Minnesota Revises Fact Sheet 2, Specifications for Filing W-2 Returns

December 12, 2018 Tom Hospod

The Minnesota Department of Revenue has revised Fact Sheet 2, W-2 and W-2c specifications for tax year 2018. The main update to this publication is the addition of W-2c filing information. The following information has been updated from the prior year’s version:

  • W-2c information will not be submitted in the same manner as W-2 information.
  • The January 31 due date applies for taxpayers actively registered for Minnesota Withholding Tax.
  • Filers with 10 or fewer forms (W-2s plus 1099s) may send paper copies rather than filing electronically. These paper copies should be sent to:
    • Minnesota Revenue, Mail Station 1173, St. Paul, MN 55146-1173
    • Forms W-2c may be filed electronically, or by mail to the address above.
  • The “Key and Send” filing method may be used to submit Forms W-2c.
  • The EFW2 filing method has been expanded to allow for EFW2c file formats
    • Third party by the bulk filers should submit W-2c information using the EFW2c file format.
  • The “e-Services” filing method may be used to submit Forms W-2c using the EFW2c file type.

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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