Form W-4MN is in addition to the federal Form W-4, which is used to calculate Minnesota withholding for an individual. Every individual that completes federal Form W-4 (for 2020) is required to complete Form W-4MN as well. The other times an individual should complete Form W-4MN is when they change employment or their financial situation changes. If Form W-4MN is not completed by an employee, the employer must withhold tax at the single filling status without allowances. A copy of W-4MN only needs to be submitted by the employer to the state of Minnesota if the employee is claiming more than 10 allowances, the employee is claiming exempt, or if you believe the employee is not entitled to the number of allowances claimed. An individual’s Form W-4MN may not have higher allowances than reported on their federal Form W-4.