Form ETA Instrucons
What is the nonresident
entertainer tax?
When a nonresident entertainer or enter-
tainment entity performs in Minnesota, 2
percent of the total compensation must be
withheld and paid to the department by
the promoter using Form ETD, Promoter’s
Deposit Form. This tax replaces the regular
Minnesota income tax.
Promoter’s Withholding Responsibilies.
The person or organization (the promoter)
paying the nonresident entertainer or
entertainment entity must withhold the 2
percent nonresident entertainer tax and pay
the tax to the department using Form ETD,
Promoter’s Deposit Form. Deposits and
Form ETD are due the last day of the month
following the month of the performance.
For more information see Withholding Tax
Fact Sheet 11, Nonresident Entertainer Tax.
Should I le Form ETA?
File Form ETA by January 31 if you were a
promoter and made nonresident entertainer
tax deposits in the prior year.
File this form even if all the deposits were
made and no additional tax is due.
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.
Informaon 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 ETA Instrucons
Line 1
Enter the total tax withheld as shown on the
1099s.
Line 2
For each month, enter the tax you deposited
with Form ETD, Promoter’s Deposit Form.
Enter zero for any months when no tax was
deposited.
Do not include any penalty or interest you
may have included in your tax deposits.
Deposing 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.
Use of Informaon
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
identication 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.