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Wisconsin Tax Requirements Relating To Nonresident Entertainers

The department gives the nonresident entertainer a

must be determined for each separate independent

receipt for the $3,000 bond on Form WT-11.

member. The employer should obtain a signed

However, ticket sales of $75,000 are made, therefore,

statement from the leader of the group, or the

the entertainer’s total contract price becomes $57,500

promoter or manager, attesting to the members’

($50,000 + 10% of $75,000). Of the additional $7,500

distributive shares of the total contract price. Copies

of total contract price, 6% or $450 must be withheld

of such statements must be submitted to the

by the employer from the payment to the entertainer.

department whether or not an amount is withheld from

the entertainer(s). The employer should retain a copy

See Section B for an explanation of how an employer

of the statement for its records. If the statement

remits additional withheld amounts to the department.

provided to the employer does not set forth the

amounts of the members’ distributive shares, requests

No Bond or Deposit Filed: If the nonresident

for proof and/or amounts withheld should be made on

entertainer does not furnish proof of a surety bond or

an equal-share basis.

cash deposit (a Form WT-11 signed by a department

employe), or a waiver issued by the department, the

Example: A nonresident entertainment group of four

employer must withhold 6% of the total contract price

individuals, not owned by any member or other

from the payment to the nonresident entertainer unless

owner, will appear for a total contract price of

otherwise notified by the Department of Revenue.

$12,000. The leader of the group gives the employer a

signed statement indicating the leader will receive

Example: If an employer hires a nonresident

$3,600 and the other members $2,800 each. Proof of a

entertainer to perform in Wisconsin for $10,000, and

bond or deposit should be requested from the leader,

Form WT-11 is not furnished to the employer, the

and if not received, 6% of $3,600 ($216) should be

employer must withhold $600 ($10,000 x 6%) from

withheld from the leader. The other members’ shares

the $10,000 payable to the entertainer. The $600 is

from this event are not in excess of $3,200 and there is

sent by the employer to the department as explained in

no requirement for them, unless they previously

Section B.

appeared for the same employer during the same

calendar year and their accumulative shares now

When the employer is required to withhold an amount

exceed $3,200.

from the payment to a nonresident entertainer, the

employer should complete and sign Form WT-11. Part

B. Where and When to Remit an Amount Withheld

1 of the form should be mailed to the department,

along with the amount withheld. Part 2 should be

When the employer withholds an amount from the

given to the nonresident entertainer. Part 3 should be

payment to a nonresident entertainer, Part 1 of the

retained by the employer.

Form WT-11 and the amount withheld must be mailed

or delivered to the Wisconsin Department of Revenue

If the employer is not aware of the total contract price,

within five days after the nonresident entertainer’s

a statement or a copy of the nonresident entertainer’s

performance, at the address shown in Part IX.B of this

performance contract for the event should be

publication.

requested from the nonresident entertainer, the

entertainer’s agent, or the promoter of the event,

C. If Proof of Bond or Deposit Is Not Provided AND

attesting to the total contract price. This statement

the Employer Does Not Withhold

should be sent along with Part 1 of the Form WT-11

and the remittance to the department within five days

If the nonresident entertainer does not provide the

after the performance. If no statement is provided to

employer with Form WT-11 signed by a department

the employer attesting to the total contract price, the

employe (proof of filing a surety bond or cash deposit)

employer should withhold 6% of the total gross

or issued by another employer who has withheld the

receipts or amount payable to the nonresident

proper amount, or a waiver issued by the department,

entertainer.

and the employer fails to withhold the amount

required, the employer will be held personally liable

Individual Members of a Group Not Owned by

for the amount that should have been withheld. In

Anyone: In the case of a nonresident entertainment

addition, if the employer is an individual, the

group of independent members, not owned by any

employer will not be allowed an income tax deduction

member of the group or any other sole proprietor,

for the amount of payment to the nonresident

partnership, or corporation, the total contract price

performer.

Publication 508 - Tax Requirements Relating To Nonresident Entertainers - Department Of Revenue Page 7

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