Minnesota has released its 2023 Employer Withholding Guide.
If you employ a Minnesota resident who works outside the United States, you are required to withhold Minnesota tax on wages subject to U.S. federal income tax withholding. All wages earned by Minnesota residents (no matter where the work was physically performed, including outside of the United States) must be reported as wages allocable to Minnesota in box 16 of Form W-2.
Employers must withhold Minnesota income tax from pension and annuity payments unless the recipient requests to not have tax withheld. Each recipient of a pension or annuity must complete Form W-4MNP
Please see the Minnesota 2023 Employer Withholding Guide here.
