Schedule M1W, Minnesota Income Tax Withheld: Lines, ID, and Filing

Schedule M1W is where you list every source of Minnesota income tax withholding for the year and total it up so the credit lands on your Form M1. To fill out Schedule M1W, you copy the Minnesota tax withheld and the payer information from each of your W-2s, 1099s, W-2Gs, 1042-Ss, and any Minnesota Schedule KPI, KS, or KF into the three line sections on the form, then add the columns and carry the total to line 20 of your Form M1.¹

One rule governs the whole form: only Minnesota state income tax belongs on it. Federal income tax withholding, Social Security, Medicare, and tax withheld for another state do not go on Schedule M1W.²

Gather Your Withholding Documents First

The form is essentially a transcription exercise, so the work goes faster when every statement is in front of you. Minnesota withholding usually appears on federal Forms W-2 and 1099.² Pull together:

W-2s for wages. Minnesota tax withheld is in box 17; the employer’s Minnesota Tax ID is in box 15.
1099-Rs for pensions and retirement distributions.
W-2Gs for gambling winnings.
1099-Gs for unemployment benefits.
Other 1099s that may show Minnesota withholding: 1099-MISC, 1099-NEC, 1099-INT, 1099-DIV, 1099-K, 1099-OID, and 1042-S.³
Minnesota Schedules KPI (partnerships), KS (S corporations), or KF (fiduciaries), which come from the entity rather than the IRS.¹

If a W-2 or 1099-R has not arrived by January 31, contact the employer or payer.² Do not estimate the withholding.

Line 1: Wages From Form W-2

Enter one W-2 per row in the Line 1 table. Each row has four columns:¹

Column A: the employer’s nine-digit Federal Employer Identification Number (FEIN).
Column B: the employer’s seven-digit Minnesota Tax ID from box 15.
Column C: state wages as shown on the W-2.
Column D: Minnesota income tax withheld.

Add the Column D amounts and write the total on Line 1.

Line 2: Income From 1099, W-2G, and 1042-S

Use the Line 2 table for every 1099, W-2G, or 1042-S with Minnesota withholding. The columns are:

Column A: the payer’s FEIN.
Column B: the payer’s seven-digit Minnesota Tax ID.
Column C: the state income amount. Which box on the 1099 you use depends on the form. The M1W instructions include a reference table showing, for example, box 1 for a 1099-INT, boxes 1a and 2a for a 1099-DIV, and box 2a (or box 1) for a 1099-R.³
Column D: Minnesota income tax withheld.

Total Column D and enter the result on Line 2.¹

Line 3: Pass-Through Entity Withholding

If a partnership, S corporation, or fiduciary withheld Minnesota tax on your behalf and issued you a Schedule KPI, KS, or KF, report it here.² Column A works differently on this line:

Column A: enter “1” if the income is yours, or “2” if it belongs to your spouse on a joint return.
Column B: the entity’s seven-digit Minnesota Tax ID from the schedule.
Column C: the state income amount. Use line 53 of Schedule KPI, line 51 of Schedule KS, or line 50 of Schedule KF.
Column D: your Minnesota withholding. Check lines 34 and 55 of Schedule KPI, lines 34 and 53 of Schedule KS, or lines 33 and 44 of Schedule KF.¹

If you have more than three pass-through entities to report, attach a separate sheet with the extras and include them in the Line 3 total.

Line 4: Add It Up

Add Lines 1, 2, and 3. That total goes on Line 4 of Schedule M1W and on line 20 of your Form M1. Any withholding that exceeds your Minnesota tax liability increases the refund on line 24 of Form M1.¹

Getting the Minnesota Tax ID Right

The seven-digit Minnesota Tax ID is the field that causes the most trouble. On a W-2 it sits in box 15 next to “MN.” On 1099s it appears in the state identification number area. Government payers such as the unemployment office generally pre-print it, so copying it exactly is all you have to do. If the ID is missing from your form, ask the employer or payer for it. The Department of Revenue matches your reported withholding against what the payer filed, and a wrong or missing ID can hold up processing while the department tries to verify the numbers.

Submitting Schedule M1W

Attach Schedule M1W to your Form M1. If you e-file, tax software transmits it with your return.

Paper filers mail the return to:

Minnesota Department of Revenue
Mail Station 0010
600 N. Robert St.
St. Paul, MN 55146-0010⁴

Place a copy of your federal return and schedules behind your Minnesota forms. Do not staple; use a paper clip if you need to. And do not include the W-2s or 1099s themselves with the return.⁴ Schedule M1W is how you report the withholding to the state; the underlying forms stay in your own files.

Keep those source documents with your tax records. Under Minnesota’s general statute of limitations for tax assessments, retain them for at least three and a half years.⁵

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Minnesota Department of Revenue. 2025 Schedule M1W Minnesota Income Tax Withheld
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Minnesota Department of Revenue. Withholding and Your Income Tax Return
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Minnesota Department of Revenue. 2024 Schedule M1W Minnesota Income Tax Withheld
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Minnesota Department of Revenue. Filing a Paper Income Tax Return
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Minnesota Office of the Revisor of Statutes. Minnesota Rules 8130.7501