Form Etd - Nonresident Entertainer Tax - Minnesota Department Of Revenue Page 3
Download a blank fillable Form Etd - Nonresident Entertainer Tax - Minnesota Department Of Revenue in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form Etd - Nonresident Entertainer Tax - Minnesota Department Of Revenue with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2
3Form 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
Register for Nonresident
Additional forms and information, includ-
withhold the 2 percent nonresident enter-
Entertainer Tax
ing fact sheets and frequently asked ques-
tainer tax from the compensation if:
If you are not registered for nonresident
tions, are available on our website.
• the payment(s) made to a nonresident
entertainer tax, you must add this tax type
Website: state.mn.us
public speaker is less than $2,000;
to your current Minnesota tax ID number.
• the payment(s) made to a nonresident
To update your business information, go to
Email:
withholding.tax@state.mn.us
entertainer or entertainment entity is less
our website at state.mn.us, or
Phone: 651-282 9999 or 1-800-657-3594
call 651-282-9999 or 1-800-657-3594.
than $600; or
(
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
instructions on the front of the form. Below
completed Form MWR, Reciprocity
Exemption/Affidavit of Residency (see
are areas where more detailed explanation is
Use of Information
necessary.
“Residents of Michigan and North Da-
All information on this form is private
kota” on this page).
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. You must
that guarantee the same privacy, and
whom you paid more than $600 of total
submit a separate Form ETD for each
certain government agencies as provided
annual compensation for performing in
month of the year.
by law.
Minnesota.
Lines 3 and 4
All information requested is required
When completing Form 1099-MISC, enter
by law except your phone number. The
Penalty and interest are calculated the same
the total compensation paid to the enter-
required information will be used for
as for regular withholding. See the with-
tainer in box 7 (nonemployee compensa-
identification and to verify that the cor-
holding instruction booklet, Minnesota
tion). Write “MN” in box 17 (state) and the
rect amount of tax has been withheld
Income Tax Withholding, for details.
amount of entertainer tax withheld in box
and paid to Minnesota. We ask for your
16. Write “Nonresident entertainer tax” in
phone number so we can contact you
Schedule A Instructions
box 15b.
quickly if we have questions.
Complete Schedule A to report the gross
At the end of the year, file Form ETA,
compensation subject to Minnesota tax paid
Promoter’s Annual Reconciliation, and attach
during the month to nonresident entertain-
copies of all 1099s issued to entertainers
ers. You must attach the completed Sched-
during the year.
ule A when you file Form ETD.
Form ETA and 1099s are due on or before
Feb. 28.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial