The fourth quarter (October – December 2021) Minnesota Withholding Tax return is due January 31, 2022.
Deposits were due according to your semiweekly or monthly deposit schedule.
Exception: You may make your deposit by January 31, 2022, if both apply:
- You withheld $1,500 or less of Minnesota withholding tax in the third quarter (July – September 2021)
- You filed the third quarter’s withholding tax return on time
For details on filing and depositing, see the Minnesota Income Tax Withholding Instructions.
State Wages Allocation Reminder
Employees’ work locations may have changed due to the pandemic. For Minnesota residents, allocate wages to Minnesota regardless of where they work. For nonresidents, allocate wages to the state where they physically performed the work; you may need to allocate wages to two or more states.
2022 Withholding Tax Materials Now Available
The Minnesota Department of Revenue updated these withholding tax materials for tax year 2022:
- Minnesota Income Tax Withholding Instruction Booklet and Tax Tables
- Form W-4MN, Minnesota Employee Withholding Allowance/Exemption Certificate
- Form MWR, Reciprocity Exemption/Affidavit of Residency
You can also get additional forms and instructions on our website.
New Requirements for 2022
Effective January 1, 2022, financial institutions must withhold Minnesota income tax on any periodic payment or nonperiodic distribution for Minnesota residents unless the resident asks the financial institution not to withhold.
- For periodic payments, residents need to opt-out only once
- For nonperiodic distributions, residents must opt-out for each distribution made
For details, see page 3 of the 2022 Minnesota Income Tax Withholding Instructions.
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