Fillable Form Etd - Nonresident Entertainer Tax Promoter'S Deposit Form (Page 3 of 3) in pdf

Form ETD Instructions

Promoter’s Responsibility

Depositing Requirements

Residents of Michigan and

North Dakota

Withholding Requirements. Promoters

Deposits must be made electronically if:

Minnesota has income tax reciprocity

and organizations who pay nonresident

•

you are required to electronically pay

agreements with Michigan and North

entertainers to perform in Minnesota must

any other Minnesota business tax to

Dakota.

withhold 2 percent of the entertainer’s

the department; or

gross compensation and deposit it with the

Compensation paid to entertainers who

•

you withheld a total of $10,000 or more

department using Form ETD.

are residents of Michigan or North Dakota

in Minnesota income tax during the

is not subject to nonresident entertainer

The deposit and Form ETD are due the last

last 12-month period ending June 30.

tax. However, the promoter should with-

day of the month following the month of

To pay electronically, go to

hold nonresident entertainer tax from

the performance.

state.mn.us and log into e-Services. If you

the compensation unless they receive a

Gross compensation includes reimburse-

are not required to pay electronically, make

properly completed Form MWR, Reciproc-

ments made to the entertainer for transpor-

check payable to: Minnesota Revenue.

ity Exemption/Affidavit of Residency, from

tation, lodging and other expenses.

the entertainer.

Information and Assistance

Exceptions. Promoters are not required to

withhold the 2 percent nonresident enter-

Additional forms and information, includ-

Entertainer Tax

tainer tax from the compensation if:

ing fact sheets and frequently asked ques-

If you are not registered for nonresident

tions, are available on our website.

• the payment made to a nonresident public

entertainer tax, you must add this tax type

speaker is less than $2,000;

Website: state.mn.us

to your current Minnesota tax ID number.

• the payment made to a nonresident enter-

To update your business information, go to

Email:

withholding.tax@state.mn.us

tainer or entertainment entity is less than

our website at state.mn.us, or

Phone: 651-282 9999 or 1-800-657-3594

$600; or

call 651-282-9999 or 1-800-657-3594.

(

Call 711 for Minnesota Relay)

TTY:

• the nonresident entertainer or entity is

We’ll provide information in other formats

Form ETD Instructions

a resident of North Dakota or Michigan

upon request to persons with disabilities.

and the individual provided a properly

Most lines can be completed following the

completed Form MWR, Reciprocity

instructions on the front of the form. Below

Exemption/Affidavit of Residency (see

are areas where more detailed explanation is

Use of Information

“Residents of Michigan and North Da-

necessary.

All information on this form is private

kota” below).

by state law. It cannot be given to others

At the top

without your permission, except to the

Filing Requirements. You must give a

Be sure to enter the month and year for

Internal Revenue Service, other states

1099-MISC form to each entertainer to

which you are sending a deposit.

that guarantee the same privacy, and

whom you paid more than $600 of total

certain government agencies as provided

annual compensation for performing in

Lines 3 and 4

by law.

Minnesota.

Penalty and interest are calculated the same

All information requested is required

as for regular withholding. See the with-

When completing Form 1099-MISC, enter

by law except your phone number. The

holding instruction booklet, Minnesota

the total compensation paid to the enter-

required information will be used for

Income Tax Withholding, for details.

tainer in box 7 (nonemployee compensa-

identification and to verify that the cor-

tion). Write “MN” in box 17 (state) and the

rect amount of tax has been withheld

Schedule A Instructions

amount of entertainer tax withheld in box

and paid to Minnesota. We ask for your

16. Write “Nonresident entertainer tax” in

Complete Schedule A to report the gross

phone number so we can contact you

box 15b.

compensation subject to Minnesota tax paid

quickly if we have questions.

during the month to nonresident entertain-

At the end of the year, file Form ETA,

ers. You must attach the completed Sched-

Promoter’s Annual Reconciliation, and attach

ule A when you file Form ETD.

copies of all 1099s issued to entertainers

during the year.

Form ETA and 1099s are due on or before

Feb. 28.

Form Etd - Nonresident Entertainer Tax Promoter'S Deposit Form Page 3

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