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Instructions for Completing the Income Tax Payments for Nonresident Entertainers (Form MO-1ENT)
Who Must File Line by Line Instructions
A venue (person or entity who pays over $300 in total compensation to a 1. Enter the total number of Forms MO-2ENT issued to nonresident entertainers
nonresident entertainer) must file Income Tax Payments for Nonresident Entertainers that are attached.
(Form MO-1ENT). A 501(c)(3) that receives no benefit from the entertainer’s 2. Enter the total amount of Missouri income tax you withheld from the nonresident
appearance, other than the entertainer’s performance, is not required to file. entertainer(s).
Due Date and Tax Period 3. Compute additions to tax, if applicable, and enter on Line 3.
Form MO-1ENT is due on or before the last day of the month following the close of each A. For failure to pay tax withheld by the due date — multiply Line 2 by 5 percent; or
calendar quarter a nonresident entertainer(s) was compensated. Quarterly due dates B. For failure to file your return by the due date — multiply Line 2 by 5 percent for
are April 30, July 31, October 31, and January 31. If the due date falls on a Saturday, each month late, not to exceed 25 percent.
Sunday, or legal holiday, the return and payment will be considered timely if postmarked 4. Compute interest, if applicable, and enter on Line 4.
on the next business day. The tax period is the calendar quarter and year the tax A. Divide the annual interest rate by 365 (366 for leap years) to obtain the daily
withheld relates to. interest rate.
B. Multiply Line 2 by the daily interest rate for each day late. This year’s interest rate
Determining How Much to Withhold is posted on our website at http://dor.mo.gov/intrates.php.
The amount of tax to be withheld is 2 percent of the venue’s total compensation paid to 5. Compute total amount due. Add Lines 2, 3, and 4 and enter on Line 5.
the nonresident entertainer.
Attach a copy of each Form MO-2ENT issued.
Mail to: Taxation Division Phone: (573) 526-1808 Form MO-1ENT (Revised 05-2014)
P.O. Box 295 TTY: (800) 735-2966 Visit http://dor.mo.gov/faq/business/nonresident.php
Jefferson City, MO 65105-0295 Fax: (573) 522-1721 for additional information.
E-mail: nexus@dor.mo.gov
Instructions for Completing the Income Tax Payments for Nonresident Entertainers (Form MO-1ENT)
Who Must File Line by Line Instructions
A venue (person or entity who pays over $300 in total compensation to a 1. Enter the total number of Forms MO-2ENT issued to nonresident entertainers
nonresident entertainer) must file Income Tax Payments for Nonresident Entertainers that are attached.
(Form MO-1ENT). A 501(c)(3) that receives no benefit from the entertainer’s 2. Enter the total amount of Missouri income tax you withheld from the nonresident
appearance, other than the entertainer’s performance, is not required to file. entertainer(s).
Due Date and Tax Period 3. Compute additions to tax, if applicable, and enter on Line 3.
Form MO-1ENT is due on or before the last day of the month following the close of each A. For failure to pay tax withheld by the due date — multiply Line 2 by 5 percent; or
calendar quarter a nonresident entertainer(s) was compensated. Quarterly due dates B. For failure to file your return by the due date — multiply Line 2 by 5 percent for
are April 30, July 31, October 31, and January 31. If the due date falls on a Saturday, each month late, not to exceed 25 percent.
Sunday, or legal holiday, the return and payment will be considered timely if postmarked 4. Compute interest, if applicable, and enter on Line 4.
on the next business day. The tax period is the calendar quarter and year the tax A. Divide the annual interest rate by 365 (366 for leap years) to obtain the daily
withheld relates to. interest rate.
B. Multiply Line 2 by the daily interest rate for each day late. This year’s interest rate
Determining How Much to Withhold is posted on our website at http://dor.mo.gov/intrates.php.
The amount of tax to be withheld is 2 percent of the venue’s total compensation paid to 5. Compute total amount due. Add Lines 2, 3, and 4 and enter on Line 5.
the nonresident entertainer.
Attach a copy of each Form MO-2ENT issued.
Mail to: Taxation Division Phone: (573) 526-1808 Form MO-1ENT (Revised 05-2014)
P.O. Box 295 TTY: (800) 735-2966 Visit http://dor.mo.gov/faq/business/nonresident.php
Jefferson City, MO 65105-0295 Fax: (573) 522-1721 for additional information.
E-mail: nexus@dor.mo.gov
Instructions for Completing the Income Tax Payments for Nonresident Entertainers (Form MO-1ENT)
Who Must File Line by Line Instructions
A venue (person or entity who pays over $300 in total compensation to a 1. Enter the total number of Forms MO-2ENT issued to nonresident entertainers
nonresident entertainer) must file Income Tax Payments for Nonresident Entertainers that are attached.
(Form MO-1ENT). A 501(c)(3) that receives no benefit from the entertainer’s 2. Enter the total amount of Missouri income tax you withheld from the nonresident
appearance, other than the entertainer’s performance, is not required to file. entertainer(s).
Due Date and Tax Period 3. Compute additions to tax, if applicable, and enter on Line 3.
Form MO-1ENT is due on or before the last day of the month following the close of each A. For failure to pay tax withheld by the due date — multiply Line 2 by 5 percent; or
calendar quarter a nonresident entertainer(s) was compensated. Quarterly due dates B. For failure to file your return by the due date — multiply Line 2 by 5 percent for
are April 30, July 31, October 31, and January 31. If the due date falls on a Saturday, each month late, not to exceed 25 percent.
Sunday, or legal holiday, the return and payment will be considered timely if postmarked 4. Compute interest, if applicable, and enter on Line 4.
on the next business day. The tax period is the calendar quarter and year the tax A. Divide the annual interest rate by 365 (366 for leap years) to obtain the daily
withheld relates to. interest rate.
B. Multiply Line 2 by the daily interest rate for each day late. This year’s interest rate
Determining How Much to Withhold is posted on our website at http://dor.mo.gov/intrates.php.
The amount of tax to be withheld is 2 percent of the venue’s total compensation paid to 5. Compute total amount due. Add Lines 2, 3, and 4 and enter on Line 5.
the nonresident entertainer.
Attach a copy of each Form MO-2ENT issued.
Mail to: Taxation Division Phone: (573) 526-1808 Form MO-1ENT (Revised 05-2014)
P.O. Box 295 TTY: (800) 735-2966 Visit http://dor.mo.gov/faq/business/nonresident.php
Jefferson City, MO 65105-0295 Fax: (573) 522-1721 for additional information.
E-mail: nexus@dor.mo.gov
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