Publication 508 - Tax Requirements Relating To Nonresident Entertainers - Department Of Revenue Page 2
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Page
I. INTRODUCTION ..................................................................................................................................... 1
II. WHO IS A “NONRESIDENT ENTERTAINER”?................................................................................ 1
III. WHO IS AN “EMPLOYER”? ................................................................................................................. 1
IV. HOW DOES THE BOND OR CASH DEPOSIT REQUIREMENT APPLY TO NONRESIDENT
ENTERTAINERS?
A. Bond or Cash Deposit Required ........................................................................................................... 2
B. Type of Bond or Cash Deposit ............................................................................................................. 3
C. How to File a Bond or Cash Deposit .................................................................................................... 3
D. When and Where Must Bond or Deposit Be Filed? ............................................................................. 3
E. Providing Proof to Employer ................................................................................................................ 3
F. Effect if Insufficient or No Bond or Deposit Is Filed by Nonresident Entertainer ............................... 3
G. Waiver of the Bond or Deposit Requirement ....................................................................................... 3
V. RESPONSIBILITIES OF AN EMPLOYER
A. Employer Must Withhold or Obtain Proof of Sufficient Bond or Deposit ........................................... 4
B. Where and When to Remit an Amount Withheld................................................................................. 5
C. If Proof of Bond or Deposit Is Not Provided AND the Employer Does Not Withhold ....................... 5
D. Questions About a Waiver of the Bond or Deposit Requirement......................................................... 6
VI. INCOME AND FRANCHISE TAX RETURNS OF NONRESIDENT ENTERTAINERS
A. Requirements of Nonresident Individuals to File Income Tax Returns................................................ 6
B. Filing Requirements for Corporations .................................................................................................. 7
VII. OTHER TAXES TO BE AWARE OF
A. Sales and Use Taxes ............................................................................................................................. 7
B. Withholding Taxes................................................................................................................................ 7
VIII. RECORDKEEPING FOR NONRESIDENT ENTERTAINERS ......................................................... 7
IX. ADDITIONAL INFORMATION
A. Nonresident Entertainers Tax Treatment .............................................................................................. 7
B. Forms WT-11, Bonds, Payments.......................................................................................................... 8
C. Form, Publication Requests .................................................................................................................. 8
D. Sales/Use, Withholding Taxes.............................................................................................................. 8
APPENDIX A: Information Required for Lower Nonresident Entertainer Bond/Deposit Rate............................ 9
APPENDIX B: Noresident Entertainer's Surety Bond......................................................................................... 11
APPENDIX C: Nonresident Entertainer's Application and Receipt for Surety Bond, Cash Deposit, or
Withholding by Employer (Form WT-11).................................................................................. 13
APPENDIX D: Instructions for Form WT-11...................................................................................................... 14
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