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Form ETD Instructions
Promoter’s Responsibility Residents of Michigan and To pay electronically, go to www.revenue.
Withholding Requirements. Promoters North Dakota state.mn.us and log into e-Services. If you
and organizations who pay nonresident Minnesota has income tax reciprocity are not required to pay electronically, make
entertainers to perform in Minnesota must agreements with Michigan and North check payable to: Minnesota Revenue.
withhold 2 percent of the entertainer’s Dakota.
gross compensation and deposit it with the Compensation paid to entertainers who Information and Assistance
department using Form ETD . are residents of Michigan or North Dakota Additional forms and information, includ-
The deposit and Form ETD are due the last is not subject to nonresident entertainer ing fact sheets and frequently asked ques-
day of the month following the month of tax. However, the promoter should with- tions, are available on our website.
the performance. hold nonresident entertainer tax from the Website: www.revenue.state.mn.us
compensation unless they receive a prop- Email: withholding.tax@state.mn.us
Gross compensation includes reimburse- erly completed Form MWR, Reciprocity
ments made to the entertainer for transpor- Exemption/Affidavit of Residency, from the Phone: 651-282 9999 or 1-800-657-3594
tation, lodging and other expenses. entertainer. This information is available in alternate
Exceptions. Promoters are not required to formats.
withhold the 2 percent nonresident enter- Register for Nonresident Entertainer
tainer tax from the compensation if any of Tax
the following apply: If you are not registered for nonresident
Use of Information
entertainer tax, you must add this tax type
All information on this form is private
• The payments made to a nonresident to your current Minnesota tax ID number.
by state law. It cannot be given to others
public speaker are less than $2,000 To update your business information, go to
without your permission, except to the
• The payments made to a nonresident our website at www.revenue.state.mn.us, or
Internal Revenue Service, other states
entertainer or entertainment entity are call 651-282-9999 or 1-800-657-3594.
that guarantee the same privacy, and
less than $600
certain government agencies as provided
• The nonresident entertainer or entity is Form ETD Instructions by law.
a resident of North Dakota or Michigan
and the individual provided a properly At the top All information requested is required
Enter the month and year for which you are
completed Form MWR, Reciprocity by law except your phone number. The
sending a deposit. Submit a separate Form
Exemption/Affidavit of Residency (see required information will be used for
ETD for each month.
“Residents of Michigan and North Da- identification and to verify that the cor-
rect amount of tax has been withheld
kota” on this page) Lines 3 and 4 and paid to Minnesota. We ask for your
Filing Requirements. Give a Form 1099- See the withholding instruction booklet, phone number so we can contact you
MISC to each entertainer you paid for per- Minnesota Income Tax Withholding, for quickly if we have questions.
formances in Minnesota and were federally penalty and interest calculations.
required to pay.
When completing Form 1099-MISC, enter Schedule A Instructions
the total compensation paid to the enter- Complete Schedule A to report the gross
tainer in box 7 (nonemployee compensa- compensation subject to Minnesota tax paid
tion). Write “MN” in box 17 (state) and the during the month to nonresident entertain-
amount of entertainer tax withheld in box ers. Attach the completed Schedule A when
16. Write “Nonresident entertainer tax” in you file Form ETD.
box 15b.
At the end of the year, file Form ETA, Pro- Depositing Requirements
moter’s Annual Reconciliation, and attach Deposits must be made electronically if
copies of all 1099s issued to entertainers either of the following apply:
during the year. • You are required to electronically pay
Form ETA and 1099s are due on or before any other Minnesota business tax to the
January 31. department
• You withheld a total of $10,000 or more
in Minnesota income tax during the last
12-month period ending June 30
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