Form Eta - Nonresident Entertainer Tax Page 2
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1
2Form ETA Instructions
What is the nonresident
Form ETA Instructions
Information and Assistance
entertainer tax?
Additional forms and information, includ-
Line 1
ing fact sheets and frequently asked ques-
Enter the total tax withheld as shown on the
When a nonresident entertainer or enter-
tions, are available on our website.
1099s.
tainment entity performs in Minnesota, 2
percent of the total compensation must be
Website:
Line 2
withheld and paid to the department by
Email: withholding.tax@state.mn.us
For each month, enter the tax you deposited
the promoter using Form ETD, Promoter’s
Phone: 651-282 9999 or 1-800-657-3594
with Form ETD, Promoter’s Deposit Form.
Deposit Form. This tax replaces the regular
Enter zero for any months when no tax was
This information is available in alternate
Minnesota income tax.
deposited.
formats.
Promoter’s Withholding Responsibilities.
Do not include any penalty or interest you
The person or organization (the promoter)
may have included in your tax deposits.
paying the nonresident entertainer or
entertainment entity must withhold the 2
Depositing Requirements
Use of Information
percent nonresident entertainer tax and pay
All information on this form is private
Deposits must be made electronically if
the tax to the department using Form ETD,
by state law. It cannot be given to others
either of the following apply:
Promoter’s Deposit Form. Deposits and
without your permission, except to the
Form ETD are due the last day of the month
•
you are required to electronically pay
Internal Revenue Service, other states
following the month of the performance.
any other Minnesota business tax to
that guarantee the same privacy and
the department
certain government agencies as provided
For more information see Withholding Tax
•
you withheld a total of $10,000 or
by law.
Fact Sheet 11, Nonresident Entertainer Tax.
more in Minnesota income tax during
All information requested is required
the last 12-month period ending June
Should I file Form ETA?
by law except your phone number. The
30
File Form ETA by January 31 if you were a
required information will be used for
promoter and made nonresident entertainer
identification and to verify that the cor-
To pay electronically, go to
tax deposits in the prior year.
state.mn.us and log into e-Services. If you
rect amount of tax has been withheld
are not required to pay electronically, make
and paid to Minnesota. We ask for your
File this form even if all the deposits were
check payable to: Minnesota Revenue.
phone number so we can contact you
made and no additional tax is due.
quickly if we have questions.
Form 1099-MISC
Attach a copy of all federal Forms 1099-
Misc that you issued to nonresident
entertainers or entertainment entities for
performances in Minnesota during the
previous year.
When completing Form 1099-MISC, enter
the total compensation paid to the enter-
tainer in box 7 (nonemployee compensa-
tion). Write “MN” in box 17 (state) and the
amount of entertainer tax withheld in box
16. Write “Nonresident entertainer tax” in
box 15b.
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