Looking for a Wisconsin Tax Forms And Templates? Download it for free!

Wisconsin Tax Requirements Relating To Nonresident Entertainers

individual may contact the department by any of the

VII.

OTHER TAXES TO BE AWARE OF

methods shown in Part IX.A, for information on how

to treat such items on a Wisconsin income tax return.

A. Sales and Use Taxes

B. Filing Requirements for Corporations

Sales or rentals of tangible personal property (such as

tapes, posters, or souvenirs) are subject to the

Which

Corporations

Must

File

Wisconsin

Wisconsin sales and use tax. Sales of admissions to

Franchise

Income

Tax

Returns:

Every

entertainment, amusement, or recreational events in

corporation organized under the laws of Wisconsin

Wisconsin are also subject to the Wisconsin sales and

and corporations licensed to do business in Wisconsin

use tax. For more information on Wisconsin’s sales

must file a Wisconsin franchise or income tax return.

and use tax, contact the department by any of the

Corporations not licensed to do business in Wisconsin

methods shown in Part IX.D.

are also required to file returns for each year they

actually do business in Wisconsin.

B. Withholding Taxes

Example: An entertainment corporation organized

If an entertainer has employes in Wisconsin, the

under the laws of another state enters into a contract to

entertainer may be required to withhold Wisconsin

have a person or group perform in Wisconsin. The

income taxes from the employes’ wages. An

corporation is required to file a Wisconsin franchise or

entertainer required to withhold must register for

income tax return, Form 4 - Wisconsin Corporation

withholding by submitting an application for a

Franchise or Income Tax Return (for apportionment or

Wisconsin Employer Identification Number. If any

separate accounting), or Form 5S - Tax-Option (S)

employe will earn more than $1,500 in Wisconsin

Corporation Franchise or Income Tax Return.

during the year, the entertainer should contact the

department by any of the methods shown in Part IX.D,

The tax return must be filed by the 15th day of the

for information on how to apply.

third month following the end of the taxable year. If

the corporation does not receive a Wisconsin

VIII. RECORDKEEPING FOR

corporation franchise or income tax form by the end

NONRESIDENT ENTERTAINERS

of the taxable year, the corporation should request the

form from the department by any of the methods

shown in Part IX.C.

Nonresident entertainers performing in Wisconsin

must keep adequate records to accurately account for

Treatment of Cash Deposits or Amounts Withheld:

their business transacted in Wisconsin. These records

If the corporation made a cash deposit with the

are needed to properly file Wisconsin tax returns.

Department of Revenue or had an amount withheld by

Failure to keep adequate records may result in the

the employer, such amounts should be entered as

department’s assessment of additional taxes or

estimated tax payments and credits on the corporation

disallowance of deductions. Penalties may be imposed

franchise or income tax return. To substantiate such

if a return is filed that is incomplete or incorrect due to

amounts, copies of Form WT-11 issued by the

neglect or fraud.

Department of Revenue for cash deposits and by

employers for amounts withheld must be attached to

IX.

ADDITIONAL INFORMATION

the front of the corporation franchise or income tax

return.

A. Nonresident Entertainers Tax Treatment

Any amounts deposited or withheld that are in excess

You may contact the department by any of the

of the Wisconsin tax liability will be refunded to the

methods listed below if you have questions about the

corporation.

Wisconsin tax treatment of nonresident entertainers.

This includes information relating to the following:

Surety bond amounts or premiums paid to acquire the

bonds may not be claimed as a credit on the

•

A request for a bond, deposit, or withholding rate

corporation franchise or income tax return.

of less than 6% of the total contract price.

Publication 508 - Tax Requirements Relating To Nonresident Entertainers - Department Of Revenue Page 9

Related Articles

Related forms

Related Categories