The Minnesota W-4MN form is the state’s Employee Withholding Certificate, and you complete it so your employer knows how much Minnesota income tax to hold back from each paycheck. Fill in your name, Social Security number, address, and marital status at the top; work through the Personal Allowances Worksheet and put the result on line 1 of Section 1; add any extra per-paycheck withholding on line 2; then sign, date, and give it to your employer. If you qualify for a full exemption from Minnesota withholding, you skip Section 1 and complete Section 2 instead.1Minnesota Department of Revenue. 2026 W-4MN Minnesota Employee Withholding Certificate
Minnesota still uses withholding allowances even though the federal W-4 dropped them in 2020. That is why the state has its own form. Without a W-4MN on file, your employer defaults to single filing status with zero allowances, which is the highest withholding rate and usually more than you actually owe.2Minnesota Department of Revenue. 2026 Minnesota Withholding Tax Instructions and Tables
When to Submit a W-4MN
Complete a new form when you start a job and any time a life change shifts your allowances: marriage or divorce, a new child, a second job, or the loss of an income source. You also submit a new form if you want to claim exemption from Minnesota withholding.1Minnesota Department of Revenue. 2026 W-4MN Minnesota Employee Withholding Certificate
Section 1: Personal Information and Allowances
The top of the form asks for your legal name, Social Security number, home address, and Minnesota marital status. Marital status here decides which withholding rate table your employer uses, since Minnesota has separate brackets for single and married filers.2Minnesota Department of Revenue. 2026 Minnesota Withholding Tax Instructions and Tables
Below that sits the Personal Allowances Worksheet. It walks you through claiming an allowance for yourself, one for your spouse (if you file jointly and your spouse does not also claim it), and one for each dependent. Each allowance reduces your taxable wages by $5,300 for the 2026 tax year before your employer applies the withholding rates.2Minnesota Department of Revenue. 2026 Minnesota Withholding Tax Instructions and Tables More allowances means less tax withheld per check; fewer means more.
The worksheet gives you a final figure at Step F. That number goes on line 1 of Section 1. If you expect to owe more than the standard calculation would cover, because of freelance income, rental income, or a working spouse, you have two options: enter fewer allowances than the worksheet suggests, or put a flat additional dollar amount per pay period on line 2.1Minnesota Department of Revenue. 2026 W-4MN Minnesota Employee Withholding Certificate
The Itemized Deductions and Additional Income Worksheet
A second worksheet applies if you plan to itemize on your Minnesota return rather than take the standard deduction. Estimate your 2026 Minnesota itemized deductions, then subtract the standard deduction for your filing status:
- Married Filing Jointly: $30,600
- Head of Household: $23,000
- Single or Married Filing Separately: $15,300
The remainder tells you how much your itemized deductions exceed the standard amount. The same worksheet also asks about nonwage taxable income, such as investment gains or self-employment earnings, which pushes in the other direction and reduces allowances. Divide the net figure by $5,300 to convert it into additional allowances, add those to the Step F number, and put the combined total on line 1 of Section 1.1Minnesota Department of Revenue. 2026 W-4MN Minnesota Employee Withholding Certificate
If your income exceeds $244,500 ($183,350 for Married Filing Separately), your itemized deductions may be reduced, so estimate on the conservative side.1Minnesota Department of Revenue. 2026 W-4MN Minnesota Employee Withholding Certificate
Section 2: Claiming Exemption From Withholding
Section 2 is for employees who owe no Minnesota income tax at all. To qualify, all three of these must be true: you had no Minnesota income tax liability last year, you received a refund of all Minnesota income tax withheld, and you expect no Minnesota tax liability this year.1Minnesota Department of Revenue. 2026 W-4MN Minnesota Employee Withholding Certificate If you claim exempt, leave Section 1 blank, complete Section 2, then sign and date.
An exemption is not permanent. You must file a fresh W-4MN by February 15 each year to keep it in place. Miss that deadline, and your employer moves you to single status with zero allowances until you turn in a new form.3Minnesota Management and Budget. Form W-4MN Minnesota Employee Withholding Certificate
Where the Form Goes
Sign, date, and hand the W-4MN to your employer’s payroll or human resources team. You do not mail it to the Minnesota Department of Revenue; your employer forwards a copy to the state only in certain situations. Keep a copy for your records. The new withholding takes effect on your next payroll cycle after your employer processes the form, though timing depends on your company’s pay schedule.
Penalty for a False Form
Filing a W-4MN with false information to reduce your withholding carries a $500 penalty per instance.4Minnesota Office of the Revisor of Statutes. Minnesota Statutes 289A.60 – Civil Penalties The penalty applies when you claim allowances or an exemption without a reasonable basis, such as claiming 10 allowances as a single filer with one job and no dependents, or claiming exempt while earning a full-time salary with real tax liability. The Department of Revenue can assess the penalty on its own, separately from any interest or penalties on the underpaid tax itself.