*226241*

ETR, Nonresident Entertainer Tax Return
File Form ETR by April 15 to report compensation earned for performances in Minnesota during the previous 
year. Attach copies of the Forms 1099-NEC you received for the performances.                                                                     Check if Amended

Name of Entertainer or Entertainment Entity                                                                             For Calendar Year
                                                                                         Check if new address
Address                                                                                                                 Minnesota Tax ID Number

City                                                                        State      ZIP Code                         Federal Tax ID Number

Check the box for your filing status:          Individual         Corporation             S Corporation                   Partnership

1  Total Minnesota compensation received (attach copies of your federal Form(s) 1099)  .. ..... ....... ...... ..  1                                    .

2  If you were paid for performances in Minnesota but did not receive a federal Form 1099, complete the following.  
      Attach additional sheets if necessary.
      Date of Performance:
      Location: 
      Name of Promoter:
                                                                                                                 Gross Compensation
      Address:             
                                                                                                    a. $
      Date of Performance:
      Location:
      Name of Promoter:
                                                                                                                 Gross Compensation
      Address:
                                                                                                    b. $

      Total compensation not reported on federal Form(s) 1099 (add amounts from lines 2a and 2b)  ... ..... ......  2                                   .

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

4  Nonresident entertainer tax. Multiply line 3 by 2% (.02)  . ...... ...... ...... ..... ...... ...... ..... ......  4                                 .

5  Total Minnesota tax withheld as shown on your federal Form(s) 1099 ... ...... ..... ....... ..... ...... ....  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 instructions for depositing requirements.
I declare this form is correct and complete to the best of my knowledge and belief. I agree I owe the tax listed on this form.

Your Signature                                                                                             Date                Daytime Phone

Paid Preparer’s Signature                                       PTIN                                       Date                Preparer Phone
  I authorize the Minnesota Department of Revenue to discuss this Form with my paid preparer or the third-party designee indicated on my federal return.
By April 15, mail Form ETR and copies of federal Forms 1099-NEC 
to: Minnesota Department of Revenue 
Mail Station 6525 
600 N. Robert St.
St. Paul, MN 55146-6525
Phone: 651-282-9999 or 1-800-657-3594
Email: withholding.tax@state.mn.us
(Rev. 1/24)

Form ETR Instructions

By April 15, nonresident entertainers and entertainment entities that received compensation for performances in Minnesota, must file Form 
ETR to report the total compensation earned in Minnesota and any withheld Nonresident Entertainer Tax.
Attach all Forms 1099-NEC received for compensation earned for performances in Minnesota.
For more information, see Withholding Tax Fact Sheet 11, Nonresident Entertainer Tax. 

General Information
Compensation received by a nonresident entertainer or entertainment entity for performances in Minnesota is subject to a 2% nonresident 
entertainer tax. The nonresident entertainer tax replaces the regular Minnesota income tax.
The Promoter’s Responsibilities. The person or organization (the promoter) who pays you for performances in Minnesota must withhold 2% 
of your gross compensation and remit it to the Minnesota Department of Revenue on your behalf, unless an exception applies.
Exceptions. Promoters are not required to withhold the 2% nonresident entertainer tax from the compensation if any of these apply:
• The payments made to a nonresident public speaker total less than $2,000
• The payments made to a nonresident entertainer or entertainment entity total less than $600
• The payments made to a nonresident public speaker only for the speaker’s expenses
• The nonresident entertainer or entity is a resident of North Dakota or Michigan, and the individual provided a properly completed Form
  MWR, Reciprocity Exemption/Affidavit of Residency (see “Residents of Michigan and North Dakota” on this page).
By January 31, the promoter must issue a federal Form 1099-NEC 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 dur-
ing 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 Minnesota’s Individual Income 
Tax filing requirement, you must file 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 income, you must also file partnership, sales and use, corporate, 
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/Affidavit of Residency.

Form ETR Instructions
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 filing. If you performed as a self-employed individual, enter your Social Security Num-
ber. If you performed as a business, enter your Minnesota Tax ID Number. If you don’t have a Minnesota Tax ID Number, enter your Federal 
Employer Identification Number (FEIN).
Line 2
List all gross compensation, including airline fees, lodging and other expenses related to the performance for which you were reimbursed. Use 
additional sheets if needed.

Depositing Requirements
Deposits must be made electronically if either of these apply to you:
• You are required to submit any other Minnesota business tax payments to us electronically
• 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 in to e-Services. If you are not required to pay electronically, you may pay by 
check. Make checks payable to Minnesota Revenue.

Use of Information
All information on this form is private by state law. It cannot be given to others without your permission, except to the Internal Revenue Ser-
vice, 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 identification and to verify 
that the correct amount of tax has been withheld and paid to Minnesota. We ask for your phone number so we can contact with questions.

Information and Assistance
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.