TAXES 19-21, Minnesota State Income Tax Withholding
Published: March 8, 2019
Effective: Pay Period 03, 2019
Summary
The annual amount per exemption for the State of Minnesota has increased from $4,150 to $4,250.
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 03, 2019)
- Subtract the nontaxable biweekly Thrift Savings Plan (TSP) contribution from the gross biweekly wages.
- Subtract the nontaxable biweekly Federal Health Benefits Plan payment(s) (includes dental and vision insurance program and Flexible Spending Account - health care and dependent care deductions) from the amount computed in step 1.
- 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.
- Multiply the adjusted gross biweekly wages by the number of pay dates in the tax year to obtain the gross annual wages.
- 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.
- Apply the taxable income computed in step 5 to the following table(s) 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 $2,400
$0.00
Over $2,400 but not over $28,920
$0.00 plus 5.35% of excess over $2,400
Over $28,920 but not over $89,510
$1,418.82 plus 7.05% of excess over $28,920
Over $89,510 but not over $166,290
$5,690.42 plus 7.85% of excess over $89,510
Over $166,290
$11,717.65 plus 9.85% of excess over $166,290
Married Tax Withholding Table
If the Amount of Taxable Income Is:
The Amount of Tax Withholding Should Be:
Over $0 but not over $9,050
$0.00
Over $9,050 but not over $47,820
$0.00 plus 5.35% of excess over $9,050
Over $47,820 but not over $163,070
$2,074.20 plus 7.05% of excess over $47,820
Over $163,070 but not over $282,200
$10,199.33 plus 7.85% of excess over $163,070
Over $282,200
$19,551.04 plus 9.85% of excess over $282,200
- 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
page from the drop-down menu on the National Finance Center (NFC) homepage. Select the tab and select from the menu to launch the tax map. Select the desired State from the map provided for the formula.Inquiries
For questions about NFC processing, authorized Servicing Personnel Office representatives should contact the NFC Contact Center at
or via the customer service portal.