Box 15

[sheldel04]

On my 2023 W-2 my work put the state we work in (MN) in Box 15. On 2024 W-2, they changed Box 15 from MN to the state I reside in (WI). What is the purpose of this and what impact does it have on me / my return / my withholdings etc?

Thanks!

Michelle

[SabrinaD2]

If your W-2 Box 15 changed from MN to WI, here's what it means for you:

2024 Tax Year

• WI State Taxes Withheld: For 2024, only Wisconsin (WI) state taxes will be withheld.
• File WI Return: You will only need to file a Wisconsin state tax return for 2024, unless some of the income was earned in Minnesota (MN).

2023 Tax Year

• MN Taxes Withheld: If you resided in Wisconsin but had Minnesota taxes withheld in 2023, you will need to file state tax returns in both MN and WI.
• State of Residence: Withholdings are typically for the state in which you reside.

General Impact

• State Income Tax: The state listed in Box 15 determines where your state income tax is being withheld and reported.
• Tax Returns: Ensure you file the correct state tax returns based on where your income was earned and where you reside.
• Withholdings: Verify your pay stubs to ensure the correct state tax is being withheld.

For more detailed information, you can refer to the General Instructions for Forms W-2 and articles below:

What Is the Box 15 State ID Number on Your W-2 Form?

W2 Form Explained TurboTax

[sheldel04]

But all of the income was earned in MN.... so does that mean because they made this change, they didn't withhold any in MN, I'll have to file a return in MN and then owe money since they didn't withhold??

Thank you,

[MayaD]

If in 2024 you lived in WI but worked in MN, you need to file MN nonresident return and report the income as MN source income. 

The same wages earned  would also be subject to the withholding of Wisconsin income tax. Wisconsin will allow a credit for the net income tax paid to Minnesota on income that is taxed by both Wisconsin and Minnesota.

WI.gov

To ensure accurate calculations, always complete the nonresident return first if filing in multiple states.

How do I file a nonresident state return?