Fillable Form Etr - Nonresident Entertainer Tax Return (Page 2 of 2) in pdf

Form ETR instructions

General information

Line 2

Promoters must give a 1099-MISC form to

each entertainer who performs for them in

Gross compensation includes all airline fees,

Compensation received by nonresident

Minnesota.

lodging and other expenses related to the

entertainment entities for performances in

performance for which you were reim-

Minnesota is not assigned to Minnesota for

The entertainer’s responsibility

bursed. Use additional sheets if necessary to

regular income tax purposes. Instead, there

If you are paid for performances in Minne-

list all performances.

is a 2 percent nonresident entertainer tax on

sota but are not a Minnesota resident, you

the gross compensation the entertainment

must file Form ETR and pay any tax due by

Information and assistance

entity receives for performances in Min-

April 15 following the year you were paid

nesota.

Additional forms and information, includ-

for performances in Minnesota.

ing fact sheets and frequently asked ques-

Who is an entertainment entity?

If you have other types of Minnesota

tions, are available on our website.

The law defines entertainment entities as:

income in addition to the entertainment

Website:

income, you must also file partnership,

• nonresident entertainers who are paid for

Email:

withholding.tax@state.mn.us

corporate and/or individual income tax

providing entertainment as independent

returns.

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

contractors,

(

Call 711 for Minnesota Relay)

TTY:

• partnerships that are paid for entertain-

Residents of Michigan and

ment provided by nonresident entertain-

We’ll provide information in other formats

North Dakota

ers who are partners, and

upon request to persons with disabilities.

If you are a resident of Michigan or North

• corporations that are paid for entertain-

Dakota, you are not subject to nonresident

ment provided by nonresident entertain-

entertainer tax. You are, however, subject to

ers who are shareholders of the corpora-

the regular Minnesota income tax provi-

tion.

sions. Promoters will withhold regular

Minnesota income tax from your compen-

Nonresident public speakers are considered

sation unless you give them a completed

entertainment entities and are subject to the

Use of information

Form MWR, Reciprocity Exemption/Affida-

tax (see below).

vit of Residency.

All information on this form is private

The promoter’s responsibility

by state law. It cannot be given to others

Instructions for Form ETR

without your permission, except to the

Promoters and organizations who pay

Internal Revenue Service, other states

you to perform in Minnesota must with-

Most lines can be completed following the

that guarantee the same privacy, and

hold 2 percent of your gross compensation

instructions on the front of the form. Below

certain government agencies as provided

and deposit it with the department. Gross

are some lines we feel need a more detailed

by law.

compensation includes reimbursements

explanation.

made for transportation, lodging and other

All information requested is required

At the top

expenses.

by law except your phone number. The

Be sure to enter the calendar year for

required information will be used for

Promoters are not required to withhold

which you are filing. If you performed

identification and to verify that the cor-

tax for nonresident public speakers if the

as a self-employed individual, enter your

rect amount of tax has been withheld

compensation is less than $2,000 per

Social Security number. If you performed

and paid to Minnesota. We ask for your

engagement or is merely a reimbursement

as a business, enter your Minnesota tax ID

phone number so we can contact you

of expenses. The speaker, however, must

number. If you don’t have a Minnesota ID

quickly if we have questions.

file Form ETR, Nonresident Entertainer Tax

number, enter your federal ID number.

Return, and pay any tax liability due.

Form Etr - Nonresident Entertainer Tax Return Page 2

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