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State Abbreviation: |
MN |
State Tax Withholding State Code: |
27 |
Acceptable Exemption Form: |
W-4 |
Basis for Withholding: |
State Exemptions |
Acceptable Exemption Data: |
S, M/Number of Exemptions |
TSP Deferred: |
Yes |
Special Coding: |
None |
Additional Resources: |
Withholding Formula (Effective Pay Period 06, 2015)
- Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.
- Subtract the nontaxable biweekly Federal Health Benefits Plan payment(s) (includes dental and vision insurance program and Flexible Spending Account - health care and dependent care deductions) from the amount computed in step 1.
- Add the taxable biweekly fringe benefits (i.e., taxable life insurance) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.
- Multiply the adjusted gross biweekly wages times 26 to obtain the gross annual wages.
- Determine the exemption allowance by applying the following guideline and subtract this amount from the gross annual wages to compute the taxable income.
Exemption Allowance = $4,000 x Number of Exemptions.
- Apply the taxable income computed in step 5 to the following table to determine the annual Minnesota tax withholding.
Single - Tax Withholding Tables
If the Amount of
Taxable Income Is:The Amount of Minnesota
Tax Withholding Should Be:Over:
But Not Over:
Of Excess Over:
$0
$2,300
$0
plus
0.00%
$0
2,300
27,370
0
plus
5.35%
2,300
27,370
84,660
1,341.25
plus
7.05%
27,370
84,660
157,250
5,380.20
plus
7.85%
84,660
157,250
and over
11,078.52
plus
9.85%
157,250
Married - Tax Withholding Tables
If the Amount of
Taxable Income Is:The Amount of Minnesota
Tax Withholding Should Be:Over:
But Not Over:
Of Excess Over:
$0
$8,600
$0
plus
0.00%
$0
8,600
45,250
0
plus
5.35%
8,600
45,250
154,220
1,960.78
plus
7.05%
45,250
154,220
266,860
9,643.17
plus
7.85%
154,220
266,860
and over
18,485.41
plus
9.85%
266,860
- Divide the annual Minnesota tax withholding by 26 to obtain the biweekly Minnesota tax withholding.