Form Mo-1ent - Income Tax Payments For Nonresident Entertainers Page 2

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Instructions for Completing Form MO-1ENT Income Tax Payments for Nonresident Entertainers
Who Must File
3. Compute additions to tax, if applicable, and enter on Line 3.
A venue (person or entity who pays over $300 in total compensation to a nonresi-
A. For failure to pay withholding tax by the due date — multiply
dent entertainer) must file Form MO-1ENT, Income Tax Payments for Nonresident
Line 2 by 5 percent; or
Entertainers. A 501(c)(3) that receives no benefit from the entertainer’s
B. F o r f a i l u r e t o f i l e y o u r r e t u r n b y t h e d u e d a t e — m u l t i p l y
appearance, other than the entertainer’s performance, is not required to file.
Line 2 by 5 percent for each month late, not to exceed 25 percent.
4. C o m p u t e i n t e r e s t , i f a p p l i c a b l e , a n d e n t e r o n L i n e 4 . D i v i d e
Due Date
the annual interest rate by 365 (366 for leap years) to obtain
Form MO-1ENT must be filed by the venue on or before the last day
the daily interest rate.
Multiply Line 2 by the daily interest rate
of the month following the close of each calendar quarter a nonresi-
f o r e a c h d a y l a t e . T h i s y e a r ’ s i n t e r e s t r a t e i s p o s t e d o n o u r
dent entertainer(s) was compensated. Quarterly due dates are April
web site:
30, July 31, October 31, and January 31. If the due date falls on
5. Compute total amount due. Add Lines 2, 3, and 4 and enter
a Saturday, Sunday, or legal holiday, the return and payment will be considered
on Line 5.
timely if postmarked on the next business day.
Attach a copy of each Form MO-2ENT issued.
Determining How Much to Withhold
The amount of tax to be withheld is 2 percent of the venue’s total
Mail your remittance and return to:
compensation paid to the nonresident entertainer.
Missouri Department of Revenue
Line by Line Instructions
P.O. Box 295
1.
Enter the total number of Forms MO-2ENT issued to nonresident
Jefferson City, MO 65105-0295
entertainers that are attached.
2. E n t e r t h e t o t a l a m o u n t o f M i s s o u r i i n c o m e t a x y o u w i t h h e l d
.
For questions, e-mail nexus@dor.mo.gov
from the nonresident entertainer(s).
(REV. 08-2011)
Instructions for Completing Form MO-1ENT Income Tax Payments for Nonresident Entertainers
Who Must File
3. Compute additions to tax, if applicable, and enter on Line 3.
A venue (person or entity who pays over $300 in total compensation to a nonresi-
A. For failure to pay withholding tax by the due date — multiply
dent entertainer) must file Form MO-1ENT, Income Tax Payments for Nonresident
Line 2 by 5 percent; or
Entertainers. A 501(c)(3) that receives no benefit from the entertainer’s
B. F o r f a i l u r e t o f i l e y o u r r e t u r n b y t h e d u e d a t e — m u l t i p l y
appearance, other than the entertainer’s performance, is not required to file.
Line 2 by 5 percent for each month late, not to exceed 25 percent.
4. C o m p u t e i n t e r e s t , i f a p p l i c a b l e , a n d e n t e r o n L i n e 4 . D i v i d e
Due Date
the annual interest rate by 365 (366 for leap years) to obtain
Form MO-1ENT must be filed by the venue on or before the last day
the daily interest rate.
Multiply Line 2 by the daily interest rate
of the month following the close of each calendar quarter a nonresi-
f o r e a c h d a y l a t e . T h i s y e a r ’ s i n t e r e s t r a t e i s p o s t e d o n o u r
dent entertainer(s) was compensated. Quarterly due dates are April
web site:
30, July 31, October 31, and January 31. If the due date falls on
5. Compute total amount due. Add Lines 2, 3, and 4 and enter
a Saturday, Sunday, or legal holiday, the return and payment will be considered
on Line 5.
timely if postmarked on the next business day.
Attach a copy of each Form MO-2ENT issued.
Determining How Much to Withhold
The amount of tax to be withheld is 2 percent of the venue’s total
Mail your remittance and return to:
compensation paid to the nonresident entertainer.
Missouri Department of Revenue
Line by Line Instructions
P.O. Box 295
1.
Enter the total number of Forms MO-2ENT issued to nonresident
Jefferson City, MO 65105-0295
entertainers that are attached.
2. E n t e r t h e t o t a l a m o u n t o f M i s s o u r i i n c o m e t a x y o u w i t h h e l d
.
For questions, e-mail nexus@dor.mo.gov
from the nonresident entertainer(s).
(REV. 08-2011)
Instructions for Completing Form MO-1ENT Income Tax Payments for Nonresident Entertainers
Who Must File
3. Compute additions to tax, if applicable, and enter on Line 3.
A venue (person or entity who pays over $300 in total compensation to a nonresi-
A. For failure to pay withholding tax by the due date — multiply
dent entertainer) must file Form MO-1ENT, Income Tax Payments for Nonresident
Line 2 by 5 percent; or
Entertainers.
A 501(c)(3) that receives no benefit from the entertainer’s
B. F o r f a i l u r e t o f i l e y o u r r e t u r n b y t h e d u e d a t e — m u l t i p l y
appearance, other than the entertainer’s performance, is not required to file.
Line 2 by 5 percent for each month late, not to exceed 25 percent.
4. C o m p u t e i n t e r e s t , i f a p p l i c a b l e , a n d e n t e r o n L i n e 4 . D i v i d e
Due Date
the annual interest rate by 365 (366 for leap years) to obtain
Form MO-1ENT must be filed by the venue on or before the last day
the daily interest rate.
Multiply Line 2 by the daily interest rate
of the month following the close of each calendar quarter a nonresi-
f o r e a c h d a y l a t e . T h i s y e a r ’ s i n t e r e s t r a t e i s p o s t e d o n o u r
dent entertainer(s) was compensated. Quarterly due dates are April
web site:
30, July 31, October 31, and January 31. If the due date falls on
5. Compute total amount due. Add Lines 2, 3, and 4 and enter
a Saturday, Sunday, or legal holiday, the return and payment will be considered
on Line 5.
timely if postmarked on the next business day.
Attach a copy of each Form MO-2ENT issued.
Determining How Much to Withhold
The amount of tax to be withheld is 2 percent of the venue’s total
Mail your remittance and return to:
compensation paid to the nonresident entertainer.
Missouri Department of Revenue
Line by Line Instructions
P.O. Box 295
1.
Enter the total number of Forms MO-2ENT issued to nonresident
Jefferson City, MO 65105-0295
entertainers that are attached.
2. E n t e r t h e t o t a l a m o u n t o f M i s s o u r i i n c o m e t a x y o u w i t h h e l d
For questions, e-mail nexus@dor.mo.gov.
from the nonresident entertainer(s).
(REV. 08-2011)

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