The W-4MNP is the certificate the Minnesota Department of Revenue provides so that a Minnesota resident can tell a payer how much Minnesota income tax to withhold from taxable retirement account, pension, IRA, or commercial annuity payments. You can choose the default rate, no withholding, another percentage, or a set dollar amount, separately for periodic payments and for nonperiodic distributions. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form itself is published by the Department of Revenue, and you give it to your payer.
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What is W-4MNP?
Form W-4MNP, Minnesota Withholding Certificate for Retirement Account, Pension, or Commercial Annuity Payments, is the Minnesota Department of Revenue form on which a recipient requests the percentage or amount of Minnesota income tax to be withheld from taxable retirement payments or distributions.
You complete it so that your plan administrator, financial institution, or other payer can withhold the correct Minnesota tax. The form has two election blocks, one for periodic payments and one for nonperiodic distributions. In each you check one option: Default rate, No withholding, Other percentage, or Set dollar amount. The department explains that legislation enacted on May 24, 2023 allows recipients to request withholding at any rate or amount they choose, including none, without calculating allowances.
Periodic payments are installments made at regular intervals, such as quarterly, monthly, or annually, over a period of more than one year. Nonperiodic distributions are payments not made at regular intervals, including on-demand IRA distributions.
This form covers Minnesota withholding only. It does not replace the federal Form W-4P or W-4R, which set federal withholding. The form is also not required for certain nontaxable payments: designated Roth account distributions, qualified Roth IRA distributions, and Qualified Charitable Distributions (QCDs). The second page of the form carries instructions for recipients and a separate set of instructions for payers.
Who needs to file W-4MNP?
Minnesota residents who receive taxable payments or distributions from any of these complete Form W-4MNP:
- an employer deferred compensation plan, such as a 401(k);
- a pension plan;
- an individual retirement plan;
- a traditional IRA;
- a commercial annuity.
Taxable nonperiodic distributions require the form to set the withholding amount or percentage, or to elect no withholding. For periodic payments, you need it if you are starting payments or your situation changes; if Minnesota tax is already being withheld, you do not need a new form unless you want to adjust it. If you already have a Form W-4MNP on file with your payer, you do not need another unless you choose to complete one.
Generally, if you submit a federal Form W-4P or W-4R, you should also complete a new Form W-4MNP. A completed federal form does not set your Minnesota withholding.
You do not need the form for designated Roth account distributions, qualified Roth IRA distributions, or Qualified Charitable Distributions (QCDs). The form is specific to one account or contract, so if you have more than one with the same payer, complete a separate form for each.
Payers use the department's payer instructions on the form's second page to decide how to handle valid, invalid, and missing forms.
When to file W-4MNP
Complete Form W-4MNP when you begin receiving taxable periodic payments from a retirement account, traditional IRA, annuity, or pension, or when your personal or financial situation changes. The department suggests considering a new form each year.
For a taxable nonperiodic distribution, you must complete the form to set the withholding or to elect none. You may complete a new form, or elect out of withholding, each time you request a nonperiodic distribution. If you completed a Form W-4MNP for the same institution before, you may confirm with the institution that it should use that earlier election instead of filling out a new form.
If you submit a federal Form W-4P or W-4R, generally complete a new Form W-4MNP at the same time. The form has no calendar due date printed on it; the 2026 edition is the version for 2026, and financial institutions are not required to use this revised form before January 1, 2026.
How to fill out W-4MNP
Confirm you need the form
Use it if you are a Minnesota resident receiving taxable payments from a 401(k), pension, IRA, or commercial annuity. It is not required for designated Roth account, qualified Roth IRA, or QCD distributions.
Enter your name and Social Security Number
Fill in First Name and Initial, Last Name, and Social Security Number. The form is valid only with your Social Security Number.
Enter your permanent address
Write your Permanent Address, then the City, State, and ZIP Code.
Identify the account or contract
In Claim or Identification Number (if any) of your Account or Contract, enter the number for the account this form covers. Complete a separate form for each account or contract with the same payer.
Elect withholding for periodic payments
Check one option under Withholding election for periodic payments: default rate, no withholding, other percentage, or set dollar amount per periodic payment. Specify the percentage or dollar amount if you choose one of those.
Elect withholding for nonperiodic distributions
Check one option under Withholding election for nonperiodic distributions: default rate, no withholding, other percentage, or set dollar amount per distribution. Specify the percentage or amount where required.
Sign, date, and add a phone number
Under the certification that all information is correct, sign as Pension or Annuity Recipient, enter the Date, and add your Daytime Phone Number. The department uses the phone number to call with questions.
Review and download the completed PDF
Check that your Social Security Number is entered, one option is selected in each block, and the form is signed. Download or print the completed PDF from FillingPDF and give it to your payer as described under How to submit.
How to submit W-4MNP
You give the completed Form W-4MNP to your payer; the form's signature block says to hand it to the plan administrator, financial institution, or other payer responsible for making your distributions. It is not mailed to the Department of Revenue.
- To your payer: deliver the signed form by whatever method your plan administrator or financial institution accepts. Ask the payer which methods it takes, because the form names none.
- Questions to the department: website www.revenue.state.mn.us, email [email protected], phone 651-282-9999 or 1-800-657-3594.
Your Social Security Number and your signature are required. If the form is invalid or incomplete, the payer withholds Minnesota income tax at the default rate printed on the form. Payers may use an equivalent substitute form only if it includes all the election options of Form W-4MNP, and they keep the forms with their records. Use a separate form for each account or contract. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Leaving out the Social Security Number or the signature; the form is not valid without both, and the payer then withholds at the default rate.
- Checking neither an option nor a percentage or amount in an election block; the payer then applies the default rate.
- Choosing no withholding but not checking the No withholding box and signing; the box and signature validate that election.
- Assuming a federal Form W-4P or W-4R sets Minnesota withholding; you still need Form W-4MNP.
- Using one form for several accounts or contracts with the same payer; the form is specific to the account or contract identified on it.
- Changing or adding to the form, including the certification language; an unauthorized change makes the form invalid.
- Completing only the periodic block when you also take nonperiodic distributions, or the reverse; each type has its own election.
- Using the form for Roth account, qualified Roth IRA, or QCD distributions, which the form says are not required for these nontaxable payments.
Frequently asked questions
What is Form W-4MNP used for?
Form W-4MNP tells your payer how much Minnesota income tax to withhold from taxable retirement account, pension, IRA, or commercial annuity payments. You can choose the default rate, no withholding, another percentage, or a set dollar amount, separately for periodic and nonperiodic payments.
Who has to complete the W-4MNP?
Minnesota residents who receive taxable payments or distributions from a 401(k) or other deferred compensation plan, a pension, an IRA, or a commercial annuity. Taxable nonperiodic distributions require it; for periodic payments you need it when payments begin or your situation changes.
Do I need a W-4MNP if I already filed a federal W-4P or W-4R?
Yes, generally. A federal Form W-4P or W-4R does not set Minnesota withholding, so you should complete a new Form W-4MNP. Without one, the payer withholds Minnesota income tax at the default rate printed on the form.
Where do I send Form W-4MNP?
Give it to your plan administrator, financial institution, or other payer that makes your distributions, not to the Department of Revenue. The form names no delivery method, so ask your payer how it accepts the form. Questions go to [email protected] or 651-282-9999.
How do I choose no Minnesota withholding on my pension?
Check the No withholding box in the election block that applies and sign the form, which validates it. Include your Social Security Number. The department suggests considering estimated tax payments to avoid possible penalties and interest when you file.
What happens if I don't complete Form W-4MNP?
If you give the payer no form, or an invalid or incomplete one, and the payer has no earlier W-4MNP on file, it withholds Minnesota income tax at the default rate printed on the form. The form is invalid without your Social Security Number and signature.
Do I need a separate W-4MNP for each account?
Yes. The form is specific to the account or contract identified on it, so complete a separate Form W-4MNP for each account or contract you have with the same financial institution or payer.
Can I fill out the W-4MNP online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of the Minnesota Department of Revenue and does not send the form to anyone; you give the signed form to your payer.
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