    0     0    0    0       0
                           540       560        25            17            10             2     0     0    0     0    0    0       0
                           560       580        26            19            11             3     0     0    0     0    0    0       0

                           580       600        27            20            12             4     0     0    0     0    0    0       0
                           600       620        28            21            13             5     0     0    0     0    0    0       0
                           620       640        29            22            14             7     0     0    0     0    0    0       0
                           640       660        30            23            15             8     0     0    0     0    0    0       0
                           660       680        32            24            16             9     1     0    0     0    0    0       0

                           680       700        33            25            17            10     2     0    0    0     0    0       0
                           700       720        34            26            18            11     3     0    0    0     0    0       0
                           720       740        35            27            20            12     4     0    0    0     0    0       0
                           740       760        36            28            21            13     5     0    0    0     0    0       0
                           760       780        37            29            22            14     6     0    0    0     0    0       0

                           780       800        38            30            23            15     7     0    0    0     0    0       0
                           800       820        39            31            24            16     9     1    0    0     0    0       0
                           820       840        40            32            25            17    10     2    0    0     0    0       0
                           840       860        41            34            26            18    11     3    0    0     0    0       0
                           860       880        42            35            27            19    12     4    0    0     0    0       0

                           880       900        43            36            28            20    13     5    0    0     0    0       0
                           900       920        44            37            29            22    14     6    0    0     0    0       0
                           920       940        45            38            30            23    15     7    0    0     0    0       0
                           940       960        47            39            31            24    16     8    1    0     0    0       0
                           960       980        48            40            32            25    17    10    2    0     0    0       0

                            980    1,000        49            41            33            26    18    11    3    0     0    0       0
                          1,000    1,020        50            42            34            27    19    12    4    0     0    0       0
                          1,020    1,040        52            43            36            28    20    13    5    0     0    0       0
                          1,040    1,060        53            44            37            29    21    14    6    0     0    0       0
                          1,060    1,080        55            45            38            30    22    15    7    0     0    0       0

                          1,080    1,100        56            46            39            31    24    16    8    1     0    0       0
                          1,100    1,120        57            47            40            32    25    17    9    2     0    0       0
                          1,120    1,140        59            49            41            33    26    18   10    3     0    0       0
                          1,140    1,160        60            50            42            34    27    19   12    4     0    0       0
                          1,160    1,180        62            52            43            35    28    20   13    5     0    0       0

                          1,180    1,200        63            53            44            37    29    21   14     6    0    0       0
                          1,200    1,220        65            54            45            38    30    22   15     7    0    0       0
                          1,220    1,240        66            56            46            39    31    23   16     8    1    0       0
              26          1,240
                          1,260
                                   1,260
                                   1,280
                                                67
                                                69
                                                              57
                                                              59
                                                                            47
                                                                            49
                                                                                          40
                                                                                          41
                                                                                                32
                                                                                                33
                                                                                                      24
                                                                                                      26
                                                                                                           17
                                                                                                           18
                                                                                                                  9
                                                                                                                 10
                                                                                                                       2
                                                                                                                       3
                                                                                                                            0
                                                                                                                            0
                                                                                                                                    0
                                                                                                                                    0
If the employee’s
     wages are      Number of withholding allowances
                                                                       Single employees paid every two weeks
  at     but less      0             1            2              3          4            5           6            7            8            9     10
least     than      The amount to withhold (in whole dollars)                                                                                    or more

1,280    1,300         70           60            50            42         34           27           19           11            4           0        0
1,300    1,320         72           62            51            43         35           28           20           12            5           0        0
1,320    1,340         73           63            53            44         36           29           21           14            6           0        0
1,340    1,360         74           64            54            45         37           30           22           15            7           0        0
1,360    1,380         76           66            56            46         39           31           23           16            8           0        0

1,380    1,400         77           67            57            47         40           32           24           17            9           2        0
1,400    1,420         79           69            59            49         41           33           25           18           10           3        0
1,420    1,440         80           70            60            50         42           34           27           19           11           4        0
1,440    1,460         81           71            61            51         43           35           28           20           12           5        0
1,460    1,480         83           73            63            53         44           36           29           21           13           6        0

1,480    1,500         84           74            64            54         45           37           30           22           14           7        0
1,500    1,520         86           76            66            56         46           38           31           23           16           8        0
1,520    1,540         87           77            67            57         47           39           32           24           17           9        1
1,540    1,560         88           78            68            58         48           41           33           25           18          10        2
1,560    1,580         90           80            70            60         50           42           34           26           19          11        4

1,580    1,600         91           81            71            61         51           43           35           27           20          12        5
1,600    1,620         93           83            73            63         53           44           36           29           21          13        6
1,620    1,640         94           84            74            64         54           45           37           30           22          14        7
1,640    1,660         96           85            75            65         55           46           38           31           23          15        8
1,660    1,680         97           87            77            67         57           47           39           32           24          17        9

1,680    1,700         98           88            78            68         58           48           40           33           25          18       10
1,700    1,720        100           90            80            70         60           50           41           34           26          19       11




                                                                                                                                                            Revised January 1, 2011
1,720    1,740        101           91            81            71         61           51           43           35           27          20       12
1,740    1,760        103           93            83            72         62           52           44           36           28          21       13
1,760    1,780        104           94            84            74         64           54           45           37           29          22       14

1,780    1,800       105            95            85            75         65           55           46           38           31          23       15
1,800    1,820       107            97            87            77         67           57           47           39           32          24       16
1,820    1,840       108            98            88            78         68           58           48           40           33          25       17
1,840    1,860       110           100            90            80         69           59           49           41           34          26       19
1,860    1,880       111           101            91            81         71           61           51           42           35          27       20

1,880    1,900       112           102            92            82         72           62           52           43           36          28       21
1,900    1,920       114           104            94            84         74           64           54           45           37          29       22
1,920    1,940       115           105            95            85         75           65           55           46           38          30       23
1,940    1,960       117           107            97            87         77           67           56           47           39          31       24
1,960    1,980       118           108            98            88         78           68           58           48           40          33       25

1,980    2,000       119           109            99            89         79           69           59           49           41          34       26
2,000    2,020       121           111           101            91         81           71           61           51           42          35       27
2,020    2,040       122           112           102            92         82           72           62           52           43          36       28
2,040    2,060       124           114           104            94         84           74           64           53           44          37       29
2,060    2,080       125           115           105            95         85           75           65           55           46          38       30

2,080    2,100       127           117           106             96        86           76           66           56           47          39       31
2,100    2,120       128           118           108             98        88           78           68           58           48          40       32
2,120    2,140       129           119           109             99        89           79           69           59           49          41       33
2,140    2,160       131           121           111            101        91           81           71           61           51          42       35
2,160    2,180       132           122           112            102        92           82           72           62           52          43       36

2,180    2,200       134           124           114            103        93           83           73           63           53          44       37
2,200    2,220       135           125           115            105        95           85           75           65           55          45       38
2,220    2,240       136           126           116            106        96           86           76           66           56          46       39
2,240    2,260       138           128           118            108        98           88           78           68           58          48       40
2,260    2,280       139           129           119            109        99           89           79           69           59          49       41

2,280    2,300        141          131           121            111       101           90           80           70           60          50       42
2,300    2,320        142          132           122            112       102           92           82           72           62          52       43
2,320    2,340        143          133           123            113       103           93           83           73           63          53       44
2,340    2,360        145          135           125            115       105           95           85           75           65          55       45
2,360    2,380        146          136           126            116       106           96           86           76           66          56       46
                                           7.05 PERCENT (.0705) OF THE EXCESS OVER $2,380 PlUS (round total to the nearest whole dollar)
2,380    3,000        147          137           127            117       107           97           87           77           67           57      47
                                           7.85 PERCENT (.0785) OF THE EXCESS OVER $3,000 PlUS (round total to the nearest whole dollar)
3,000 and over        191          181           171            161       151          141          131          120          110          100      90
                                                                                                                                                           27
                          If the employee’s
                               wages are      Number of withholding allowances
                                                                                               Married employees paid every two weeks
                             at    but less      0             1            2             3       4    5     6     7    8    9    10
                           least    than      The amount to withhold (in whole dollars)                                          or more

                             0       240          0            0             0             0       0    0     0    0    0    0       0
                           240       260          1            0             0             0       0    0     0    0    0    0       0
                           260       280          2            0             0             0       0    0     0    0    0    0       0
                           280       300          3            0             0             0       0    0     0    0    0    0       0
                           300       320          4            0             0             0       0    0     0    0    0    0       0

                           320       340          5            0             0             0       0    0     0    0    0    0       0
                           340       360          6            0             0             0       0    0     0    0    0    0       0
                           360       380          8            0             0             0       0    0     0    0    0    0       0
                           380       400          9            1             0             0       0    0     0    0    0    0       0
                           400       420         10            2             0             0       0    0     0    0    0    0       0

                           420       440        11             3             0             0       0    0     0    0    0    0       0
                           440       460        12             4             0             0       0    0     0    0    0    0       0
                           460       480        13             5             0             0       0    0     0    0    0    0       0
                           480       500        14             6             0             0       0    0     0    0    0    0       0
                           500       520        15             7             0             0       0    0     0    0    0    0       0

                           520       540        16             8             1             0       0    0     0    0    0    0       0
                           540       560        17            10             2             0       0    0     0    0    0    0       0
                           560       580        18            11             3             0       0    0     0    0    0    0       0
                           580       600        19            12             4             0       0    0     0    0    0    0       0
                           600       620        20            13             5             0       0    0     0    0    0    0       0
Revised January 1, 2011




                           620       640        21            14            6              0       0    0     0    0    0    0       0
                           640       660        23            15            7              0       0    0     0    0    0    0       0
                           660       680        24            16            8              1       0    0     0    0    0    0       0
                           680       700        25            17            9              2       0    0     0    0    0    0       0
                           700       720        26            18           11              3       0    0     0    0    0    0       0

                           720       740        27            19           12              4       0    0     0    0    0    0       0
                           740       760        28            20           13              5       0    0     0    0    0    0       0
                           760       780        29            21           14              6       0    0     0    0    0    0       0
                           780       800        30            22           15              7       0    0     0    0    0    0       0
                           800       820        31            23           16              8       1    0     0    0    0    0       0

                           820       840        32            25           17              9       2    0     0    0    0    0       0
                           840       860        33            26           18             10       3    0     0    0    0    0       0
                           860       880        34            27           19             11       4    0     0    0    0    0       0
                           880       900        35            28           20             13       5    0     0    0    0    0       0
                           900       920        36            29           21             14       6    0     0    0    0    0       0

                            920      940        38            30           22             15       7    0     0    0    0    0       0
                            940      960        39            31           23             16       8    1     0    0    0    0       0
                            960      980        40            32           24             17       9    2     0    0    0    0       0
                            980    1,000        41            33           25             18      10    3     0    0    0    0       0
                          1,000    1,020        42            34           27             19      11    4     0    0    0    0       0

                          1,020    1,040        43            35           28             20      12    5     0    0    0    0       0
                          1,040    1,060        44            36           29             21      13    6     0    0    0    0       0
                          1,060    1,080        45            37           30             22      15    7     0    0    0    0       0
                          1,080    1,100        46            38           31             23      16    8     0    0    0    0       0
                          1,100    1,120        47            40           32             24      17    9     1    0    0    0       0

                          1,120    1,140        48            41           33             25      18   10     3    0    0    0       0
                          1,140    1,160        49            42           34             26      19   11     4    0    0    0       0
                          1,160    1,180        50            43           35             28      20   12     5    0    0    0       0
                          1,180    1,200        51            44           36             29      21   13     6    0    0    0       0
                          1,200    1,220        52            45           37             30      22   14     7    0    0    0       0

                          1,220    1,240        54            46           38             31      23   15     8    0    0    0       0
                          1,240    1,260        55            47           39             32      24   17     9    1    0    0       0
                          1,260    1,280        56            48           40             33      25   18     10   2    0    0       0
                          1,280    1,300        57            49           42             34      26   19     11   3    0    0       0
              28          1,300    1,320        58            50           43             35      27   20     12   5    0    0       0
If the employee’s
     wages are      Number of withholding allowances
                                                                      Married employees paid every two weeks
  at     but less      0             1            2              3          4            5            6           7            8            9     10
least     than      The amount to withhold (in whole dollars)                                                                                    or more

1,320    1,340         59           51            44            36         28           21                13       6            0           0        0
1,340    1,360         60           52            45            37         30           22                14       7            0           0        0
1,360    1,380         61           53            46            38         31           23                15       8            0           0        0
1,380    1,400         62           55            47            39         32           24                16       9            1           0        0
1,400    1,420         63           56            48            40         33           25                18      10            2           0        0

1,420    1,440         64           57            49            41         34           26                19      11            3           0        0
1,440    1,460         65           58            50            42         35           27                20      12            4           0        0
1,460    1,480         66           59            51            44         36           28                21      13            5           0        0
1,480    1,500         67           60            52            45         37           29                22      14            7           0        0
1,500    1,520         69           61            53            46         38           30                23      15            8           0        0

1,520    1,540         70           62            54            47         39           32                24      16            9           1        0
1,540    1,560         71           63            55            48         40           33                25      17           10           2        0
1,560    1,580         72           64            57            49         41           34                26      18           11           3        0
1,580    1,600         74           65            58            50         42           35                27      20           12           4        0
1,600    1,620         75           66            59            51         43           36                28      21           13           5        0

1,620    1,640         77           67            60            52         45           37                29      22           14           6        0
1,640    1,660         78           68            61            53         46           38                30      23           15           8        0
1,660    1,680         80           69            62            54         47           39                31      24           16           9        1
1,680    1,700         81           71            63            55         48           40                32      25           17          10        2
1,700    1,720         82           72            64            56         49           41                34      26           18          11        3

1,720    1,740         84           74            65            57         50           42                35      27           19          12        4




                                                                                                                                                            Revised January 1, 2011
1,740    1,760         85           75            66            59         51           43                36      28           20          13        5
1,760    1,780         87           77            67            60         52           44                37      29           22          14        6
1,780    1,800         88           78            68            61         53           45                38      30           23          15        7
1,800    1,820         89           79            69            62         54           47                39      31           24          16        8

1,820    1,840         91           81            71            63         55           48                40      32           25          17       10
1,840    1,860         92           82            72            64         56           49                41      33           26          18       11
1,860    1,880         94           84            74            65         57           50                42      35           27          19       12
1,880    1,900         95           85            75            66         58           51                43      36           28          20       13
1,900    1,920         96           86            76            67         59           52                44      37           29          21       14

1,920    1,940         98           88            78            68         61           53                45      38           30          22       15
1,940    1,960         99           89            79            69         62           54                46      39           31          24       16
1,960    1,980        101           91            81            71         63           55                47      40           32          25       17
1,980    2,000        102           92            82            72         64           56                49      41           33          26       18
2,000    2,020        103           93            83            73         65           57                50      42           34          27       19

2,020    2,040        105           95            85            75         66           58                51      43           35          28       20
2,040    2,060        106           96            86            76         67           59                52      44           37          29       21
2,060    2,080        108           98            88            78         68           60                53      45           38          30       22
2,080    2,100        109           99            89            79         69           62                54      46           39          31       23
2,100    2,120        111          101            90            80         70           63                55      47           40          32       25

2,120    2,140       112           102            92            82         72           64                56      48           41          33       26
2,140    2,160       113           103            93            83         73           65                57      49           42          34       27
2,160    2,180       115           105            95            85         75           66                58      51           43          35       28
2,180    2,200       116           106            96            86         76           67                59      52           44          36       29
2,200    2,220       118           108            98            87         77           68                60      53           45          37       30

2,220    2,240       119           109           99             89         79           69                61      54           46          39       31
2,240    2,260       120           110          100             90         80           70                62      55           47          40       32
2,260    2,280       122           112          102             92         82           72                64      56           48          41       33
2,280    2,300       123           113          103             93         83           73                65      57           49          42       34
2,300    2,320       125           115          105             95         85           74                66      58           50          43       35

2,320    2,340       126           116          106             96         86           76                67      59           52          44       36
2,340    2,360       127           117          107             97         87           77                68      60           53          45       37
2,360    2,380       129           119          109             99         89           79                69      61           54          46       38

                                           7.05 PERCENT (.0705) OF THE EXCESS OVER $2,380 PlUS (round total to the nearest whole dollar)
2,380    5,389       130           120          110             99         89           79                69      62           54           47      39

                                           7.85 PERCENT (.0785) OF THE EXCESS OVER $5,389 PlUS (round total to the nearest whole dollar)
                                                                                                                                                           29
5,389 and over       342           332          322             312       302          292                282    271          261          251     241
                          If the employee’s
                               wages are      Number of withholding allowances
                                                                                               Single employees paid twice a month
                             at    but less      0             1            2             3    4    5    6     7    8     9    10
                           least    than      The amount to withhold (in whole dollars)                                       or more

                             0       100          0            0             0             0    0    0    0    0     0    0       0
                           100       120          1            0             0             0    0    0    0    0     0    0       0
                           120       140          2            0             0             0    0    0    0    0     0    0       0
                           140       160          3            0             0             0    0    0    0    0     0    0       0
                           160       180          4            0             0             0    0    0    0    0     0    0       0

                           180       200          5            0             0             0    0    0    0    0     0    0       0
                           200       220          7            0             0             0    0    0    0    0     0    0       0
                           220       240          8            0             0             0    0    0    0    0     0    0       0
                           240       260          9            0             0             0    0    0    0    0     0    0       0
                           260       280         10            2             0             0    0    0    0    0     0    0       0

                           280       300         11            3             0             0    0    0    0    0     0    0       0
                           300       320         12            4             0             0    0    0    0    0     0    0       0
                           320       340         13            5             0             0    0    0    0    0     0    0       0
                           340       360         14            6             0             0    0    0    0    0     0    0       0
                           360       380         15            7             0             0    0    0    0    0     0    0       0

                           380       400         16            8             0             0    0    0    0    0     0    0       0
                           400       420         17            9             1             0    0    0    0    0     0    0       0
                           420       440         18           10             2             0    0    0    0    0     0    0       0
                           440       460         19           11             3             0    0    0    0    0     0    0       0
                           460       480         20           12             4             0    0    0    0    0     0    0       0

                           480       500         22           13             5             0    0    0    0    0     0    0       0
                           500       520         23           14             6             0    0    0    0    0     0    0       0
Revised January 1, 2011




                           520       540         24           15             7             0    0    0    0    0     0    0       0
                           540       560         25           16             8             0    0    0    0    0     0    0       0
                           560       580         26           18             9             1    0    0    0    0     0    0       0

                           580       600        27            19            10             2    0    0    0    0     0    0       0
                           600       620        28            20            11             3    0    0    0    0     0    0       0
                           620       640        29            21            13             4    0    0    0    0     0    0       0
                           640       660        30            22            14             5    0    0    0    0     0    0       0
                           660       680        31            23            15             6    0    0    0    0     0    0       0

                           680       700        32            24            16             7    0    0    0    0     0    0       0
                           700       720        33            25            17             9    0    0    0    0     0    0       0
                           720       740        34            26            18            10    1    0    0    0     0    0       0
                           740       760        35            27            19            11    2    0    0    0     0    0       0
                           760       780        37            28            20            12    4    0    0    0     0    0       0

                           780       800        38            29            21            13    5    0    0    0     0    0       0
                           800       820        39            30            22            14    6    0    0    0     0    0       0
                           820       840        40            31            23            15    7    0    0    0     0    0       0
                           840       860        41            33            24            16    8    0    0    0     0    0       0
                           860       880        42            34            25            17    9    1    0    0     0    0       0

                           880       900        43            35            26            18   10    2    0    0     0    0       0
                           900       920        44            36            28            19   11    3    0    0     0    0       0
                           920       940        45            37            29            20   12    4    0    0     0    0       0
                           940       960        46            38            30            21   13    5    0    0     0    0       0
                           960       980        47            39            31            22   14    6    0    0     0    0       0

                            980    1,000        48            40            32            24   15    7    0    0     0    0       0
                          1,000    1,020        49            41            33            25   16    8    0    0     0    0       0
                          1,020    1,040        50            42            34            26   17    9    1    0     0    0       0
                          1,040    1,060        51            43            35            27   19   10    2    0     0    0       0
                          1,060    1,080        53            44            36            28   20   11    3    0     0    0       0

                          1,080    1,100        54            45            37            29   21   12    4    0     0    0       0
                          1,100    1,120        56            46            38            30   22   13    5    0     0    0       0
                          1,120    1,140        57            48            39            31   23   15    6    0     0    0       0
                          1,140    1,160        59            49            40            32   24   16    7    0     0    0       0
                          1,160    1,180        60            50            41            33   25   17    8    0     0    0       0

                          1,180    1,200        61            51            42            34   26   18    9    1     0    0       0
                          1,200    1,220        63            52            44            35   27   19   11    2     0    0       0
                          1,220    1,240        64            53            45            36   28   20   12    3     0    0       0
              30          1,240
                          1,260
                                   1,260
                                   1,280
                                                66
                                                67
                                                              55
                                                              56
                                                                            46
                                                                            47
                                                                                          37
                                                                                          39
                                                                                               29
                                                                                               30
                                                                                                    21
                                                                                                    22
                                                                                                         13
                                                                                                         14
                                                                                                               4
                                                                                                               6
                                                                                                                     0
                                                                                                                     0
                                                                                                                          0
                                                                                                                          0
                                                                                                                                  0
                                                                                                                                  0
If the employee’s
     wages are      Number of withholding allowances
                                                                            Single employees paid twice a month
  at     but less      0             1            2              3          4            5            6           7            8            9     10
least     than      The amount to withhold (in whole dollars)                                                                                    or more

1,280    1,300         68           58            48            40         31           23           15            7            0           0        0
1,300    1,320         70           59            49            41         32           24           16            8            0           0        0
1,320    1,340         71           60            50            42         33           25           17            9            0           0        0
1,340    1,360         73           62            51            43         35           26           18           10            2           0        0
1,360    1,380         74           63            52            44         36           27           19           11            3           0        0

1,380    1,400         75           65            54            45         37           28           20           12            4           0        0
1,400    1,420         77           66            55            46         38           30           21           13            5           0        0
1,420    1,440         78           67            57            47         39           31           22           14            6           0        0
1,440    1,460         80           69            58            48         40           32           23           15            7           0        0
1,460    1,480         81           70            59            49         41           33           24           16            8           0        0

1,480    1,500         83           72            61            50         42           34           26           17            9           1        0
1,500    1,520         84           73            62            51         43           35           27           18           10           2        0
1,520    1,540         85           74            64            53         44           36           28           19           11           3        0
1,540    1,560         87           76            65            54         45           37           29           21           12           4        0
1,560    1,580         88           77            66            56         46           38           30           22           13           5        0

1,580    1,600         90           79            68            57         47           39           31           23           14           6        0
1,600    1,620         91           80            69            58         48           40           32           24           15           7        0
1,620    1,640         92           82            71            60         50           41           33           25           17           8        0
1,640    1,660         94           83            72            61         51           42           34           26           18           9        1
1,660    1,680         95           84            73            63         52           43           35           27           19          10        2

1,680    1,700         97           86            75            64         53           44           36           28           20          12        3
1,700    1,720         98           87            76            65         55           46           37           29           21          13        4




                                                                                                                                                            Revised January 1, 2011
1,720    1,740         99           89            78            67         56           47           38           30           22          14        5
1,740    1,760        101           90            79            68         57           48           39           31           23          15        6
1,760    1,780        102           91            81            70         59           49           41           32           24          16        8

1,780    1,800        104           93            82            71         60           50           42           33           25          17        9
1,800    1,820        105           94            83            72         62           51           43           34           26          18       10
1,820    1,840        106           96            85            74         63           52           44           35           27          19       11
1,840    1,860        108           97            86            75         64           54           45           37           28          20       12
1,860    1,880        109           98            88            77         66           55           46           38           29          21       13

1,880    1,900       111           100            89            78         67           56           47           39           30          22       14
1,900    1,920       112           101            90            80         69           58           48           40           32          23       15
1,920    1,940       114           103            92            81         70           59           49           41           33          24       16
1,940    1,960       115           104            93            82         71           61           50           42           34          25       17
1,960    1,980       116           105            95            84         73           62           51           43           35          26       18

1,980    2,000       118           107            96            85         74           63           53           44           36          28       19
2,000    2,020       119           108            97            87         76           65           54           45           37          29       20
2,020    2,040       121           110            99            88         77           66           55           46           38          30       21
2,040    2,060       122           111           100            89         79           68           57           47           39          31       23
2,060    2,080       123           113           102            91         80           69           58           48           40          32       24

2,080    2,100       125           114           103            92         81           70           60           49           41          33       25
2,100    2,120       126           115           104            94         83           72           61           50           42          34       26
2,120    2,140       128           117           106            95         84           73           62           52           43          35       27
2,140    2,160       129           118           107            96         86           75           64           53           44          36       28
2,160    2,180       130           120           109            98         87           76           65           54           45          37       29

2,180    2,200       132           121           110             99        88           78           67           56           47          38       30
2,200    2,220       133           122           112            101        90           79           68           57           48          39       31
2,220    2,240       135           124           113            102        91           80           69           59           49          40       32
2,240    2,260       136           125           114            103        93           82           71           60           50          41       33
2,260    2,280       138           127           116            105        94           83           72           61           51          43       34

2,280    2,300       139           128           117            106        95           85           74           63           52          44       35
2,300    2,320       140           129           119            108        97           86           75           64           53          45       36
2,320    2,340       142           131           120            109        98           87           77           66           55          46       37
2,340    2,360       143           132           121            111       100           89           78           67           56          47       39
2,360    2,380       145           134           123            112       101           90           79           68           58          48       40
                                           7.05 PERCENT (.0705) OF THE EXCESS OVER $2,380 PlUS (round total to the nearest whole dollar)
2,380    3,250        145          134           124            113       102           91           80           69           58          48       40

                                           7.85 PERCENT (.0785) OF THE EXCESS OVER $3,250 PlUS (round total to the nearest whole dollar)
3,250 and over        207          196           185            174       163          152          141          131          120          109      98     31
                          If the employee’s
                               wages are      Number of withholding allowances
                                                                                               Married employees paid twice a month
                             at    but less      0             1            2             3     4    5     6    7     8    9    10
                           least    than      The amount to withhold (in whole dollars)                                        or more

                             0       260          0            0             0             0     0    0    0     0    0    0       0
                           260       280          1            0             0             0     0    0    0     0    0    0       0
                           280       300          2            0             0             0     0    0    0     0    0    0       0
                           300       320          3            0             0             0     0    0    0     0    0    0       0
                           320       340          4            0             0             0     0    0    0     0    0    0       0

                           340       360          5            0             0             0     0    0    0     0    0    0       0
                           360       380          7            0             0             0     0    0    0     0    0    0       0
                           380       400          8            0             0             0     0    0    0     0    0    0       0
                           400       420          9            0             0             0     0    0    0     0    0    0       0
                           420       440         10            1             0             0     0    0    0     0    0    0       0

                           440       460        11             3             0             0     0    0    0     0    0    0       0
                           460       480        12             4             0             0     0    0    0     0    0    0       0
                           480       500        13             5             0             0     0    0    0     0    0    0       0
                           500       520        14             6             0             0     0    0    0     0    0    0       0
                           520       540        15             7             0             0     0    0    0     0    0    0       0

                           540       560        16             8             0             0     0    0    0     0    0    0       0
                           560       580        17             9             1             0     0    0    0     0    0    0       0
                           580       600        18            10             2             0     0    0    0     0    0    0       0
                           600       620        19            11             3             0     0    0    0     0    0    0       0
                           620       640        20            12             4             0     0    0    0     0    0    0       0
Revised January 1, 2011




                           640       660        22            13             5             0     0    0    0     0    0    0       0
                           660       680        23            14             6             0     0    0    0     0    0    0       0
                           680       700        24            15             7             0     0    0    0     0    0    0       0
                           700       720        25            16             8             0     0    0    0     0    0    0       0
                           720       740        26            18             9             1     0    0    0     0    0    0       0

                           740       760        27            19            10             2     0    0    0     0    0    0       0
                           760       780        28            20            11             3     0    0    0     0    0    0       0
                           780       800        29            21            13             4     0    0    0     0    0    0       0
                           800       820        30            22            14             5     0    0    0     0    0    0       0
                           820       840        31            23            15             6     0    0    0     0    0    0       0

                           840       860        32            24            16             7     0    0    0     0    0    0       0
                           860       880        33            25            17             9     0    0    0     0    0    0       0
                           880       900        34            26            18            10     1    0    0     0    0    0       0
                           900       920        35            27            19            11     2    0    0     0    0    0       0
                           920       940        36            28            20            12     3    0    0     0    0    0       0

                            940      960        38            29            21            13     5    0    0     0    0    0       0
                            960      980        39            30            22            14     6    0    0     0    0    0       0
                            980    1,000        40            31            23            15     7    0    0     0    0    0       0
                          1,000    1,020        41            33            24            16     8    0    0     0    0    0       0
                          1,020    1,040        42            34            25            17     9    1    0     0    0    0       0

                          1,040    1,060        43            35            26            18    10    2    0     0    0    0       0
                          1,060    1,080        44            36            27            19    11    3    0     0    0    0       0
                          1,080    1,100        45            37            29            20    12    4    0     0    0    0       0
                          1,100    1,120        46            38            30            21    13    5    0     0    0    0       0
                          1,120    1,140        47            39            31            22    14    6    0     0    0    0       0

                          1,140    1,160        48            40            32            24    15    7    0     0    0    0       0
                          1,160    1,180        49            41            33            25    16    8    0     0    0    0       0
                          1,180    1,200        50            42            34            26    17    9    1     0    0    0       0
                          1,200    1,220        51            43            35            27    18   10    2     0    0    0       0
                          1,220    1,240        53            44            36            28    20   11    3     0    0    0       0

                          1,240    1,260        54            45            37            29    21   12    4     0    0    0       0
                          1,260    1,280        55            46            38            30    22   13    5     0    0    0       0
                          1,280    1,300        56            48            39            31    23   15    6     0    0    0       0
                          1,300    1,320        57            49            40            32    24   16    7     0    0    0       0
              32          1,320    1,340        58            50            41            33    25   17    8     0    0    0       0
If the employee’s
     wages are      Number of withholding allowances
                                                                         Married employees paid twice a month
  at     but less      0             1            2              3          4            5            6           7            8            9     10
least     than      The amount to withhold (in whole dollars)                                                                                    or more

1,340    1,360         59           51            42            34         26           18            9            1            0           0        0
1,360    1,380         60           52            44            35         27           19           11            2            0           0        0
1,380    1,400         61           53            45            36         28           20           12            3            0           0        0
1,400    1,420         62           54            46            37         29           21           13            4            0           0        0
1,420    1,440         63           55            47            38         30           22           14            6            0           0        0

1,440    1,460         64           56            48            40         31           23           15            7            0           0        0
1,460    1,480         65           57            49            41         32           24           16            8            0           0        0
1,480    1,500         66           58            50            42         33           25           17            9            0           0        0
1,500    1,520         68           59            51            43         35           26           18           10            2           0        0
1,520    1,540         69           60            52            44         36           27           19           11            3           0        0

1,540    1,560         70           61            53            45         37           28           20           12            4           0        0
1,560    1,580         71           62            54            46         38           29           21           13            5           0        0
1,580    1,600         72           64            55            47         39           31           22           14            6           0        0
1,600    1,620         73           65            56            48         40           32           23           15            7           0        0
1,620    1,640         74           66            57            49         41           33           24           16            8           0        0

1,640    1,660         75           67            59            50         42           34           26           17            9           1        0
1,660    1,680         76           68            60            51         43           35           27           18           10           2        0
1,680    1,700         78           69            61            52         44           36           28           19           11           3        0
1,700    1,720         79           70            62            53         45           37           29           20           12           4        0
1,720    1,740         81           71            63            55         46           38           30           22           13           5        0

1,740    1,760         82           72            64            56         47           39           31           23           14           6        0




                                                                                                                                                            Revised January 1, 2011
1,760    1,780         83           73            65            57         48           40           32           24           15           7        0
1,780    1,800         85           74            66            58         50           41           33           25           17           8        0
1,800    1,820         86           75            67            59         51           42           34           26           18           9        1
1,820    1,840         88           77            68            60         52           43           35           27           19          10        2

1,840    1,860         89           78            69            61         53           44           36           28           20          11        3
1,860    1,880         90           80            70            62         54           46           37           29           21          13        4
1,880    1,900         92           81            71            63         55           47           38           30           22          14        5
1,900    1,920         93           82            72            64         56           48           39           31           23          15        6
1,920    1,940         95           84            73            65         57           49           41           32           24          16        8

1,940    1,960        96            85            75            66         58           50           42           33           25          17        9
1,960    1,980        97            87            76            67         59           51           43           34           26          18       10
1,980    2,000        99            88            77            68         60           52           44           35           27          19       11
2,000    2,020       100            89            79            70         61           53           45           37           28          20       12
2,020    2,040       102            91            80            71         62           54           46           38           29          21       13

2,040    2,060        103           92            81            72         63           55           47           39           30          22       14
2,060    2,080        105           94            83            73         64           56           48           40           31          23       15
2,080    2,100        106           95            84            74         66           57           49           41           33          24       16
2,100    2,120        107           96            86            75         67           58           50           42           34          25       17
2,120    2,140        109           98            87            76         68           59           51           43           35          26       18

2,140    2,160       110            99            88            78         69           61           52           44           36          28       19
2,160    2,180       112           101            90            79         70           62           53           45           37          29       20
2,180    2,200       113           102            91            80         71           63           54           46           38          30       21
2,200    2,220       114           104            93            82         72           64           55           47           39          31       22
2,220    2,240       116           105            94            83         73           65           57           48           40          32       24

2,240    2,260       117           106            95            85         74           66           58           49           41          33       25
2,260    2,280       119           108            97            86         75           67           59           50           42          34       26
2,280    2,300       120           109            98            87         77           68           60           52           43          35       27
2,300    2,320       121           111           100            89         78           69           61           53           44          36       28
2,320    2,340       123           112           101            90         79           70           62           54           45          37       29

2,340    2,360       124           113           103            92         81           71           63           55           46          38       30
2,360    2,380       126           115           104            93         82           72           64           56           48          39       31
                                           7.05 PERCENT (.0705) OF THE EXCESS OVER $2,380 PlUS (round total to the nearest whole dollar)
2,380    5,838       126           116           105             94        83           73           65           56           48          40       32
                                           7.85 PERCENT (.0785) OF THE EXCESS OVER $5,838 PlUS (round total to the nearest whole dollar)
5,838 and over        370          359           348            338       327          316          305          294          283          272     261
                                                                                                                                                           33
                          If the employee’s
                               wages are      Number of withholding allowances
                                                                                                Single employees paid once a month
                             at    but less      0             1            2             3    4    5     6    7     8    9    10
                           least    than      The amount to withhold (in whole dollars)                                       or more

                             0       220          0            0             0             0    0    0     0    0    0    0       0
                           220       240          3            0             0             0    0    0     0    0    0    0       0
                           240       260          4            0             0             0    0    0     0    0    0    0       0
                           260       280          5            0             0             0    0    0     0    0    0    0       0
                           280       300          6            0             0             0    0    0     0    0    0    0       0

                           300       320          7            0             0             0    0    0     0    0    0    0       0
                           320       340          8            0             0             0    0    0     0    0    0    0       0
                           340       360          9            0             0             0    0    0     0    0    0    0       0
                           360       380         10            0             0             0    0    0     0    0    0    0       0
                           380       400         12            0             0             0    0    0     0    0    0    0       0

                           400       420         13            0             0             0    0    0     0    0    0    0       0
                           420       440         14            0             0             0    0    0     0    0    0    0       0
                           440       460         15            0             0             0    0    0     0    0    0    0       0
                           460       480         16            0             0             0    0    0     0    0    0    0       0
                           480       500         17            0             0             0    0    0     0    0    0    0       0

                           500       520        18             1             0             0    0    0     0    0    0    0       0
                           520       540        19             2             0             0    0    0     0    0    0    0       0
                           540       560        20             4             0             0    0    0     0    0    0    0       0
                           560       580        21             5             0             0    0    0     0    0    0    0       0
                           580       600        22             6             0             0    0    0     0    0    0    0       0

                           600       640        24             7             0             0    0    0     0    0    0    0       0
                           640       680        26             9             0             0    0    0     0    0    0    0       0
                           680       720        28            12             0             0    0    0     0    0    0    0       0
Revised January 1, 2011




                           720       760        30            14             0             0    0    0     0    0    0    0       0
                           760       800        32            16             0             0    0    0     0    0    0    0       0

                           800       840        35            18             2             0    0    0     0    0    0    0       0
                           840       880        37            20             4             0    0    0     0    0    0    0       0
                           880       920        39            22             6             0    0    0     0    0    0    0       0
                           920       960        41            24             8             0    0    0     0    0    0    0       0
                           960     1,000        43            27            10             0    0    0     0    0    0    0       0

                          1,000    1,040        45            29            12             0    0    0     0    0    0    0       0
                          1,040    1,080        47            31            14             0    0    0     0    0    0    0       0
                          1,080    1,120        49            33            16             0    0    0     0    0    0    0       0
                          1,120    1,160        52            35            19             2    0    0     0    0    0    0       0
                          1,160    1,200        54            37            21             4    0    0     0    0    0    0       0

                          1,200    1,240        56            39            23             6    0    0     0    0    0    0       0
                          1,240    1,280        58            42            25             9    0    0     0    0    0    0       0
                          1,280    1,320        60            44            27            11    0    0     0    0    0    0       0
                          1,320    1,360        62            46            29            13    0    0     0    0    0    0       0
                          1,360    1,400        64            48            31            15    0    0     0    0    0    0       0

                          1,400    1,440        67            50            34            17    1    0     0    0    0    0       0
                          1,440    1,480        69            52            36            19    3    0     0    0    0    0       0
                          1,480    1,520        71            54            38            21    5    0     0    0    0    0       0
                          1,520    1,560        73            57            40            24    7    0     0    0    0    0       0
                          1,560    1,600        75            59            42            26    9    0     0    0    0    0       0

                          1,600    1,640        77            61            44            28   11    0     0    0    0    0       0
                          1,640    1,680        79            63            46            30   13    0     0    0    0    0       0
                          1,680    1,720        82            65            49            32   16    0     0    0    0    0       0
                          1,720    1,760        84            67            51            34   18    1     0    0    0    0       0
                          1,760    1,800        86            69            53            36   20    3     0    0    0    0       0

                          1,800    1,840        88            72            55            39   22    6    0    0     0    0       0
                          1,840    1,880        90            74            57            41   24    8    0    0     0    0       0
                          1,880    1,920        92            76            59            43   26   10    0    0     0    0       0
                          1,920    1,960        94            78            61            45   28   12    0    0     0    0       0
                          1,960    2,000        97            80            64            47   31   14    0    0     0    0       0

                          2,000    2,040        99            82            66            49   33   16    0    0     0    0       0
                          2,040    2,080       101            84            68            51   35   18    2    0     0    0       0
                          2,080    2,120       103            86            70            54   37   21    4    0     0    0       0
                          2,120    2,160       106            89            72            56   39   23    6    0     0    0       0
                          2,160    2,200       109            91            74            58   41   25    8    0     0    0       0

                          2,200    2,240       111            93            76            60   43   27    10   0     0    0       0
                          2,240    2,280       114            95            79            62   46   29    13   0     0    0       0
              34          2,280    2,320       117            97            81            64   48   31    15   0     0    0       0
If the employee’s
     wages are      Number of withholding allowances
                                                                              Single employees paid once a month
  at     but less      0             1            2              3          4            5            6           7            8            9     10
least     than      The amount to withhold (in whole dollars)                                                                                    or more

2,320    2,360       120            99            83             66        50           33           17            0            0           0        0
2,360    2,400       123           101            85             68        52           35           19            2            0           0        0
2,400    2,440       126           104            87             71        54           38           21            5            0           0        0
2,440    2,480       128           107            89             73        56           40           23            7            0           0        0
2,480    2,520       131           109            91             75        58           42           25            9            0           0        0

2,520    2,560       134           112            94             77        61           44           28           11            0           0        0
2,560    2,600       137           115            96             79        63           46           30           13            0           0        0
2,600    2,640       140           118            98             81        65           48           32           15            0           0        0
2,640    2,680       142           121           100             83        67           50           34           17            1           0        0
2,680    2,720       145           124           102             86        69           53           36           20            3           0        0

2,720    2,760        148          126           105             88        71           55           38           22            5           0        0
2,760    2,800        151          129           107             90        73           57           40           24            7           0        0
2,800    2,840        154          132           110             92        76           59           43           26           10           0        0
2,840    2,880        157          135           113             94        78           61           45           28           12           0        0
2,880    2,920        159          138           116             96        80           63           47           30           14           0        0

2,920    2,960        162          140           119             98        82           65           49           32           16           0        0
2,960    3,000        165          143           122            101        84           68           51           35           18           2        0
3,000    3,040        168          146           124            103        86           70           53           37           20           4        0
3,040    3,080        171          149           127            105        88           72           55           39           22           6        0
3,080    3,120        173          152           130            108        91           74           58           41           25           8        0

3,120    3,160       176           155           133            111        93           76           60           43           27          10        0
3,160    3,200       179           157           136            114        95           78           62           45           29          12        0
3,200    3,240       182           160           138            117        97           80           64           47           31          14        0




                                                                                                                                                            Revised January 1, 2011
3,240    3,280       185           163           141            120        99           83           66           50           33          17        0
3,280    3,320       188           166           144            122       101           85           68           52           35          19        2

3,320    3,360       190           169           147            125       103           87           70           54           37          21        4
3,360    3,400       193           171           150            128       106           89           72           56           40          23        7
3,400    3,440       196           174           153            131       109           91           75           58           42          25        9
3,440    3,480       199           177           155            134       112           93           77           60           44          27       11
3,480    3,520       202           180           158            136       115           95           79           62           46          29       13

3,520    3,560       205           183           161            139       118           98           81           65           48          32       15
3,560    3,600       207           186           164            142       120          100           83           67           50          34       17
3,600    3,640       210           188           167            145       123          102           85           69           52          36       19
3,640    3,680       213           191           169            148       126          104           87           71           54          38       21
3,680    3,720       216           194           172            151       129          107           90           73           57          40       24

3,720    3,760       219           197           175            153       132          110           92           75           59          42       26
3,760    3,800       221           200           178            156       134          113           94           77           61          44       28
3,800    3,840       224           203           181            159       137          116           96           80           63          47       30
3,840    3,880       227           205           184            162       140          118           98           82           65          49       32
3,880    3,920       230           208           186            165       143          121          100           84           67          51       34

3,920    3,960       233           211           189            167       146          124          102           86           69          53       36
3,960    4,000       236           214           192            170       149          127          105           88           72          55       39
4,000    4,040       238           217           195            173       151          130          108           90           74          57       41
4,040    4,080       241           219           198            176       154          132          111           92           76          59       43
4,080    4,120       244           222           201            179       157          135          114           95           78          62       45

4,120    4,160       247           225           203            182       160          138          116           97           80          64       47
4,160    4,200       250           228           206            184       163          141          119           99           82          66       49
4,200    4,240       252           231           209            187       165          144          122          101           84          68       51
4,240    4,280       255           234           212            190       168          147          125          103           87          70       54
4,280    4,320       258           236           215            193       171          149          128          106           89          72       56

4,320    4,360       261           239           217            196       174          152          130          109           91          74       58
4,360    4,400       264           242           220            199       177          155          133          112           93          77       60
4,400    4,440       267           245           223            201       180          158          136          114           95          79       62
4,440    4,480       269           248           226            204       182          161          139          117           97          81       64
4,480    4,520       272           250           229            207       185          164          142          120           99          83       66

4,520    4,560        275          253           232            210       188          166          145          123          102          85       69
4,560    4,600        278          256           234            213       191          169          147          126          104          87       71

                                           7.05 PERCENT (.0705) OF THE EXCESS OVER $4,600 PlUS (round total to the nearest whole dollar)
4,600    6,499        279          258           236            214       192          171          149          127          105          88       72

                                           7.85 PERCENT (.0785) OF THE EXCESS OVER $6,499 PlUS (round total to the nearest whole dollar)
6,499 and over        413          391           370            348       326          304          283          261          239          217     196     35
                          If the employee’s
                               wages are      Number of withholding allowances
                                                                                               Married employees paid once a month
                             at    but less      0             1            2             3    4     5    6       7   8   9     10
                           least    than      The amount to withhold (in whole dollars)                                        or more

                             0       500         0             0             0             0    0    0        0   0   0    0       0
                           500       520         1             0             0             0    0    0        0   0   0    0       0
                           520       540         2             0             0             0    0    0        0   0   0    0       0
                           540       560         3             0             0             0    0    0        0   0   0    0       0
                           560       580         4             0             0             0    0    0        0   0   0    0       0

                           580       600         5             0             0             0    0    0        0   0   0    0       0
                           600       640         7             0             0             0    0    0        0   0   0    0       0
                           640       680         9             0             0             0    0    0        0   0   0    0       0
                           680       720        11             0             0             0    0    0        0   0   0    0       0
                           720       760        13             0             0             0    0    0        0   0   0    0       0

                           760       800        15             0             0             0    0    0        0   0   0    0       0
                           800       840        17             1             0             0    0    0        0   0   0    0       0
                           840       880        19             3             0             0    0    0        0   0   0    0       0
                           880       920        22             5             0             0    0    0        0   0   0    0       0
                           920       960        24             7             0             0    0    0        0   0   0    0       0

                            960    1,000        26             9             0             0    0    0     0      0   0    0       0
                          1,000    1,040        28            12             0             0    0    0     0      0   0    0       0
                          1,040    1,080        30            14             0             0    0    0     0      0   0    0       0
                          1,080    1,120        32            16             0             0    0    0     0      0   0    0       0
                          1,120    1,160        34            18             1             0    0    0     0      0   0    0       0
Revised January 1, 2011




                          1,160    1,200        37            20             4             0    0    0     0      0   0    0       0
                          1,200    1,240        39            22             6             0    0    0     0      0   0    0       0
                          1,240    1,280        41            24             8             0    0    0     0      0   0    0       0
                          1,280    1,320        43            27            10             0    0    0     0      0   0    0       0
                          1,320    1,360        45            29            12             0    0    0     0      0   0    0       0

                          1,360    1,400        47            31            14             0    0    0     0      0   0    0       0
                          1,400    1,440        49            33            16             0    0    0     0      0   0    0       0
                          1,440    1,480        52            35            19             2    0    0     0      0   0    0       0
                          1,480    1,520        54            37            21             4    0    0     0      0   0    0       0
                          1,520    1,560        56            39            23             6    0    0     0      0   0    0       0

                          1,560    1,600        58            42            25             9    0    0     0      0   0    0       0
                          1,600    1,640        60            44            27            11    0    0     0      0   0    0       0
                          1,640    1,680        62            46            29            13    0    0     0      0   0    0       0
                          1,680    1,720        64            48            31            15    0    0     0      0   0    0       0
                          1,720    1,760        67            50            34            17    1    0     0      0   0    0       0

                          1,760    1,800        69            52            36            19    3    0     0      0   0    0       0
                          1,800    1,840        71            54            38            21    5    0     0      0   0    0       0
                          1,840    1,880        73            56            40            23    7    0     0      0   0    0       0
                          1,880    1,920        75            59            42            26    9    0     0      0   0    0       0
                          1,920    1,960        77            61            44            28   11    0     0      0   0    0       0

                          1,960    2,000        79            63            46            30   13    0     0      0   0    0       0
                          2,000    2,040        82            65            49            32   16    0     0      0   0    0       0
                          2,040    2,080        84            67            51            34   18    1     0      0   0    0       0
                          2,080    2,120        86            69            53            36   20    3     0      0   0    0       0
                          2,120    2,160        88            71            55            38   22    5     0      0   0    0       0

                          2,160    2,200        90            74            57            41   24    8     0      0   0    0       0
                          2,200    2,240        92            76            59            43   26   10     0      0   0    0       0
                          2,240    2,280        94            78            61            45   28   12     0      0   0    0       0
                          2,280    2,320        97            80            64            47   31   14     0      0   0    0       0
                          2,320    2,360        99            82            66            49   33   16     0      0   0    0       0

                          2,360    2,400       101            84            68            51   35   18     2      0   0    0       0
                          2,400    2,440       103            86            70            53   37   20     4      0   0    0       0
                          2,440    2,480       105            89            72            56   39   23     6      0   0    0       0
                          2,480    2,520       107            91            74            58   41   25     8      0   0    0       0
              36          2,520    2,560       109            93            76            60   43   27     10     0   0    0       0
If the employee’s
     wages are      Number of withholding allowances
                                                                          Married employees paid once a month
   at    but less      0             1            2              3          4            5            6           7            8            9     10
 least    than      The amount to withhold (in whole dollars)                                                                                    or more

2,560    2,600       112            95            79            62         46           29                13       0            0            0       0
2,600    2,640       114            97            81            64         48           31                15       0            0            0       0
2,640    2,680       116            99            83            66         50           33                17       0            0            0       0
2,680    2,720       118           101            85            68         52           35                19       2            0            0       0
2,720    2,760       120           104            87            71         54           38                21       5            0            0       0

2,760    2,800       122           106            89             73        56           40                23       7            0            0       0
2,800    2,840       124           108            91             75        58           42                25       9            0            0       0
2,840    2,880       126           110            93             77        60           44                28      11            0            0       0
2,880    2,920       129           112            96             79        63           46                30      13            0            0       0
2,920    2,960       131           114            98             81        65           48                32      15            0            0       0

2,960    3,000       133           116           100             83        67           50                34      17            1            0       0
3,000    3,040       135           119           102             86        69           53                36      20            3            0       0
3,040    3,080       137           121           104             88        71           55                38      22            5            0       0
3,080    3,120       139           123           106             90        73           57                40      24            7            0       0
3,120    3,160       141           125           108             92        75           59                42      26            9            0       0

3,160    3,200       144           127           111             94        78           61                45      28           12            0       0
3,200    3,240       146           129           113             96        80           63                47      30           14            0       0
3,240    3,280       148           131           115             98        82           65                49      32           16            0       0
3,280    3,320       150           134           117            101        84           68                51      35           18            2       0
3,320    3,360       153           136           119            103        86           70                53      37           20            4       0

3,360    3,400       155           138           121            105        88           72                55      39           22           6        0




                                                                                                                                                            Revised January 1, 2011
3,400    3,440       158           140           123            107        90           74                57      41           24           8        0
3,440    3,480       161           142           126            109        93           76                60      43           27          10        0
3,480    3,520       164           144           128            111        95           78                62      45           29          12        0
3,520    3,560       167           146           130            113        97           80                64      47           31          14        0

3,560    3,600       170           149           132            116        99           83                66      50           33          17        0
3,600    3,640       172           151           134            118       101           85                68      52           35          19        2
3,640    3,680       175           153           136            120       103           87                70      54           37          21        4
3,680    3,720       178           156           138            122       105           89                72      56           39          23        6
3,720    3,760       181           159           141            124       108           91                75      58           42          25        9

3,760    3,800       184           162           143            126       110           93                77      60           44          27       11
3,800    3,840       187           165           145            128       112           95                79      62           46          29       13
3,840    3,880       189           168           147            130       114           98                81      65           48          32       15
3,880    3,920       192           170           149            133       116          100                83      67           50          34       17
3,920    3,960       195           173           151            135       118          102                85      69           52          36       19

3,960    4,000       198           176           154            137       120          104                87      71           54          38       21
4,000    4,040       201           179           157            139       123          106                90      73           57          40       24
4,040    4,080       203           182           160            141       125          108                92      75           59          42       26
4,080    4,120       206           185           163            143       127          110                94      77           61          44       28
4,120    4,160       209           187           166            145       129          112                96      79           63          47       30

4,160    4,200       212           190           168            148       131          115                98      82           65          49       32
4,200    4,240       215           193           171            150       133          117                100     84           67          51       34
4,240    4,280       218           196           174            152       135          119                102     86           69          53       36
4,280    4,320       220           199           177            155       138          121                105     88           72          55       39
4,320    4,360       223           201           180            158       140          123                107     90           74          57       41

4,360    4,400       226           204           183            161       142          125                109     92           76          59       43
4,400    4,440       229           207           185            164       144          127                111     94           78          61       45
4,440    4,480       232           210           188            166       146          130                113     97           80          64       47
4,480    4,520       234           213           191            169       148          132                115     99           82          66       49
4,520    4,560       237           216           194            172       150          134                117    101           84          68       51

4,560    4,600       240           218           197            175       153          136                120    103           87          70       54


                                           7.05 PERCENT (.0705) OF THE EXCESS OVER $4,600 PlUS (round total to the nearest whole dollar)
4,600 11,677         242           220           198            176       155          137                121    104           88           71      55

                                          7.85 PERCENT (.0785) OF THE EXCESS OVER $11,677 PlUS (round total to the nearest whole dollar)

11,677 and over      740           719           697            675       653          632                610    588          567          545     523     37
Computer formula
If you use a computer to                Step 1                                    Step 3
                                        Determine the employee’s total wages      Multiply the number of the
determine how much to                   for one payroll period.                   employee’s withholding allowances
withhold, use the formula                                                         by $3,700.
                                        Step 2
below to set up your                    Multiply the total wages from step 1      Step 4
program. This formula                   by the number of payroll periods          Subtract the result in step 3 from the
                                        you have in a year. The result is the     result in step 2.
supersedes any formulas                 employee’s annual wage.
before January 1, 2011.                                                           Step 5
                                        Multiply step 1 by:                       Use the result from step 4 and the
If you use a computer to                                                          chart below to figure an amount for
                                        •	 360	if	you	pay	by	the	day
determine withholding, you              •	 52	if	you	pay	by	the	week
                                                                                  step 5.
must program it for this                •	 26	if	you	pay	every	two	weeks          Step 6
new formula.                            •	 24	if	you	pay	twice	a	month
                                                                                  Divide the result in step 5 by the
                                                                                  number of payroll periods that you
                                        •	 12	if	you	pay	once	a	month             used in step 2. You may round the
                                                                                  amount to the nearest dollar. The
                                                                                  result is the amount of Minnesota
                                                                                  income tax to withhold from the
                                                                                  employee’s wages.

Chart for step 5

 If the employee is single and the result from step 4 is:

                                           Subtract this
                                         amount from the        Multiply
      More than    But not more than      result in step 4      result by         Add
      $ 2,100          $ 25,200              $ 2,100             0.0535           $ 0.00
       25,200            77,990               25,200             0.0705         1,235.85
       77,990          and over               77,990             0.0785         4,957.55

 If the employee is married and the result from step 4 is:

                                           Subtract this
                                         amount from the        Multiply
      More than    But not more than      result in step 4      result by         Add
      $ 5,950          $ 39,720              $ 5,950             0.0535           $ 0.00
       39,720           140,120               39,720             0.0705         1,806.70
      140,120          and over              140,120             0.0785         8,884.90



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