Minnesota W-4MN & Withholding Calculator 2026

Minnesota's 2026 withholding booklet gives employers a formula: multiply the employee's allowances by $5,300, subtract that from annual pay, then apply a chart. For a single employee the first $4,700 is not taxed, then 5.35% up to $38,010, 6.80% up to $114,130, 7.85% up to $207,850 and 9.85% above. For a married employee the zero bracket is $14,700, then 5.35% up to $63,400, 6.80% up to $208,180, 7.85% up to $352,630 and 9.85% above.

For example, a single employee earning $65,000 with one job and no dependents gets 2 allowances on the W-4MN (steps A and B), which lowers the pay used by $10,600 to $54,400. That is $1,782.09 + 6.80% of the amount over $38,010, about $2,897 a year, or about $111 per biweekly paycheck. Overtime, commissions and bonuses paid separately from regular wages are withheld at a flat 6.25%.

The federal W-4 no longer computes the allowances Minnesota used to rely on, so every employee who completes a W-4 must also complete a W-4MN. If you don't, your employer must withhold at the single filing status with zero allowances. If you complete a new federal W-4, you must also complete a new W-4MN. You check a marital status: Married, Married but withhold at higher Single rate, or Single (including married but legally separated, or a nonresident-alien spouse).

Step A: enter 1 if no one else can claim you as a dependent. Step B: enter 1 if you are single with one job, married with one job and a spouse who doesn't work, or your second job's or spouse's wages are $1,500 or less. Step C: enter 1 if you are married, or 0 if you're married with a working spouse or more than one job (0 may help you avoid having too little withheld). Step D: the number of dependents you will claim. Step E: 1 if you will file as head of household. Step F adds steps A to E. Line 2 is any additional amount you want withheld each pay period.

If you plan to itemize on your Minnesota return, the form has an Itemized Deductions and Additional Income Worksheet to find extra allowances. There is a $500 penalty for filing a false W-4MN.

Section 2 of the W-4MN lets you claim exemption. Box A is for people who meet the requirements and claim exempt from both federal and Minnesota withholding. Box B is for people who did not claim exempt federally but had no Minnesota income tax liability last year, got a refund of all Minnesota tax withheld, and expect no liability this year. Other boxes cover military spouses, reservation residents and military pay. If you claim exempt, you must give your employer a new W-4MN each year.