Minnesota e-file Reject 0524 occurs when the total Minnesota tax withheld reported on Form M1, line 20 does not exactly match the total Minnesota withholding calculated on Schedule M1W, line 4.
This value must match dollar-for-dollar, or the return will be rejected.

🎯 Cause

Minnesota requires Form M1 line 20 to pull directly from Schedule M1W line 4, which is the sum of:

• Line 1: MN withholding from W‑2s
• Line 2: MN withholding from 1099, W‑2G, 1042‑S
• Line 3: MN withholding from partnerships/S corps/fiduciaries (KPI/KS/KF)
• Line 4: Total of Lines 1–3 — must feed directly to M1 line 20

When these numbers differ, MN rejects the return.

⚠️ Common Reasons for the Mismatch

🟦 1. Blank or extra withholding rows

Ghost W‑2 or 1099 entries inflate or distort M1W line 4 totals.

🟨 2. Withholding entered incorrectly (wrong state or wrong field)

MN only accepts Minnesota withholding here — not federal tax, not another state’s tax.

🟧 3. Missing pass‑through withholding

KPI, KS, or KF withholding must be listed on M1W line 3 or M1 line 20 will not match.

🟥 4. Missing Minnesota Tax ID on W‑2/1099 entries

The M1W schedule requires the seven‑digit MN Tax ID for W‑2/1099 withholding.

🛠️ How to Fix Reject 0524 (TaxSlayer Steps)

1️⃣ Review W‑2 Withholding (M1W Line 1)

Make sure each W‑2 includes:

• MN Tax ID (Box 15)
• MN wages (Box 16)
• MN tax withheld (Box 17)

🧹 Delete empty/duplicate W‑2 rows 

2️⃣ Review 1099 / W‑2G / 1042‑S Withholding (M1W Line 2)

Include only:

• MN payer Tax ID
• State income
• MN tax withheld

❌ Do not include federal withholding or another state’s withholding.

3️⃣ Verify the Total (M1W Line 4)

Line 4 = Line 1 + Line 2 + Line 3
This total must match Form M1, line 20 exactly.