W-4 Instructions Field 1 Name and address: Enter the name and local mailing address in the United States. Field 2 Social Security Number: Enter the Social Security Number. If the new employee does not have a Social Security number, they must apply for it immediately. The social security number must be transmitted to the tax authorities as soon as it has been obtained. Text box 3 Marital status: Check “Single” for marital status, regardless of actual marital status. Field 4 Name Difference: Fill in only if the last name is different from that of the Social Security card. Field 5: Number of allowances: Apply for a withholding tax (or less) by entering “1” on line 5, regardless of the number of actual withholding tax allowances, with the exception of the following: With the support of the institution, all non-resident workers must complete two W-4 forms at the time of hiring, one for the federal deduction and one for the state deduction. If the non-resident alien is entitled to contractual benefits, the W-4 comes into force at the time the limits of the contract are reached. During the period when the employee is covered by a contract, no tax should be withheld.
Non-resident aliens who receive workers` compensation not covered by the contract are subject to progressive withholding tax rates and must complete Form W-4, regardless of their actual marital status, as follows: Non-resident aliens of Canada, Mexico, Northern Mariana Islands, American Samoa, of South Korea and students who are not residents of India can apply for more withholding tax. Details can be found in box 5 below. A separate IRS Form W-4 is required for state withholding. Minnesota requires non-resident aliens to apply for a single person without withholding tax. Mark the W-4 as “For state use only” and enter the marital status as “Single” and the number of allowances as 0. The State does not require the indication “Non-resident alien” on line 6. There is no state reciprocity with North Dakota, Wisconsin or Michigan for non-resident foreigners. Note: If Form W-4 is not completed correctly, the deduction must be set to S-0 (single-family status with zero allowance) by default.
If an employee does not complete Form W-4MN, use the allowances on their federal Form W-4. If the employee does not have Form W-4, withhold Minnesota tax as if they were single with zero source allowance. All employees must complete the W-4MN unless they have a federal W-4 dataset from before 2020. Your employees must complete Form W-4MN when they take a job or when their personal or financial situation changes. Mail to: Minnesota Revenue, Mail Station 6501, St. Paul, MN 55146-6501. A fine of $50 may be imposed on any required W-4MN form that has not been filed with the ministry. Form W-4MN, Minnesota Employee Withholding Allowance/Exemption Certificate, is the Minnesota equivalent of federal Form W-4. Your employees must complete Form W-4MN to determine their withholding tax in Minnesota. You may also need to submit W-4MN forms to the Minnesota Department of Revenue. You must send us copies of the W-4MN forms if any of these forms apply: there is no need to check the number of employee allowances claimed. You must comply with each W-4 and W-4MN form, unless we indicate otherwise.
Note: There is a $50 penalty for each W-4MN form that is not sent to us when needed.