Submitting Form W-2 and W-2c Information

If you are actively registered for Minnesota Withholding Tax, you must send us Form W-2 information by January 31 each year.

If you have a total of more than 10 forms (W-2s plus 1099s), you must electronically submit the information to us.

If you have 10 or less forms (W-2s plus 1099s), you may send us paper copies. Mail your forms to:

Minnesota Department of Revenue
Mail Station 1173
600 N. Robert St.
St. Paul, MN 55146-1173

You may file Forms W-2c electronically or by mail. If you file by mail, send copies of W-2cs to the address above.

Submit your W-2 and W-2c information using our e-Services system:

e-Services Methods

• Manual method
• Simple File method (spreadsheet saved as .txt or .csv file)
• EFW2 or EFW2c File method

Note: If you need to submit files larger than 30 megabytes, call us at 651-282-9999 or 1-800-657-3594.

Enter required W-2s and W-2c information directly into e-Services. To do so:

1.  Log in to e-Services and select the I Want To... tab.
2.  Under “W-2, W-2C, and 1099,” select Manually enter data.
3.  Select the year of your Forms W-2 and W-2c.
4.  Enter the number of Forms W-2 and W-2c to submit and select Next.
5.  Enter the required W-2 and W-2c information and select Next.
6.  A summary of W-2 and W-2c information will display. If correct, select Submit to complete. If incorrect, select Previous to correct errors.
7.  The confirmation screen will appear after successfully submitting the information. Print the confirmation page by selecting Printer Friendly or email the confirmation by selecting Email Me.

Upload a file you create using a spreadsheet program such as Microsoft Excel. Your file must contain the required information.

Note: There are two simple 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. You must first save it as a delimited file. To do so in Microsoft Excel, select File on the toolbar, and then select Save As. In the drop-down menu Save as type, select either Text (tab delimited) (*.txt) or CSV (comma delimited) (*.csv).

Required Information 
You must use a separate column for each piece of required information. The columns must follow these specifications.

What You Should Know

• Column A is a filler column and must contain data. Do not put W-2 information in this column. Use this area for your own purpose (for example, the company name).
• The first row is designated for column headings. Do not put W-2 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 (for example, 100.55).
• Do not include “$” or commas in any fields.
• Do not include dashes in Social Security Numbers, Federal Employer Identification Numbers, or Individual Taxpayer Identification Numbers.
• If you are using Microsoft Excel to create your file and have any Social Security Numbers or Federal Employer Identification Numbers beginning with zero, place an apostrophe before the zero.

EFW2 and EFW2c files are technical and typically created through accounting and payroll software or custom programming. If you do not have software or the programming capability, you should submit your information using the Manual method or Simple File method.

Note: Third-party bulk filers should submit W-2 and W-2c information using the EFW2 and EFW2c file formats.

Creating an EFW2 or EFW2c File
See the Social Security Administration’s website, including their Specifications for Filing Forms W-2 and W-2c, for complete instructions to prepare your file. The state code for Minnesota is 27. 

For EFW2 files, the RS record (position 248-267) should contain your seven-digit Minnesota Tax ID Number, not your unemployment number as stated in the SSA specifications.

If the RV record is included in your file, it must follow the Minnesota specifications in the Code RV record layout table below.

After you create your file, follow the instructions to submit your file in e-Services.

Note: EFW2c files do not require an RCV record.

Log in to e-Services:

1.  Select the I Want To tab.
2.  Under “W-2, W-2C, and 1099,” select Upload a file.
3.  Review the information and select Add Attachment.
4.  Select the W-2s (Simple or EFW2) or EFW2c (W-2c) file type, enter a description, and select Browse to attach your file.
5.  Select Next to review a summary of the information you attached.
6.  If correct, select Submit to complete. If incorrect, select the red X in the Attachments box on the left to remove the attached file. Select Previous to attach a new file.
Note: You must correct errors in your file information before reattaching a new file.
7.  The confirmation screen will appear after successfully submitting your information. Print the confirmation page by selecting Printer Friendly or email the confirmation by selecting Email Me.