field_block:node:page:title
Nonresident Entertainer Tax
field_block:node:page:body
Regular Minnesota income tax does not apply to entertainers who are residents of other states and perform in Minnesota. Instead, their earnings are subject to Minnesota’s Nonresident Entertainer Tax.
field_block:node:page:field_paragraph
Entertainers are individuals who perform acts in Minnesota that amuse, entertain, or inform. Entertainers include — but are not limited to — musicians, singers, dancers, comedians, actors, athletes, and public speakers.
This definition also applies to “entertainment entities,” which include:
- An independent contractor paid for providing entertainment
- A partnership paid for entertainment
- A corporation (including subchapter S) paid for entertainment provided by entertainers who are shareholders
If you (a promoter) hire a nonresident entertainer, you must withhold 2% from gross compensation paid for performances in Minnesota and remit it to the Minnesota Department of Revenue.
Do not withhold this tax if any of these apply:
- You paid less than $2,000 to a nonresident public speaker
- You paid less than $600 to a nonresident entertainer or entertainment entity
- You receive a completed Form MWR, Reciprocity Exemption/Affidavit of Residency, from a Michigan or North Dakota entertainer or entertainment entity
If you are a nonresident entertainer, you must:
- Provide the promoter a completed federal Form W-9 (or Form MWR, Reciprocity Exemption/Affidavit of Residency, if you are a Michigan or North Dakota resident).
- Report your Minnesota earnings for the previous year on Form ETR, Nonresident Entertainer Tax Return, by April 15. Do not file Form ETR if you provided the promoter Form MWR.
