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 1099-MISC forms issued to entertainers and entertainment entities for the year. 

                                                                                                                                                                            Check if amended
Name of promoter                                                                                                          For calendar year

Address                                                                        Check if new address                       Federal tax ID number

City                                                             State             Zip code                               Minnesota tax ID number

1  Total nonresident entertainer tax withheld (attach all 1099s 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         Daytime phone

By January 31, mail Form ETA and copies of 1099-MISC forms to: Minnesota Revenue, Mail Station 6525, St. Paul, MN 55146-6525
Phone: 651-282-9999 or 1-800-657-3594. Email: withholding.tax@state.mn.us

(Rev . 6/17)

Form ETA Instructions

What is the nonresident                      Form ETA Instructions                        Information and Assistance
                                                                                          Additional forms and information, includ-
entertainer tax?                             Line 1
When a nonresident entertainer or enter-     Enter the total tax withheld as shown on the ing fact sheets and frequently asked ques-
tainment entity performs in Minnesota, 2     1099s.                                       tions, are available on our website.
percent of the total compensation must be                                                 Website: www.revenue.state.mn.us
                                             Line 2
withheld and paid to the department by       For each month, enter the tax you deposited  Email:  withholding.tax@state.mn.us
the promoter using Form ETD, Promoter’s 
                                                                                          Phone:  651-282 9999 or 1-800-657-3594
Deposit Form. This tax replaces the regular  with Form ETD, Promoter’s Deposit Form. 
Minnesota income tax.                        Enter zero for any months when no tax was    This information is available in alternate 
                                             deposited.                                   formats.
Promoter’s Withholding Responsibilities. 
                                             Do not include any penalty or interest you 
The person or organization (the promoter) 
                                             may have included in your tax deposits.
paying the nonresident entertainer or 
entertainment entity must withhold the 2 
percent nonresident entertainer tax and pay  Depositing Requirements                      Use of Information
the tax to the department using Form ETD,    Deposits must be made electronically if      All information on this form is private 
Promoter’s Deposit Form. Deposits and        either of the following apply:               by state law. It cannot be given to others 
                                                                                          without your permission, except to the 
Form ETD are due the last day of the month   • you are required to electronically pay     Internal Revenue Service, other states 
following the month of the performance.        any other Minnesota business tax to        that guarantee the same privacy and 
For more information see Withholding Tax       the department                             certain government agencies as provided 
Fact Sheet 11, Nonresident Entertainer Tax.  • you withheld a total of $10,000 or         by law.
                                               more in Minnesota income tax during 
                                                                                          All information requested is required 
                                               the last 12-month period ending June 
                                                                                          by law except your phone number. The 
Should I file Form ETA?                        30
File Form ETA by January 31 if you were a                                                 required information will be used for 
promoter and made nonresident entertainer    To pay electronically, go to www.revenue.    identification and to verify that the cor-
tax deposits in the prior year.              state.mn.us and log into e-Services. If you  rect amount of tax has been withheld 
File this form even if all the deposits were are not required to pay electronically, make and paid to Minnesota. We ask for your 
made and no additional tax is due.           check payable to: Minnesota Revenue.         phone number so we can contact you 
                                                                                          quickly if we have questions.
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.