Fillable Form Eta - Nonresident Entertainer Tax - Promoter'S Annual Reconciliation (Page 2 of 2) in pdf

Form ETA Instructions

Depositing Requirements

By Feb. 28 of each year, promoters must

When completing Form 1099-MISC, enter

the total compensation paid to the enter-

complete and submit Form ETA to the

Deposits must be made electronically if:

tainer in box 7 (nonemployee compensa-

Minnesota Department of Revenue to rec-

•

you are required to electronically pay

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

oncile nonresident entertainer tax deposits

any other Minnesota business tax to

amount of entertainer tax withheld in box

made to the actual tax withheld for the

the department; or

16. Write “Nonresident entertainer tax” in

previous year.

box 15b.

•

you withheld a total of $10,000 or more

Attach a copy of each Form 1099-MISC

in Minnesota income tax during the

Form ETA Instructions

last 12-month period ending June 30.

issued for the year to a nonresident enter-

tainer or entertainment entity.

Most lines can be completed following the

To pay electronically, go to

instructions on the front of the form. Below

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

A return must be filed even if all the depos-

are areas where more detailed explanation is

are not required to pay electronically, make

its were made and no additional tax is due.

necessary.

check payable to: Minnesota Revenue.

For more complete information, including

At the Top

additional responsibilities of the promoter

Information and Assistance

Be sure to enter the calendar year in which

and of the nonresident entertainer or enter-

Additional forms and information, includ-

you paid compensation to nonresident

tainment entity, see Withholding Tax Fact

ing fact sheets and frequently asked ques-

entertainers.

Sheet 11, Nonresident Entertainer Tax.

tions, are available on our website.

Line 1

Website: state.mn.us

General Information

Enter the total tax withheld as shown on

Email:

withholding.tax@state.mn.us

Compensation received by a nonresident

the 1099s. If you issued W-2s in error to

entertainment entertainer or entertainment

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

entertainers instead of 1099s, include the

entity for performances in Minnesota is

(

Call 711 for Minnesota Relay)

tax withheld on this line.

TTY:

subject to a 2 percent nonresident enter-

We’ll provide information in other formats

tainer tax. The nonresident entertainer tax

Line 2

upon request to persons with disabilities.

replaces the regular Minnesota income tax.

For each month, enter the tax you deposited

with Form ETD, Promoter’s Deposit Form.

Promoter’s Withholding Responsibili-

Enter zero for any months when no tax was

ties. The person or organization (the pro-

Use of Information

deposited.

moter) paying the nonresident entertainer

All information on this form is private

or entertainment entity must withhold the

Do not include any penalty or interest you

by state law. It cannot be given to others

2 percent nonresident entertainer tax and

may have included in your tax deposits.

without your permission, except to the

remit the tax to the department using Form

Internal Revenue Service, other states

ETD, Promoter’s Deposit Form. Deposits and

that guarantee the same privacy and

Form ETD are due the last day of the month

certain government agencies as provided

following the month of the performance.

by law.

For complete withholding responsibilities,

All information requested is required

see Form ETD and Fact Sheet 11.

by law except your phone number. The

required information will be used for

Form 1099-MISC

identification and to verify that the cor-

By Jan. 31, the promoter is required to

rect amount of tax has been withheld

issue a federal Form 1099-MISC to every

and paid to Minnesota. We ask for your

nonresident entertainer and entertainment

phone number so we can contact you

entity who was paid $600 or more — or to

quickly if we have questions.

a nonresident public speaker who was paid

$2,000 or more — in total compensation

for performances in Minnesota during the

previous year.

Form Eta - Nonresident Entertainer Tax - Promoter'S Annual Reconciliation Page 2

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