[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303535-105":53,"doc-detail-303535-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","reciprocity-employee-withholding-withholding-tax-fact-sheet-20","Reciprocity - Employee Withholding - Withholding Tax Fact Sheet 20","","Minnesota Reciprocity—Employee Withholding explains how Minnesota tax law and reciprocity agreements with Michigan and North Dakota affect employee income tax withholding. It describes how reciprocity prevents the same personal service income from being taxed by more than one state, and sets eligibility conditions, including monthly return requirements and receiving reciprocity exemption income. It also covers employer responsibilities, when to withhold Minnesota income tax, registration for a Minnesota tax ID, Form MWR submission timing, and reporting on Minnesota withholding tax returns, including changes affecting Wisconsin.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/reciprocity-employee-withholding-withholding-tax-fact-sheet-20/303535/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/reciprocity-employee-withholding-withholding-tax-fact-sheet-20/303535.png","ImageObject",442,249,{"name":88,"@type":89},"Margaret","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-29","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the purpose of reciprocity for employee income tax withholding?","Question",{"text":108,"@type":109},"Reciprocity helps prevent the same personal service income from being taxed by more than one state by generally limiting taxation to the employee’s home state while working in the reciprocity state.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Who qualifies for the Minnesota reciprocity exemption?",{"text":113,"@type":109},"Employees must be residents of Michigan or North Dakota (or Minnesota residents working in those states) who return to their state of residence at least once a month and receive personal service income from working in a reciprocity state during the year.",{"name":115,"@type":106,"acceptedAnswer":116},"When must employees provide Form MWR to their employer?",{"text":117,"@type":109},"Current employees must give Form MWR each year by February 28 or within 30 days after they begin working or change their residence. 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If you need more information, email or call us using the contact information at the bottom of this page.  \nNote: The individual income tax reciprocity with Wisconsin ended, effective January 1, 2010. As a result, Minnesota employers must begin withholding Minnesota income taxes on personal service income of Wisconsin residents working in Minnesota. Likewise, if you’re a Wisconsin employer, you must begin withholding Wisconsin taxes on personal service income of Minnesota residents working in Wisconsin.  \n[M.S. 290.92, subd. 4a(3)]  \nReciprocity exemption  \nMinnesota has income tax reciprocity agreements with Michigan and North Dakota.  \nEmployees who are employed outside their state of residence may be subject to income tax laws of two states—their resident state and the state in which they are employed. Reciprocity helps to prevent the same personal service income (wages, salaries, tips, commissions, bonuses) from being taxed by more than one state. Generally, only the employee’s home state will tax his or her personal service income earned while working in a reciprocity state.  \nFor an employee to qualify for the reciprocity exemption, both of the following conditions must apply for the year:  \n• The employee must be a resident of Michigan or North Dakota who works in Minnesota—or a Minnesota resident who works in Michigan or North Dakota—and returns to his or her state of residence at least once a month, and  \n• The employee received personal service income from working in a reciprocity state.  \nTo be eligible for the exemption, current employees must give their employer Form MWR, Reciprocity Exemption/Affidavit of Residency, each year by February 28 or within 30 days after they begin working or change their residence.  \nWithholding tax for Minnesota Minnesota companies with employees who are residents of reciprocity states  \nIf you are a Minnesota company and you are required to withhold federal income tax from an employee’s wages who is a resident of a reciprocity state, in most cases you are also required to withhold Minnesota income tax.  \nHowever, if your employee does not want you to withhold Minnesota tax from his or her wages, they must give you a completed Form MWR, Reciprocity Exemption/Affidavit of Residency, by February 28 of each year, or within 30 days after he or she begins working or changes their permanent residence. To continue tobe exempt from Minnesota withholding tax, the employee must submit a new Form MWR to you each year.  \nYou have until March 31 of each year or within 30 days after the employee gives you a Form MWR to submit copies to the department. For details, see Form MWR instructions.  \nCompanies in reciprocity states with employees who are Minnesota residents  \nIf you are a company located in a reciprocity state, you are not required to withhold Minnesota tax from an employee who is a Minnesota resident. However, you may choose to do so as a courtesy to your employee.  \nIf you choose not to withhold Minnesota tax, your employee may be required to make regular estimated tax payments tous. Your employee is required to pay estimated tax if he or she expects to owe $500 or more on their Minnesota income tax return.  \nWithholding tax for employee’s state of residence  \nMinnesota companies with employees who are residents of a reciprocity state  \nIf you are a Minnesota company with an employee who is a resident of Michigan or North Dakota, you are not required to withhold income tax for the reciprocity state, but are encouraged to do so as a courtesy to you","cbCaigx23C7lJDhB","https://ap.wps.com/l/cbCaigx23C7lJDhB","pdf",128199,"English","# Reciprocity—Employee Withholding\n## Reciprocity exemption\n## Withholding tax for Minnesota\n## Withholding tax for employee’s state of residence\n## Reporting and employer registration","[{\"question\":\"What is the purpose of reciprocity for employee income tax withholding?\",\"answer\":\"Reciprocity helps prevent the same personal service income from being taxed by more than one state by generally limiting taxation to the employee’s home state while working in the reciprocity state.\"},{\"question\":\"Who qualifies for the Minnesota reciprocity exemption?\",\"answer\":\"Employees must be residents of Michigan or North Dakota (or Minnesota residents working in those states) who return to their state of residence at least once a month and receive personal service income from working in a reciprocity state during the year.\"},{\"question\":\"When must employees provide Form MWR to their employer?\",\"answer\":\"Current employees must give Form MWR each year by February 28 or within 30 days after they begin working or change their residence. To remain exempt from Minnesota withholding, a new Form MWR must be submitted each year.\"}]","Reciprocity - Employee Withholding - Withholding Tax Fact Sheet 20 | PDF",1789804962]