M1W: Minnesota Income Tax Withheld (2025)
Minnesota · Minnesota DOR · Used for tax years 2025
2025 Schedule M1W reports Minnesota income tax withheld from wages and other income, including income from partnerships, fiduciaries, and S corporations. It totals your withholding for reporting on line 20 of Form M1.
Who files this form
Use 2025 Schedule M1W if Minnesota income tax was withheld from your income. The schedule reports withholding from:
- Wages reported on Forms W-2.
- Income reported on Forms 1099, W-2G, and 1042-S.
- Income from partnerships, fiduciaries, and S corporations reported on Schedules KPI, KF, and KS.
Enter your total withholding on line 4 of Schedule M1W and line 20 of Form M1.
What you'll need
Have the forms or schedules that show your Minnesota income tax withholding:
- Forms W-2: Use the employer’s seven-digit Minnesota tax ID in box 15, state wages in box 16, and Minnesota withholding in box 17.
- Forms 1099, W-2G, and 1042-S: Use the payer’s seven-digit Minnesota tax ID, state income, and Minnesota withholding shown on each form.
- Schedules KPI, KF, and KS: Use the entity’s seven-digit Minnesota tax ID, state income, and Minnesota withholding shown on each schedule.
You will also need your name and Social Security number. For a joint return, include your spouse’s name and Social Security number.
Common mistakes
Keep these instructions in mind so you do not leave out withholding sources:
- If you have more than five Forms W-2, attach a separate list of the remaining withholding sources. Include withholding from all Forms W-2 in the line 1 total.
- If you have more than five Forms 1099, W-2G, and 1042-S combined, attach a separate list of the remaining withholding sources. Include withholding from all these forms in the line 2 total.
- If you have more than three Schedules KS, KPI, and KF combined, attach a separate list of the remaining withholding sources. Include withholding from all these schedules in the line 3 total.
- Contact the payer or entity if you do not know its Minnesota tax ID.
Questions people ask
How do I identify my income and my spouse’s income?
In column A, enter “1” for your income. If filing a joint return, enter “2” for your spouse’s income.
Where do I report the total withholding?
Add lines 1, 2, and 3. Enter the total on line 4 of Schedule M1W and line 20 of Form M1.
What happens if my withholding is more than my Minnesota income tax liability?
The excess withholding increases the refund amount listed on line 24 of Form M1.
Where can I find withholding on my partnership, fiduciary, or S corporation schedule?
The instructions say you may find it on lines 34 and 55 of Schedule KPI, lines 33 and 44 of Schedule KF, and lines 34 and 53 of Schedule KS.