A contractor withholding affidavit, commonly referred to as Form IC-134, is a confirmation that a contractor (and any subcontractors) engaged in a construction contract by a Minnesota state agency or local unit of government including counties, cities, and school districts, requiring the employment of employees for wages, are in compliance with state requirements for payment of any unpaid withholdings of taxes, penalties, and interest, as required by Minnesota Statute §290.92. A construction contract is defined as the building, erection, construction, alteration, remodeling, demolition or repair of buildings, real property, highways, roads, bridges, or other construction work performed pursuant to a construction contract (see Minnesota Statute §16C.285, subd. 1). There is no minimum dollar value requirement of the contract.

The prime contractor and any subcontractors must submit this affidavit to the Minnesota Department of Revenue upon completion of the contract. State agencies and local units of government should withhold final payment to contractors and subcontractors until confirmation of this submission has been received. Documentation of this submission should be kept on file with the final contractor payment. For more information regarding Contractors Withholding Affidavits, please review Minnesota Statutes §270C.66 and §290.92.

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