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Minnesota
Employee Obligations (Which Returns YOU Must File)
Michigan has a reciprocity agreement with Minnesota. If your only income from Minnesota is wages, salary, tips, or commissions, file your Michigan return only — no Minnesota return needed. Give your Minnesota employer your reciprocity form (MI-W4) each year.
Employer Obligations (What Your Employer Must Withhold & Remit)
Reciprocity applies. If the employee provides the reciprocity form (MI-W4), withhold Michigan tax instead of Minnesota tax. Must still register for Minnesota unemployment insurance. Register for Minnesota withholding and unemployment. PFML starting January 1, 2026: employer pays at least 0.44% (total rate 0.88%) on wages up to $185,000. Process Form MWR for Michigan and North Dakota employees.
City & Local Income Taxes (Extra Filings Beyond the State Return)
No local income tax anywhere in Minnesota.
Other Paycheck Deductions (Disability, Paid Leave, Unemployment)
PFML approximately 0.44% starting January 1, 2026.
Reciprocity Agreement — File Home State Only for Wages
Michigan has a reciprocity agreement with Minnesota. For wage income, you only need to file your Michigan return. Give your employer the reciprocity form (MI-W4) each year to avoid Minnesota withholding.
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This is general information, not tax or legal advice. Laws change frequently. Always consult a licensed CPA or tax attorney for your specific situation. All information researched as of March 21, 2026.