When contractors undertake projects for the state of Minnesota or any of its subdivisions, there's a crucial document they must become familiar with: the IC134 Contractor Affidavit. This affidavit plays a pivotal role in ensuring compliance with Minnesota's tax laws, particularly concerning the withholding of income tax from wages paid to employees on these projects. Before a contractor or subcontractor can receive final payment for their work, they must submit this affidavit to the Minnesota Department of Revenue for certification. The affidavit requires comprehensive information, including the contractor's details, project specifics, and tax ID number. It underscores the necessity of either having a Minnesota tax ID number or, for those who work independently without employees, a Social Security number. The process of submitting the IC134 Contractor Affidavit is nuanced, with different stipulations based on whether one is a sole contractor, a subcontractor, or a prime contractor who has subcontracted work. Furthermore, the contractor is obligated, under the affidavit, to disclose detailed information about all subcontractors they have engaged. This ensures a transparent chain of compliance up to the Minnesota Department of Revenue's standards. The department's certification of the affidavit signifies that the contractor has complied with the state's income tax withholding requirements, clearing the way for final payment. This affidavit is more than a formality; it is a critical compliance tool that safeguards the state's fiscal interests and ensures contractors adhere to tax laws.
| Question | Answer |
|---|---|
| Form Name | Ic134 Form |
| Form Length | 2 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 30 sec |
| Other names | minnesota ic134 online, ic 134, ic 134 online, mn ic134 |
IC134
Contractor Aidavit
This Contractor Aidavit must be ceriied by the Minnesota Department of Revenue before the state of Minnesota or any of its subdi- visions can make inal payment to contractors. For more detailed informaion, see the instrucions on the back of this form.
Please type or print clearly. This informaion will be used for returning the completed form.
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Company name |
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Dayime phone |
Minnesota tax ID number |
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Address |
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Project owner |
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Did you have employees work on this project? |
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Check the box that describes your involvement in the project and ill in all informaion requested.
Sole contractor
Subcontractor
Name of contractor who hired you
Address
Prime
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Owner/Oicer |
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I declare that all informaion I have illed in on this form is true and complete to the best of my knowledge and belief. I authorize the Department of Revenue to disclose perinent informaion relaing to this project, including sending copies of this form, to the prime contractor if I am a subcontractor, and to any subcontractors if I am a prime contractor, and to the contracing agency.
Contractor’s signature |
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Date |
Mail to: Minnesota Revenue, Mail Staion 6610, St. Paul, MN
Phone:
Ceriicate of Compliance
Based on records of the Minnesota Department of Revenue, I cerify that the contractor who has signed this Contractor Aidavit has fulilled all the requirements of Minnesota Statutes 290.92 and 270C.66 concerning the withholding of Minnesota income tax from wages paid to employees relaing to contract services with the state of Minnesota and/or its subdivisions.
Department of Revenue approval |
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(Rev. 12/17)
Form IC134 Instrucions
Contractor Aidavit
No state agency or local unit of government can make inal payment to a contractor until the Department of Revenue has certiied
that the contractor and any subcontractor
have fulilled the requirements of Minne-
sota withholding tax laws.
If you are a prime contractor, a contractor or a subcontractor who did work on a proj- ect for the state of Minnesota or any of its local government subdivisions — such as a
county, city or school district — you must submit a Contractor Afidavit to the Depart- ment of Revenue to receive a certiicate of
compliance.
Use of Informaion
The Department of Revenue needs all the requested information to determine if you have met the state income tax withholding requirements. If all required information is not provided, Form IC134 will be returned to you for completion.
All information on this Contractor Afidavit
is private by state law. It cannot be given to others without your permission, except to the Internal Revenue Service, other states that guarantee the same privacy and certain government agencies as provided by law.
Minnesota Tax ID Number
You must have a Minnesota tax ID number if you have employees who work in Min- nesota. You must enter your Minnesota tax ID number on Form IC134.
If you don’t have a Minnesota tax ID number, apply online at www.revenue.state.mn.us or by calling our
Business Registration Ofice at
If you have no employees and did all the work yourself, you do not need a Minnesota tax ID number. Instead, enter your Social Security number in the space for Minnesota tax ID number and explain who did the work.
Submit Contractor Aidavit
Form IC134 cannot be processed by the
Department of Revenue until you inish the
work. If you submit the form before the project is completed, it will be returned to you unprocessed.
If any withholding payments are due to the state, Minnesota law requires certiied pay-
ments before we approve your Form IC134.
If you are a subcontractor or sole contrac- tor, submit the form when you have com- pleted your part of the project.
If you are a prime contractor, submit the
form when the entire project is completed and you have received certiied Contractor Afidavits from all of your subcontractors.
If you’re a prime contractor and a subcontractor on the same project
If you were hired as a subcontractor to do work on a project, and you subcontracted all or a part of your portion of the project to another contractor, you are a prime contrac- tor as well. Complete both the subcontrac- tor and prime contractor areas on a single Form IC134.
You may submit your Contractor Afidavit
either electronically or by mail. This af- idavit must be certiied and returned before
the state or any of its subdivisions can make
inal payment for your work.
For an immediate response: Complete and
submit your Contractor Afidavit electroni-
cally. Go to www.revenue.state.mn.us and
choose Withholding Tax. Under the File and Pay tab, click on Contractor Afidavit
Information for Government Projects.
You may complete and mail Form IC134 to: Minnesota Revenue, Mail Station 6610, St. Paul, MN,
withholding tax laws, the department will sign your Form IC134 and return it to you.
To receive your inal payment, submit the certiied Contractor Afidavit to the govern-
ment unit for which the work was done. If you are a subcontractor, submit the certiied Contractor Afidavit to your prime contrac- tor to receive your inal payment.
Informaion and Assistance
Additional forms and information, includ- ing fact sheets and frequently asked ques- tions, are available on our website.
Website: www.revenue.state.mn.us
Email: withholding.tax@state.mn.us
Phone:
This information is available in alternate formats.