Minnesota Publishes 2019 Income Tax Withholding Guide

January 10, 2019 Tom Hospod

The Minnesota Department of Revenue has published its 2019 Instruction Booklet and Tax Tables for withholding. This guide will become effective January 1, 2019. There are a few changes of which filers and taxpayers should be aware:

  • The interest rate for 2019 will be 5%
  • The W-2 and 1099 e-services systems have been upgraded. Filers may upload files up to 30 MB, including compressed .zip files.
  • Filers no longer need to keep an active withholding account in order to submit W-2s and 1099s. Then you only maintain and e-services account.
  • W-2c may now be submitted via e-services.
  • Form W-4N has been updated to include instructions for calculating Minnesota withholding allowances. Due to federal tax law changes, these instructions should be used for calculating Minnesota withholding allowances separately from federal allowances. In absence of a W-4N, employers may use federal Form W-4 for withholding allowances.
  • Minnesota has made a tax law change that allows individual taxpayers to either claim the standard deduction or itemized deductions for 2018 regardless of what they chose to do on their federal tax return.

About the Author

Tom Hospod

Tom Hospod is a member of the Tax Research Team for the Direct Tax division at Sovos Compliance, where his main areas of focus are Tax Withholding and Automatic Exchange of Information (AEOI). Prior to Sovos, Tom worked as a legislative aide in the Massachusetts House of Representatives. He also has experience in securities law—focusing on broker-dealer disputes and representing clients in FINRA arbitration. Tom is a member of the Massachusetts Bar, earned his B.A. from Boston College and his J.D. from the University of Miami.

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