 where you filed your first quarter withholding tax return on time. For details on filing and depositing, see the 2024 Minnesota Income Tax Withholding Instruction Booklet and Tax Tables. Minnesota revenue requires certain forms to be completed annually. Form MWR, Reciprocity Exemption, Affidavit of Residency for Tax Year 2024, is an annual election for North Dakota and Michigan employees working in Minnesota. Employers must mail this form to the state annually.