(Rev. 6/17)
ETD
Nonresident Entertainer Tax
Promoters Deposit Form
File Form ETD and pay any tax due by the last day of the month following the month of the performance.
Submit a separate Form ETD for each month.
Complete Schedule A (on the back of this form) to report the gross compensaon paid to each entertainer that
is subject to this tax.
1 Total compensaon subject to tax (aach Schedule A) ................................................ 1 .
2 Mulply line 1 by 2% (.02). This is the entertainer tax ................................................. 2 .
3 Penalty, if any . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 .
4 Interest, if any .................................................................................. 4 .
5 TOTAL AMOUNT DUE (add lines 2, 3 and 4) ......................................................... 5 .
See instrucons for deposing requirements.
Name of promoter
Deposit for month of year
Address Federal tax ID number (FEIN)
City State Zip code Minnesota tax ID number
Mail Form ETD and your Schedule A to: Minnesota Revenue, Mail Staon 6525, St. Paul, MN 55146-6525
Phone: 651-282-9999 or 1-800-657-3594. Email: withholding.tax@state.mn.us
Your signature Date Dayme phone
Paid preparers signature PTIN Date Dayme phone
I declare this form is correct and complete to the best of my knowledge and belief. I know I owe the tax listed on this form, and I give up my
right to contest any court order requiring me to pay this amount.
Check if amended
Check if new address
Performances by Nonresident Entertainers (aach addional sheets if necessary). Complete all requested informaon. Under “ID number,” enter
the entertainers Social Security number (if self-employed) or federal ID number (if a business).
Name of promoter FEIN Minnesota tax ID number
Schedule A — Performances by Nonresident Entertainers
Report the gross compensaon subject to Minnesota tax paid during the month to nonresident entertainers
(see instrucons).
ETD
page 2
Name of entertainer ID number Dates of performances
Address City State Zip code
$
Name of entertainer ID number Dates of performances
Address City State Zip code
$
Name of entertainer ID number Dates of performances
Address City State Zip code
$
Name of entertainer ID number Dates of performances
Address City State Zip code
$
Name of entertainer ID number Dates of performances
Address City State Zip code
$
Name of entertainer ID number Dates of performances
Address City State Zip code
$
Name of entertainer ID number Dates of performances
Address City State Zip code
$
Name of entertainer ID number Dates of performances
Address City State Zip code
$
Name of entertainer ID number Dates of performances
Address City State Zip code
$
Name of entertainer ID number Dates of performances
Address City State Zip code
$
Name of entertainer ID number Dates of performances
Address City State Zip code
$
Total compensaon subject to Minnesota tax, including amounts
from addional sheets. Enter result here and on Form ETD, line 1 ........................ $
Aach this schedule to Form ETD.
Gross Compensaon
Subject to Minnesota Tax
Promoters Responsibility
Withholding Requirements. Promoters
and organizations who pay nonresident
entertainers to perform in Minnesota must
withhold 2 percent of the entertainers
gross compensation and deposit it with the
department using Form ETD.
The deposit and Form ETD are due the last
day of the month following the month of
the performance.
Gross compensation includes reimburse-
ments made to the entertainer for transpor-
tation, lodging and other expenses.
Excepons. Promoters are not required to
withhold the 2 percent nonresident enter-
tainer tax from the compensation if any of
the following apply:
The payments made to a nonresident
public speaker are less than $2,000
The payments made to a nonresident
entertainer or entertainment entity are
less than $600
The nonresident entertainer or entity is
a resident of North Dakota or Michigan
and the individual provided a properly
completed Form MWR, Reciprocity
Exemption/Afdavit of Residency (see
“Residents of Michigan and North Da-
kota” on this page)
Filing Requirements. Give a Form 1099-
MISC to each entertainer you paid for per-
formances in Minnesota and were federally
required to pay.
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.
At the end of the year, le Form ETA, Pro-
moters Annual Reconciliation, and attach
copies of all 1099s issued to entertainers
during the year.
Form ETA and 1099s are due on or before
January 31.
Residents of Michigan and
North Dakota
Minnesota has income tax reciprocity
agreements with Michigan and North
Dakota.
Compensation paid to entertainers who
are residents of Michigan or North Dakota
is not subject to nonresident entertainer
tax. However, the promoter should with-
hold nonresident entertainer tax from the
compensation unless they receive a prop-
erly completed Form MWR, Reciprocity
Exemption/Afdavit of Residency, from the
entertainer.
Register for Nonresident Entertainer
Tax
If you are not registered for nonresident
entertainer tax, you must add this tax type
to your current Minnesota tax ID number.
To update your business information, go to
our website at www.revenue.state.mn.us, or
call 651-282-9999 or 1-800-657-3594.
Form ETD Instrucons
At the top
Enter the month and year for which you are
sending a deposit. Submit a separate Form
ETD for each month.
Lines 3 and 4
See the withholding instruction booklet,
Minnesota Income Tax Withholding, for
penalty and interest calculations.
Schedule A Instrucons
Complete Schedule A to report the gross
compensation subject to Minnesota tax paid
during the month to nonresident entertain-
ers. Attach the completed Schedule A when
you le Form ETD.
Deposing Requirements
Deposits must be made electronically if
either of the following apply:
You are required to electronically pay
any other Minnesota business tax to the
department
You withheld a total of $10,000 or more
in Minnesota income tax during the last
12-month period ending June 30
To pay electronically, go to www.revenue.
state.mn.us and log into e-Services. If you
are not required to pay electronically, make
check payable to: Minnesota Revenue.
Informaon and Assistance
Additional forms and information, includ-
ing fact sheets and frequently asked ques-
tions, are available on our website.
Website: www.revenue.state.mn.us
Email: withholding.tax@state.mn.us
Phone: 651-282 9999 or 1-800-657-3594
This information is available in alternate
formats.
Form ETD Instrucons
Use of Informaon
All information on this form is private
by state law. It cannot be given to others
without your permission, except to the
Internal Revenue Service, other states
that guarantee the same privacy, and
certain government agencies as provided
by law.
All information requested is required
by law except your phone number. The
required information will be used for
identication and to verify that the cor-
rect amount of tax has been withheld
and paid to Minnesota. We ask for your
phone number so we can contact you
quickly if we have questions.