University of Minnesota
Office of Human Resources
http://www.umn.edu/ohr
612-625-2016

State Income Tax Deductions

Minnesota

Minnesota follows federal rules for determining the number of allowances to claim for Minnesota state tax withholding purposes. According to Minnesota regulations (MN Statute, section 290.92, subd 5, par 1), the number of allowances claimed for Minnesota State withholding cannot exceed the number claimed for federal withholding purposes. Minnesota State taxes are calculated using the Minnesota Withholding Computer formula (pdf).

If claiming the same number of allowances for state purposes as you claim for federal purposes, you can use the Federal Form W-4. If completing an online W-4 process, you will automatically complete both forms.

If you claim different allowances, or an additional tax amount, you should complete Minnesota Form W-4MN (pdf) in addition to a W-4.

For more information about Minnesota withholding and individual income tax, see the following:

Reciprocal States

Minnesota has income tax reciprocity agreements with two states: North Dakota, and Michigan. If you are a resident of North Dakota or Michigan, and you do not want Minnesota taxes withheld from the wages you earn for work at the University of Minnesota, you must complete Form MW-R Reciprocity Exemption/Affidavit of Residency (pdf) each year and send it to Payroll Services. The University will withhold your taxes from the reciprocal (resident) state.

Annual Filing Deadline Date

The annual filing deadline is February 28 of the following year to continue tax withholding in the reciprocal state. If a new MW-R Reciprocity Exemption/Affidavit of Residency (pdf) form is not received by Payroll Services by that date, Minnesota State tax will be withheld from your wages until a new form is filed.

North Dakota

Michigan

Other States

The University of Minnesota withholds the following states' income taxes for employees working in those states: