Minnesota DOR Updates Withholding Tax Rules for Wages

The Minnesota Department of Revenue (DOR) published an updated guidance explaining the state’s withholding tax responsibilities related to classifying wages, employees, and exceptions. The guidance outlines what constitutes taxable wages, who is considered an employee for withholding purposes, and the withholding requirements for various types of payments beyond regular wages, such as pensions, royalties, and payments to nonresident entertainers and contractors. [Minn. Dep’t of Revenue, Withholding Fact Sheet 9, 12/23/25]

This story was produced by Bloomberg Tax Automation, and edited by Bloomberg Tax staff.