Navigate Up
Sign In
Last Updated: 9/15/2017

Nonresident Entertainer Tax

​When entertainers who are residents of other states are paid to perform in Minnesota, the regular state income tax does not apply. Instead, their earnings are subject to the Nonresident Entertainer Tax.

The tax is 2 percent (0.02) of the gross compensation received by a nonresident entertainer or “entertainment entity,” as defined below. 

Under state law, the term “entertainer” includes – but is not limited to – musicians, singers, dancers, comedians, actors, athletes and public speakers. An “entertainment entity” includes any of the following:

  • An entertainer who is paid for providing entertainment as an independent contractor.
  • A partnership that is paid for entertainment provided by entertainers who are partners.
  • A corporation that is paid for entertainment provided by entertainers who are shareholders.

The person or organization (the promoter) paying the nonresident entertainer or entertainment entity must withhold the 2 percent nonresident entertainer tax from gross compensation paid for performances in Minnesota, unless one of the following exceptions apply:

  •  the payment made to a nonresident public speaker is less than $2,000 in a calendar year;
  • the payment made to a nonresident entertainer or entertainment entity is less than $600 in a calendar year; or
  • the nonresident entertainer or entity is a resident of Michigan or North Dakota and the individual provided a properly completed Form MWR, Reciprocity Exemption/Affidavit of Residency

Filing and payment

Whoever is responsible for paying the entertainer(s) must calculate the tax, deduct it from their payment and remit the tax to the Minnesota Department of Revenue. Report and pay the tax as follows:

Entertainer responsibility

If you are a nonresident entertainer, you must report your Minnesota earnings for the previous year on Form ETR, Nonresident Entertainer Tax Return. Your return is due by April 15.