Minnesota DOR Issues Updated Tax Fact Sheet on Nonresident Entertainer Withholding Tax

The Minnesota Department of Revenue (DOR) published an updated tax fact sheet providing comprehensive guidance on the nonresident entertainer withholding tax that applies to compensation received by nonresident entertainers and entertainment entities for performances in Minnesota. The guidance includes clarifying that 2 percent nonresident entertainer tax must be withheld by promoters from gross compensation paid to nonresident entertainers and entities, unless exceptions apply, or if the entertainer is a resident of Michigan or North Dakota with a properly completed Form MWR. [Minn. Dep’t of Revenue, Income Tax Fact Sheet 11 - Nonresident Entertainer Tax, 12/26/25]

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