www.revenue.state.mn.us
Submitting W-2 and 1099 Information Using e-Services
2a
Fact Sheet
Withholding Fact Sheet 2a
This fact sheet explains how to electronically submit W-2 and
1099 information to the Minnesota Department of Revenue using
the Key and Send and the Simple (delimited) File methods in
e-Services.
• The confirmation screen will appear after successfully
submitting the information. You can print the confirmation
page by clicking Printer Friendly or email the confirmation
by clicking Email Me.
Due Date
Using the Simple File Method
You must submit W-2 information, and any 1099 information
reporting Minnesota withholding, to the department by
February 28 each year. Note: You must submit 1099 information
reporting Minnesota withholding even if you participate in the
Federal/State Combined program.
Electronic Filing Requirements
If you have a total of more than 10 forms (W-2s plus 1099s),
you must electronically submit the information to the
department. The Department of Revenue no longer accepts
W-2s on CD, diskette, or in PDF format. Form 1099 information
is still accepted on CD and diskette (see “Submitting 1099s
Using Magnetic Media” on page 2.)
e-Services Filing Options
You can electronically submit your W-2 and/or 1099
information using one of the following methods:
• Key and Send (manually data enter information)
• Simple File (spreadsheet saved as .txt or .csv file)
• EFW2 File (for W-2 files less than 2 MB or fewer than 2000
forms - see Fact Sheet 2 for instructions)
Using Key and Send
When using this method, you will data enter required
information directly into the system from the W-2s and/or
1099s. To do so:
• Log into e-Services and click Submit W2s/1099s under the I
Need to menu.
• Click Key and Send W-2s and/or1099s.
• Enter the year of your W-2 and/or 1099 forms.
• Enter the number of W-2 and/or 1099 forms you need to
submit and click Next.
• Enter the required information from the W-2s and/or 1099s
and click Next.
• A summary of W-2 and/or 1099 information will display. If
correct, click Submit to complete. If incorrect, click Previous
to correct the errors.
Income Tax and Withholding Division
Phone: 651-282-9999 or 1-800-657-3594
Email: withholding.tax@state.mn.us
(Rev. 12/15)
When using this method, you will upload a file you created
using a spreadsheet program such as Microsoft Excel. Your
file must contain the required information (see “Required
Information” below).
Note: There are two file types accepted by e-Services — tab
delimited (.txt) and comma delimited (.csv).
Creating a Simple (delimited) File.Your payroll computer
software may be able to create a text file that includes the
required information needed to use this method. If not, you
must create a file on your own.
One way to create your own file is by using any spreadsheet
software, such as Microsoft Excel. On your spreadsheet, each
row should represent one payee and each column should
represent one piece of required information. You cannot load a
spreadsheet file directly into e-Services; it must first be saved
as a delimited file. To do so in Microsoft Excel, click File on
the toolbar and then select Save As. In the dropdown Save as
type, choose either Text (tab delimited) (*.txt) or CSV (comma
delimited) (*.csv).
Required Information. A separate column must be used for
each piece of required information and the columns must be in
the following order:
a. Filler (column must contain data – see “What You Should
Know” on page 2.)
b. Year (4 digit, e.g. 2014)
c. Social Security number (no dashes, if none - enter
000000000)
d. First Name (max of 15 characters)
e. Middle Name (optional)
f. Last Name (max of 20 characters)
g. Federal Wages
h. Federal Withholding
i. Minnesota Wages
j. Minnesota Withholding
k. 1099 Income
l. 1099 Withholding
Continued
This fact sheet is intended to help you become more familiar with Minnesota
tax laws and your rights and responsibilities under the laws. Nothing in this
fact sheet supersedes, alters or otherwise changes any provisions of the tax law,
administrative rules, court decisions or revenue notices. Alternative formats
available upon request.
Minnesota Revenue, Filing W-2s and/or 1099s 1
What You Should Know
• Column A is a filler column and must contain data. Do not
put W-2 and/or 1099 information in this column. You can
use this area for your own purpose (e.g. company name).
• The first row is designated for column headings. Do not put
W-2 and/or 1099 information in this row.
• If there is no dollar amount to enter, the dollar field must be
filled with a zero. All dollar amounts must be positive.
• All dollar fields must contain a decimal if there are cents.
(e.g. 100.55)
• Do not include the ‘$’ or commas in any fields.
• If you are using Microsoft Excel to create your file and you
have a Social Security number that begins with zero, place an
apostrophe before the zero.
Uploading a Simple File (.txt or .csv)
To attach your file:
• Log into e-Services and click Submit W2s and/or 1099s
under the I Need to menu.
• Click Upload a file of W2s and/or 1099s.
• Review the information and click Attach a Withholding
File.
• Choose W2s (Simple) file type, enter a description (e.g. 2016
Forms W-2), and click Browse to attach your file. Click Save.
• Click Next to review a summary of the information you
attached.
• If correct, click Submit to complete. If incorrect, click the red
X in the Attachments box on the left to remove the attached
file. Click Previous to attach a new file. Note: Errors in your
file information must be corrected prior to reattaching a new
file.
• The confirmation screen will appear after successfully
submitting the information. You can print the confirmation
page by clicking Printer Friendly or email the confirmation
by clicking Email Me.
Submitting 1099s Using Magnetic Media
Minnesota participates in the combined federal/state magnetic
media program for reporting 1099 information. This program
allows the payer or its agent to magnetically file information
returns with the IRS and authorizes the release of the
information to the appropriate state. See IRS Publication 1220
for more information on the combined program.
If you do not participate in the combined program but are
required to submit your 1099 information to the IRS on
magnetic media, you must also use magnetic media to submit
the information to the department.
Prepare the 1099 magnetic media (PC 3½-inch diskettes or PC
CDs) using the federal IRS Publication 1220 record format.
Publication 1220 contains technical specifications for layout
of state income tax withholding records as well as federal
information. Report any Minnesota income tax withheld in the
fields indicated below.
Information Returns
Location
1099-B, 1099-DIV, 1099-G,
1099-INT, 1099-K, 1099MISC, 1099-OID, 1099PATR, 1099-R, 1099-S, W-2G
Enter Minnesota state income
tax withheld in fields 723-734
(State Income Tax Withheld)
If you’re not required by the IRS to use magnetic media, you
can use either magnetic media or paper (if 10 or fewer forms) to
submit information to the department.
Mail to:
Minnesota Revenue Mail Station 1173 St. Paul, MN 55146-1173
Information and Assistance
Additional forms and information, including fact sheets and
frequently asked questions, are available on our website.
Website: www.revenue.state.mn.us
Email: withholding.tax@state.mn.us
Phone: 651-282-9999 or 1-800-657-3594
We will provide information in other formats upon request to
persons with disabilities.
Minnesota Revenue, Filing W-2s and/or 1099s 2