*226221*

ETA, Nonresident Entertainer Tax

Promoter’s Annual Reconciliation
File Form ETA by January 31 to reconcile deposits made to the actual tax withheld for the previous year .  
Attach copies of the federal Forms 1099-NEC issued to entertainers and entertainment entities for the year. 

                                                                                                                                                                            Check if Amended

Name of Promoter                                                                                                          For Calendar Year
                                                                         Check if new address
Address                                                                                                                   Federal Tax ID Number or Social Security Number

City                                                             State             ZIP Code                               Minnesota Tax ID Number

1  Total nonresident entertainer tax withheld (attach all federal Forms 1099-NEC for the year)   . . . . .  . . . . .  . . . . . .  .  .  1                                .

2  Tax deposited with Form ETD for: January   . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . .  .            .
                                    February   . . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  .              .
                                    March   . . . . .  . . . . . . .  . . . . .  . . . . .  . . . . . .  . .  .            .
                                    April  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  .         .
                                    May   . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . .  .          .
                                    June  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  .          .
                                    July  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  .  .       .
                                    August  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . .  .            .
                                    September    . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  .  .               .
                                    October  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . .  .             .
                                    November  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  .  .                .
                                    December  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  .  .                .
                                    Total tax deposited for the year    . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . .                   2  .

If line 1 equals line 2, sign and date this form and mail it to the address below .
If line 1 does not equal line 2, complete line 3 or 4 .
3  If line 2 is more than line 1, enter the amount of REFUND    . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . . .  . . . .  .  .  3    .
4  If line 2 is less than line 1, enter the additional TAX OWED   . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . .  .  4  .
See instructions for depositing requirements.
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.

Your Signature                                                                                                       Date Daytime Phone

Paid Preparer’s Signature                              PTIN                                                          Date Preparer Phone
By January 31, mail Form ETA and copies of Federal Form 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 . 1/22)

Form ETA Instructions

What is the nonresident entertainer tax?
When a nonresident entertainer or entertainment entity performs in Minnesota, 2 percent of the total compensation must be withheld and paid 
to by the promoter using Form ETD, Promoter’s Deposit Form. This tax replaces the regular Minnesota income tax. 
Promoter’s Withholding Responsibilities. 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 file 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-NEC
Attach a copy of all federal Forms 1099-NEC that you issued to nonresident entertainers or entertainment entities for performances in 
Minnesota during the previous year. 
When completing Form 1099-NEC, enter the total compensation paid to the enter-tainer in box 1 (nonemployee compensa-tion). Write “MN” 
in box 6 (state) and the amount of entertainer tax withheld in box 5. 

Form ETA Instructions
Line 1
Enter the total tax withheld as shown on federal Form 1099-NEC.

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.

Depositing 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 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 
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 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
Additional forms and information, including fact sheets and frequently asked questions, 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.