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Last Updated: 7/16/2018

Frequently Asked Questions

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Withholding Tax

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Withholding Tax > Tax Information > Nonresident entertainer

  • How often are payments due for nonresident entertainer tax? Back to top

    Form ETD, Nonresident Entertainer Tax Promoter’s Deposit, is due with payment by the end of the month following the month of the performance. If there was no venue for the promoter during a given month, they are not required to file a zero return. If the promoter did not withhold the 2% tax, the entertainer should submit payment with Form ETR, Nonresident Entertainer Tax Return.  Form ETR is due by April 15.​

  • Does the Minnesota Department of Revenue issue the 1099 to the Nonresident Entertainers?Back to top

    No, it is the promoter’s responsibility to issue the 1099 to the entertainer.​

  • If there are multiple entertainers, does the company submit one Form ETD form per entertainer?Back to top

    No, there can be multiple entertainers on one Form ETD.​

  • If the same entertainer performs here multiple times in one year, can one form be used? Back to top

    If the entertainer has multiple venues throughout the year, the promoter will include those venues on the ETD. (SEE #1) If there are multiple promoters, Form ETR completed once a year by the entertainer should include information for all venues at which there was a  performance in Minnesota.​

  • If the forms are submitted earlier than the due date, is there penalty?Back to top

    No, there is no penalty for submitting the form early.​