TAXES 19-32, Minnesota State Income Tax Withholding

Published: October 3, 2019
Effective: Pay Period 19, 2019

Summary

The Single and Married withholding tables for the State of Minnesota have changed.

No action on the part of the employee or the personnel office is necessary.

Tax Formula

State Abbreviation:

MN

State Tax Withholding State Code:

27

Acceptable Exemption Form:

W-4, W-4 MN

Basis for Withholding:

State Exemptions

Acceptable Exemption Data:

S/M, Number of Exemptions

TSP Deferred:

Yes

Special Coding:

None

Additional Information:

None

Withholding Formula (Effective Pay Period 19, 2019)

  1. Subtract the nontaxable biweekly Thrift Savings Plan (TSP) contribution from the gross biweekly wages.
  2. Subtract the nontaxable biweekly Federal Health Benefits Plan payment(s) (includes dental and vision insurance programs and Flexible Spending Account - health care and dependent care deductions) from the amount computed in step 1.
  3. Add the taxable biweekly fringe benefits (e.g., taxable life insurance) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.
  4. Multiply the adjusted gross biweekly wages by the number of pay dates in the tax year to obtain the gross annual wages.
  5. 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 = $4,250 x Number of Exemptions.

  6. Apply the taxable income computed in step 5 to the following tables to determine the annual Minnesota tax withholding:

    Single Tax Withholding Table

    If the Amount of Taxable Income Is:

    The Amount of Tax Withholding Should Be:

    Over $0 but not over $3,700

    $0.00

    Over $3,700 but not over $30,220

    $0.00 plus 5.35% of excess over $3,700

    Over $30,220 but not over $90,810

    $1,418.82 plus 6.80% of excess over $30,220

    Over $90,810 but not over $165,420

    $5,538.94 plus 7.85% of excess over $90,810

    Over $165,420

    $11,395.83 plus 9.85% of excess over $165,420

    Married Tax Withholding Table

    If the Amount of Taxable Income Is:

    The Amount of Tax Withholding Should Be:

    Over $0 but not over $11,650

    $0.00

    Over $11,650 but not over $50,420

    $0.00 plus 5.35% of excess over $11,650

    Over $50,420 but not over $165,670

    $2,074.20 plus 6.80% of excess over $50,420

    Over $165,670 but not over $280,660

    $9,911.20 plus 7.85% of excess over $165,670

    Over $280,660

    $18,937.92 plus 9.85% of excess over $280,660
  7. Divide the annual Minnesota tax withholding calculated in step 6 by the number of pay dates in the tax year to obtain the biweekly Minnesota tax withholding.

Resources

To view the updated tax formula, go to the HR and Payroll Clients page from the MyNFC drop-down menu on the National Finance Center (NFC) homepage. Select the Publications tab and select U.S. Income Tax Formulas from the Publications menu to launch the tax map. Select the desired State from the map provided for the formula.

Previous Tax Bulletin

Inquiries

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