ÑÇÖÞÎÞÂë

The State of Minnesota requires that ÑÇÖÞÎÞÂë Colleges & Universities withhold 2% from the gross compensation paid to a public speaker, nonresident entertainer or entertainment entity, or payment made to a representative agent of the entertainer, speaker or entity, for performances in Minnesota.  A nonresident is defined as an individual who is not a resident of Minnesota or a state with which Minnesota has a reciprocal taxing agreement under section 290.081 (North Dakota and Michigan). 

IMPORTANT: Payments subject to the 2% MN Nonresident Entertainer tax must be made by overriding Workday's default payment method SWIFT to pay by local check or local wire transfer. 

Report withheld MN Nonresident Entertainer tax to Tax Services by the 10th of the month for tax withheld in the previous month.   

Please read Nonresident Entertainer Procedures for more specific instructions and information.

Use the Nonresident Entertainer Spreadsheet (.xlsx) to report nonresident entertainer payments using local funds to Tax Services each month. 

If you have questions or comments please e-mail Tax Services or refer to the staff directory link bottom of this page for additional contact information.