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

Form ETR Instructions

Depositing Requirements

By April 15, nonresident entertainers and

The Entertainer’s Responsibility

entertainment entities that received com-

If you are paid for performances in Minne-

Deposits must be made electronically if:

sota but are not a Minnesota resident, you

pensation for performances in Minnesota,

•

you are required to electronically pay

must file Form ETR and pay any tax due by

must file Form ETR to report the total

any other Minnesota business tax to

April 15 following the year you were paid

compensation earned in Minnesota and

the department; or

for performances in Minnesota.

any withheld nonresident entertainer tax.

•

you withheld a total of $10,000 or more

If you have other types of Minnesota

Attach all Form 1099-MISC received for

in Minnesota income tax during the

income in addition to the entertainment

last 12-month period ending June 30.

compensation earned for performances in

income, you must also file partnership,

Minnesota.

corporate and/or individual income tax

To pay electronically, go to

returns.

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

For more complete information, including

are not required to pay electronically, make

additional responsibilities of the nonresi-

Residents of Michigan and

check payable to: Minnesota Revenue.

dent entertainer or entertainment entity and

North Dakota

for the promoter, see Withholding Tax Fact

If you are a resident of Michigan or North

Information and Assistance

Sheet 11, Nonresident Entertainer Tax.

Dakota, you are not subject to nonresident

Additional forms and information, includ-

entertainer tax.

General Information

ing fact sheets and frequently asked ques-

tions, are available on our website.

Promoters will withhold regular Minnesota

Compensation received by a nonresident

income tax from your compensation unless

entertainment entertainer or entertainment

Website: state.mn.us

you give them a completed Form MWR,

entity for performances in Minnesota is

Email:

withholding.tax@state.mn.us

Reciprocity Exemption/Affidavit of Resi-

subject to a 2 percent nonresident enter-

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

dency.

tainer tax. The nonresident entertainer tax

(

Call 711 for Minnesota Relay)

TTY:

replaces the regular Minnesota income tax.

Form ETR Instructions

We’ll provide information in other formats

The Promoter’s Responsibilities. The

Most lines can be completed following the

upon request to persons with disabilities.

person or organization (the promoter) who

instructions on the front of the form. Below

pays you for performances in Minnesota

are areas where more detailed explanation is

must withhold 2 percent of your gross com-

necessary.

Use of Information

pensation and remit it to the department

on your behalf, unless one of the following

All information on this form is private

At the Top

exceptions apply.

by state law. It cannot be given to others

Be sure to enter the calendar year for which

without your permission, except to the

Exceptions. Promoters are not required to

you are filing. If you performed as a self-em-

Internal Revenue Service, other states

ployed individual, enter your Social Security

withhold the 2 percent nonresident enter-

that guarantee the same privacy, and

number. If you performed as a business,

tainer tax from the compensation if:

certain government agencies as provided

enter your Minnesota tax ID number. If you

• the payment made to a nonresident public

by law.

don’t have a Minnesota ID number, enter

speaker is less than $2,000;

your federal ID number.

All information requested is required

• the payment made to a nonresident enter-

by law except your phone number. The

tainer or entertainment entity is less than

Line 2

required information will be used for

Gross compensation includes all airline fees,

$600; or

identification and to verify that the cor-

lodging and other expenses related to the

• the nonresident entertainer or entity is

rect amount of tax has been withheld

performance for which you were reim-

and paid to Minnesota. We ask for your

a resident of North Dakota or Michigan

bursed. Use additional sheets if necessary to

and the individual provided a properly

phone number so we can contact you

list all performances.

quickly if we have questions.

completed Form MWR, Reciprocity

Exemption/Affidavit of Residency.

By Jan. 31, the promoter is required to

issue a federal Form 1099-MISC to every

nonresident entertainer and entertainment

entity who was paid $600 or more — or to

a nonresident public speaker who was paid

$2,000 or more — in total compensation

for performances in Minnesota during the

previous year.

Form Etr - Nonresident Entertainer Tax Return Page 2

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