Withholding tax applies to almost all payments made to employees for services they provide for your business. You will need a Minnesota Tax ID Number and an active withholding tax account.This booklet is designed to help you determine if you are required to withhold Minnesota. There is no filing fee. Taxes. Because of the variation in state and college deadlines, it is highly recommended that you fill out the FAFSA at fafsa.ed. These are the topics about which departments most frequently ask. For use in preparing 2023 Returns. Publication 525 - Introductory Material.