2026 W-4MNP - Minnesota Withholding Certificate for Retirement Account, Pension, or Commercial Annuity Payments

Sep 19, 2026

2026 W-4MNP is the Minnesota Withholding Certificate used to request the percentage or dollar amount of Minnesota income tax withheld from taxable retirement account, pension, IRA, or commercial annuity payments. It explains when the form is required, how to elect default withholding, choose “no withholding,” or set an alternate rate or amount for periodic payments and nonperiodic distributions. It also states that if the form is incomplete or not provided, withholding defaults to 6.25% and certification requires a Social Security Number and signature.

LanguageEnglish

CategoryForms

FormatPDF

Pages4

Reading Time2 min

AccessFree to download

Withholding election overview

Periodic payments

Nonperiodic distributions

Eligibility and when to complete the form

Minnesota residency and taxable payments

When to update withholding

How elections work with existing federal forms

Federal Form W-4P or W-4R

Using a prior W-4MNP election

2026 W-4MNP, Minnesota Withholding Certificate for Retirement Account, Pension, or Commercial Annuity Payments Note: This form is not required for certain nontaxable periodic payments and nonperiodic distributions, including: • Designated Roth account distributions • Qualified Roth IRA distributions • Qualified Charitable Distributions (QCDs) Complete Form W-4MNP so your plan administrator, financial institution, or other payer responsible for making your distributions can withhold the correct Minnesota income tax. Consider completing a new Form W-4MNP each year or when your personal or financial situation changes. If you do not complete this form and do not have a previous Form W-4MNP on file with your payer, they must withhold Minnesota taxes at a rate equal to 6. 25% of the taxable payment or distribution. | First Name and Initial | Last Name | | Social Security Number | | --- | --- | --- | --- | | Permanent Address | | | Claim or Identification Number (if any) of your Account or Contract | | City | State | ZIP Code | | Note: The 2026 Minnesota Individual Income Tax rates and brackets are provided in the instructions on page 2 of the instructions. Withholding election for periodic payments: Default rate of 6. 25% No withholding Other percentage (specify): Set dollar amount per periodic payment (specify): Withholding election for nonperiodic distributions: Default rate of 6. 25% No withholding Other percentage (specify): Set dollar amount per distribution (specify): Sign here. Give the completed form to your plan administrator, financial institution, or other payer responsible for making your distributions. I certify that all information provided is correct. | Pension or Annuity Recipient Signature | Date | Daytime Phone Number | | --- | --- | --- | Form W-4MNP, Minnesota Withholding Certificate for Retirement Account, Pension, or Commercial Annuity Payments Complete this form to request the percentage or amount of Minnesota income tax to be withheld from your taxable payments or distributions. What’s new? On May 24, 2023, legislation was enacted to allow recipients of retirement, IRA, pension, or commercial annuity payments to request Minnesota income tax withholding at any rate or amount they choose, including none. This simplified method does not require you to calculate allowances. If you already have a Form W-4MNP on file with your plan administrator, you do not need to complete this form unless you choose to do so. When should I complete Form W-4MNP? Complete Form W-4MNP if you are a Minnesota resident and receive taxable payments or distributions from any of these: • Employer deferred compensation plan (such as a 401(k)) • Pension plan • Individual retirement plan • Traditional IRA • Commercial annuity This form is not required for certain nontaxable distributions, including designated Roth account distributions, qualified Roth IRA distributions, or Qualified Charitable Distributions (QCDs). For taxable periodic payments, complete Form W-4MNP when you begin receiving payments from a retirement account, traditional IRA, annuity, or pension, or if your personal or financial situation changes. Use this form to specify a dollar amount or percentage to be withheld or to elect to have no Minnesota income tax withheld from these payments. If you were already having Minnesota income tax withheld from payments you received, you do not need to complete a Form W-4MNP unless you want to adjust your Minnesota income tax withholding. For taxable nonperiodic distributions, you must complete Form W-4MNP to set the withholding amount or percentage for your distribution or elect not to withhold on the distribution. You may complete a new form or elect out of withholding each time you request a nonperiodic distribution. Generally, if you submit a federal Form W-4P or W-4R for federal income tax withholding, you should complete a new Form W-4MNP. If y

FAQs

Who should complete Form W-4MNP in 2026?

Complete Form W-4MNP if you are a Minnesota resident and receive taxable payments or distributions from listed retirement, employer deferred compensation, pension, or annuity sources. It is not required for certain nontaxable distributions such as designated Roth and qualified charitable distributions (QCDs).

What happens if I don’t provide a valid Form W-4MNP or leave it incomplete?

If you do not complete the form and do not have a previous W-4MNP on file, the payer must withhold Minnesota taxes at a rate equal to 6.25% of the taxable payment or distribution. For invalid or incomplete forms, withholding defaults to 6.25% as well.

Can I request Minnesota income tax withholding at any rate or choose not to withhold?

Yes. The instructions note that legislation allows recipients to request withholding at any rate or amount they choose, including none. To request no withholding, check the “No withholding” box and sign the form.

Sep 19, 2026

Upload by Ethan Miller