2006 Minnesota Statutes

289A.09 FILING REQUIREMENTS FOR TAXES WITHHELD FROM WAGES, FROM
COMPENSATION OF ENTERTAINERS, AND FROM PAYMENTS TO OUT-OF-STATE
CONTRACTORS; AND TAXES WITHHELD BY PARTNERSHIPS AND SMALL
BUSINESS CORPORATIONS.
    Subdivision 1. Returns. (a) An employer who is required to deduct and withhold tax under
section 290.92, subdivision 2a or 3, and a person required to deduct and withhold tax under
section 290.923, subdivision 2, must file a return with the commissioner for each quarterly period
unless otherwise prescribed by the commissioner.
(b) A person or corporation required to make deposits under section 290.9201, subdivision 8,
must file an entertainer withholding tax return with the commissioner.
(c) A person required to withhold an amount under section 290.9705, subdivision 1, must
file a return.
(d) A partnership required to deduct and withhold tax under section 290.92, subdivision
4b , must file a return.
(e) An S corporation required to deduct and withhold tax under section 290.92, subdivision
4c , must also file a return.
(f) Returns must be filed in the form and manner, and contain the information prescribed by
the commissioner. Every return for taxes withheld must be signed by the employer, entertainment
entity, contract payor, partnership, or S corporation, or a designee.
    Subd. 2. Withholding statement to employee or payee and to commissioner. (a) A person
required to deduct and withhold from an employee a tax under section 290.92, subdivision 2a or
3, or 290.923, subdivision 2, or who would have been required to deduct and withhold a tax under
section 290.92, subdivision 2a or 3, or persons required to withhold tax under section 290.923,
subdivision 2 , determined without regard to section 290.92, subdivision 19, if the employee
or payee had claimed no more than one withholding exemption, or who paid wages or made
payments not subject to withholding under section 290.92, subdivision 2a or 3, or 290.923,
subdivision 2 , to an employee or person receiving royalty payments in excess of $600, or who has
entered into a voluntary withholding agreement with a payee under section 290.92, subdivision
20 , must give every employee or person receiving royalty payments in respect to the remuneration
paid by the person to the employee or person receiving royalty payments during the calendar year,
on or before January 31 of the succeeding year, or, if employment is terminated before the close of
the calendar year, within 30 days after the date of receipt of a written request from the employee if
the 30-day period ends before January 31, a written statement showing the following:
(1) name of the person;
(2) the name of the employee or payee and the employee's or payee's Social Security
account number;
(3) the total amount of wages as that term is defined in section 290.92, subdivision 1,
paragraph (1); the total amount of remuneration subject to withholding under section 290.92,
subdivision 20 ; the amount of sick pay as required under section 6051(f) of the Internal Revenue
Code; and the amount of royalties subject to withholding under section 290.923, subdivision 2; and
(4) the total amount deducted and withheld as tax under section 290.92, subdivision 2a or 3,
or 290.923, subdivision 2.
(b) The statement required to be furnished by this paragraph with respect to any remuneration
must be furnished at those times, must contain the information required, and must be in the
form the commissioner prescribes.
(c) The commissioner may prescribe rules providing for reasonable extensions of time, not in
excess of 30 days, to employers or payers required to give the statements to their employees or
payees under this subdivision.
(d) A duplicate of any statement made under this subdivision and in accordance with rules
prescribed by the commissioner, along with a reconciliation in the form the commissioner
prescribes of the statements for the calendar year, including a reconciliation of the quarterly
returns required to be filed under subdivision 1, must be filed with the commissioner on or before
February 28 of the year after the payments were made.
(e) If an employer cancels the employer's Minnesota withholding account number required
by section 290.92, subdivision 24, the information required by paragraph (d), must be filed
with the commissioner within 30 days of the end of the quarter in which the employer cancels
its account number.
(f) The employer must submit the statements required to be sent to the commissioner on
magnetic media, if the magnetic media was required to satisfy the federal reporting requirements
of section 6011(e) of the Internal Revenue Code and the regulations issued under it.
(g) A "third-party bulk filer" as defined in section 290.92, subdivision 30, paragraph (a),
clause (2), must submit the returns required by this subdivision and subdivision 1, paragraph (a),
with the commissioner by electronic means.
    Subd. 3. Federal annuities; tax withholding request. The commissioner of revenue shall
participate with the United States Office of Personnel Management in a program of voluntary
state income tax withholding on the federal annuities of retired federal employees. Upon the
request of the taxpayer to the commissioner of revenue, and only on request of the taxpayer, the
commissioner shall provide for state income tax withholding on federal annuities paid to the
taxpayer.
History: 1990 c 480 art 1 s 4; 1991 c 291 art 6 s 46; 1992 c 511 art 6 s 19; 1993 c 375 art 2 s
6; art 8 s 1,14; 1994 c 587 art 1 s 24; 1997 c 31 art 1 s 4; 1997 c 84 art 6 s 19; 1998 c 300 art 1 s 1