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

Form ETR Instructions

By April 15, nonresident entertainers and

Depositing Requirements

The Entertainer’s Responsibility

entertainment entities that received com-

If you are paid for performances in Min-

Deposits must be made electronically if:

pensation for performances in Minnesota,

nesota but are not a Minnesota resident, you

• 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 the

April 15 following the year you were paid

compensation earned in Minnesota and

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 last

income in addition to the entertainment in-

compensation earned for performances in

12-month period ending June 30.

come, you must also file partnership, sales

Minnesota.

and use, corporate and/or individual income

To pay electronically, go to

tax returns.

and log into

For more complete information, including

e-Services. If you are not required to pay

additional responsibilities of the nonresi-

Residents of Michigan and

electronically, make check payable to: Min-

dent entertainer or entertainment entity and

North Dakota

nesota Revenue.

for the promoter, see Withholding Tax Fact

If you are a resident of Michigan or North

Sheet 11, Nonresident Entertainer Tax.

Information and Assistance

Dakota, you are not subject to nonresident

Additional forms and information, includ-

entertainer tax.

General Information

ing fact sheets and frequently asked ques-

Promoters will withhold regular Minnesota

Compensation received by a nonresident

tions, are available on our website.

income tax from your compensation unless

entertainer or entertainment entity for

Website:

you give them a completed Form MWR,

performances in Minnesota is subject to a

Reciprocity Exemption/Affidavit of Resi-

2 percent nonresident entertainer tax. The

Email: withholding.tax@state.mn.us

dency.

nonresident entertainer tax replaces the

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

regular Minnesota income tax.

This information is available in alternate

Form ETR Instructions

The Promoter’s Responsibilities. The

formats.

Most lines can be completed following the

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

must withhold 2 percent of your gross

Use of Information

is necessary.

compensation and remit it to the department

All information on this form is private

on your behalf, unless one of the following

At the Top

by state law. It cannot be given to others

exceptions apply.

without your permission, except to the

Be sure to enter the calendar year for

Exceptions. Promoters are not required to

Internal Revenue Service, other states

which you are filing. If you performed

withhold the 2 percent nonresident enter-

that guarantee the same privacy, and

as a self-employed individual, enter your

tainer tax from the compensation if:

certain government agencies as provided

Social Security number. If you performed

by law.

as a business, enter your Minnesota tax ID

• the payment(s) made to a nonresident

number. If you don’t have a Minnesota ID

public speaker is less than $2,000;

All information requested is required

number, enter your federal ID number.

by law except your phone number. The

• the payment(s) made to a nonresident

required information will be used for

entertainer or entertainment entity is less

Line 2

identification and to verify that the cor-

than $600; or

Gross compensation includes all airline

rect amount of tax has been withheld

fees, lodging and other expenses related to

• the nonresident entertainer or entity is

and paid to Minnesota. We ask for your

the performance for which you were reim-

a resident of North Dakota or Michigan

phone number so we can contact you

bursed. Use additional sheets if necessary to

and the individual provided a properly

quickly if we have questions.

list all performances.

completed Form MWR, Reciprocity

Exemption/Affidavit of Residency. (See

“Residents of Michigan and North Da-

kota” on this page).

By January 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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