Fill - Free fillable Nonresident Entertainer Tax (Minnesota Department of Revenue) PDF form

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Nonresident Entertainer Tax (Minnesota Department of Revenue)

(Rev. 6/17)

ETD

Nonresident Entertainer Tax

Promoter’s 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 preparer’s 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 entertainer’s 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

Promoter’s Responsibility

Withholding Requirements. Promoters

and organizations who pay nonresident

entertainers to perform in Minnesota must

withhold 2 percent of the entertainer’s

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-

moter’s 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.

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Nonresident Entertainer Tax (Minnesota Department of Revenue)

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