W-2 and 1099 Due Dates

2022 Forms W-2 are due to:

• Your employees by January 31
• The Minnesota Department of Revenue by January 31

2022 Forms 1099 are due to:

• Your payees on or before January 31
• The department on or before January 31 if you withheld Minnesota tax for payees

For details and resources on submitting W-2 and 1099 information, see:

• Withholding Fact Sheet 2, Submitting Form W-2 and W-2c Information
• Withholding Fact Sheet 2a, Submitting Form 1099 Information
• Withholding Tax File Formats

Did you know?

Beginning with tax year 2022, we made changes to the data requirements for certain W-2s and 1099s. If you manually enter data into our e-Services system, we will ask for the numbers of Forms 1099-MISC, 1099-NEC, 1099-R, and W-2G.

If you use the Simple file method, we have added these columns:

• ID type (column C)
• 1099-NEC (column N)
• 1099-NEC state withheld (column O)
• 1099-R taxable amount (column P)
• 1099-R state tax withheld (column Q)
• W-2G reportable winnings (column R)
• W-2G state income tax withheld (column S)
• W-2G date won (column T)

For details on submitting this information, see Withholding Fact Sheet 2 for Forms W-2 and Withholding Fact Sheet 2a for Forms 1099.

 2023 Withholding Tax Materials Now Available

The Minnesota Department of Revenue updated these withholding tax materials for tax year 2023:

• Minnesota Income Tax Withholding Instruction Booklet and Tax Tables
• Form W-4MN, Minnesota Employee Withholding Allowance/Exemption Certificate
• Form W-4MNP, Minnesota Withholding Certificate for Pension and Annuity Payments
• Form MWR, Reciprocity Exemption/Affidavit of Residency

You can find additional forms and instructions on our website.        

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