ETR
Nonresident Entertainer Tax Return
File Form ETR by April 15 to report compensation earned for performances in Minnesota during the previous
year. Attach copies of the Forms 1099-MISC you received for the performances.
Check if amended
Name of entertainer or entertainment entity
For calendar year
Check if new address
Address
Minnesota tax ID number
City
State
Zip code
Federal tax ID number
Check your filing status:
Individual
Corporation
S corporation
Partnership
.
1 Total Minnesota compensation received (attach copies of your 1099s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
2 If you were paid for performances in Minnesota but did not get a Form 1099, complete the following.
Attach additional sheets if necessary.
Date of performance:
Location:
Name of promoter:
Gross Compensation
Address:
a. $
Date of performance:
Location:
Name of promoter:
Gross Compensation
Address:
b. $
.
Total compensation not reported on 1099s (add amounts from lines 2a and 2b) . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
.
3 Total gross compensation earned in Minnesota during the year (add lines 1 and 2) . . . . . . . . . . . . . . . . . . . . . . . . . 3
.
4 Nonresident entertainer tax. Multiply line 3 by 2% (.02) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
.
5 Total Minnesota tax withheld as shown on your 1099 form(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
.
6 REFUND. If line 4 is less than line 5, subtract line 4 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
.
7 TAX YOU OWE. If line 4 is more than line 5, subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
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 April 15, mail Form ETR 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. 12/17)