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

(Rev. 2/18)

ETR

Nonresident Entertainer Tax Return

File Form ETR by April 15 to report compensaon earned for performances in Minnesota during the previous

year. Aach copies of the Forms 1099-MISC you received for the performances.

1 Total Minnesota compensaon received (aach copies of your 1099s) ................................... 1 .

2 If you were paid for performances in Minnesota but did not get a Form 1099, complete the following.

Aach addional sheets if necessary.

Date of performance:

Locaon:

Name of promoter:

Address:

Date of performance:

Locaon:

Name of promoter:

Address:

Total compensaon not reported on 1099s (add amounts from lines 2a and 2b) ........................... 2 .

3 Total gross compensaon earned in Minnesota during the year (add lines 1 and 2) ......................... 3 .

4 Nonresident entertainer tax. Mulply line 3 by 2% (.02) ............................................... 4 .

5 Total Minnesota tax withheld as shown on your 1099 form(s) .......................................... 5 .

6 REFUND. If line 4 is less than line 5, subtract line 4 from line 5 .......................................... 6 .

7 TAX YOU OWE. If line 4 is more than line 5, subtract line 5 from line 4 ................................... 7 .

See instrucons for deposing requirements.

a. $

Gross Compensaon

b. $

Gross Compensaon

Name of entertainer or entertainment enty For calendar year

Address Minnesota tax ID number

City State Zip code Federal tax ID number

Check your ling status: Individual Corporaon S corporaon Partnership

By April 15, mail Form ETR and copies of 1099-MISC forms 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



By April 15, nonresident entertainers and

entertainment entities that received com-

pensation for performances in Minnesota,

must le Form ETR to report the total

compensation earned in Minnesota and

any withheld nonresident entertainer tax.

Attach all Form 1099-MISC received for

compensation earned for performances in

Minnesota.

For more complete information, including

additional responsibilities of the nonresi-

dent entertainer or entertainment entity and

for the promoter, see Withholding Tax Fact

Sheet 11, Nonresident Entertainer Tax.

General Informaon

Compensation received by a nonresident

entertainer or entertainment entity for

performances in Minnesota is subject to a

2 percent nonresident entertainer tax. The

nonresident entertainer tax replaces the

regular Minnesota income tax.

The Promoter’s Responsibilies. The

person or organization (the promoter) who

pays you for performances in Minnesota

must withhold 2 percent of your gross

compensation and remit it to the department

on your behalf, unless one of the following

exceptions apply.

Excepons. Promoters are not required to

withhold the 2 percent nonresident enter-

tainer tax from the compensation if:

• the payment(s) made to a nonresident

public speaker is less than $2,000;

• the payment(s) made to a nonresident

entertainer or entertainment entity is less

than $600; or

• 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).

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.

The Entertainer’s Responsibility

If the total compensation you received for

performances as a nonresident of Minnesota

in a tax year exceeds the individual income

tax ling requirements, you must le Form

ETR and pay any tax due by April 15 the

following year.

If you have other types of Minnesota

income in addition to the entertainment in-

come, you must also le partnership, sales

and use, corporate and/or individual income

tax returns.

Residents of Michigan and

North Dakota

If you are a resident of Michigan or North

Dakota, you are not subject to nonresident

entertainer tax.

Promoters will withhold regular Minnesota

income tax from your compensation unless

you give them a completed Form MWR,

Reciprocity Exemption/Afdavit of Resi-

dency.

Form ETR Instrucons

Most lines can be completed following the

instructions on the front of the form. Below

are areas where more detailed explanation

is necessary.

At the Top

Be sure to enter the calendar year for

which you are ling. If you performed

as a self-employed individual, enter your

Social Security number. If you performed

as a business, enter your Minnesota tax ID

number. If you don’t have a Minnesota ID

number, enter your federal ID number.

Line 2

Gross compensation includes all airline

fees, lodging and other expenses related to

the performance for which you were reim-

bursed. Use additional sheets if necessary to

list all performances.

Deposing Requirements

Deposits must be made electronically if:

• you are required to electronically pay

any other Minnesota business tax to the

department; or

• 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: Min-

nesota 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 ETR 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 Return (Minnesota Department of Revenue)

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