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Instructions for form IC-134 <br />Who should file? <br />If you are a prime contractor, a contractor, or a subcontractor <br />who did work on a project for the state of Minnesota or any of <br />its local government subdivisions — such as a county, city, or <br />school district — you must file form IC-134 with the Minne­ <br />sota Department of Revenue. <br />This affidavit must be certified and returned before the state <br />or any of its subdivisions can make final payment for your <br />work. <br />When to file <br />The IC-134 cannot be processed until you are finished with <br />the work. Do not send the affidavit in for certification before <br />the project is completed since it will only be returned to you <br />unprocessed. If you are a subcontractor or sole contractor, <br />file form IC-134 when you have completed your part of the <br />project. <br />If you are a prime contractor, tile form IC-134 when the entire <br />project is completed and you have received certified aff davits <br />from all of your subcontractors. <br />Where to file <br />Fill out form IC-134 and mail the original and one copy to: <br />Minnesota Department of Revenue <br />Business Trust Tax Section <br />Mail Station 6610 <br />St. Paul. MN 55146-6610 <br />How to file <br />If you have fulfilled the requirements of the withholding tax <br />laws of Minnesota, the Department of Revenue will sign your <br />affidavit, keep the copy, and return the original to you. <br />If any withholding payments are due to the state, Minne ­ <br />sota law (M.S. 290.97) requires that payment must be <br />made by only money order, cashiers check, certified <br />check, or cash. <br />Take the certified affidavit to your prime contractor or to the <br />governmental unit for which the work was done m order to <br />receive your final payment. <br />Minnesota tax identification number <br />You must fill in your Minnesota tax identification number on <br />the form. You must have a Minnesota tax ID number if you <br />have employees who work in Minnesota. <br />If you need a number, get form MBA. Application for Tax <br />Identification Number, and file it with the Minnesota Depart ­ <br />ment of Revenue. To get form MBA. call 296-3781 from the <br />Twin Cities area or 1 -800-652-9094 from elsewhere in <br />Minnesota, or write to Minnesota Tax Forms. Mail Station <br />7131. St. Paul. MN 55146-7131. <br />You do not need a Minnesota identification number if you <br />have no employees and d'd all the work yourself. If this is the <br />case, fill in your Social Security number in the space for <br />Minnesota ID number and explain who did the work. <br />Are you a prime contractor and a subcon- <br />tractor on the same project? <br />Ir you are a subcontractor who was hired to do work on a <br />project and you subcontract all or a part of your portion of the <br />project to another contractor, you become a prime contractor <br />as well. If this is the case, fill out both the subcontractor and <br />prime contracts areas on a single form. <br />Use of information <br />The Department of Revenue needs all the information, except <br />your phone number, to determine whether you have met ail <br />state income tax withholding requirements. If all required <br />information is not provided, the IC-134 will be returned to you <br />for completion. <br />All information on this affidavit is guaranteed private by state <br />law. It cannot be given to others without your permission, <br />except to the Internal Revenue Service, other states that <br />guarantee that it will be kept private, and certain state or <br />county agencies. <br />If you need help or additional information to fill out this form, <br />call 296-6181 m the Twin Cities area. From elsewhere in <br />Minnesota and from outside the state, call (toll-free) 1-800- <br />657-3777.