A gladiator is as much an entertainer as any minstrel or circus performer trained to make the arts of combat into a spectacle the crowd can enjoy. This kind of flashy combat is your entertainer routine, though you might also have some skills as a tumbler or actor. Using your By Popular Demand feature, you can find a place to perform in any place that features combat for entertainment-perhaps a gladiatorial arena or secret pit fighting club. You can replace the musical instrument in your equipment package with an inexpensive but unusual weapon, such as a trident or net.
Successful entertainers have to be able to capture and hold an audience's attention, so they tend to have flamboyant or forceful personalities. They're inclined toward the romantic and often cling to high-minded ideals about the practice of art and the appreciation of beauty.
Engrossed House Bill 1756 (EHB 1756) passed the Washington State Legislature and was signed into law in 2019. The bill tasked the Department of Labor & Industries (L&I) with convening an adult entertainer advisory committee.
The advisory committee considered whether additional measures would increase safety and security of adult entertainers. The committee also identified measures that would require legislative action and reported these recommendations to the Legislature in November, 2020.
The gross contract dollar amount is the total compensation without any expenses deducted. For example: If a venue charges the entertainer for the use of its facilities, the charge is not deducted before the 2 percent withholding.
Individuals, partnerships and corporations not residing in Missouri who entertain other people for compensation by performing any vocal, instrumental, musical, comedy, dramatic, dance or other performance before a live audience. This includes persons traveling with and performing services on behalf of a nonresident entertainer who receive compensation, such as a setup crew.
Missouri requires 2 percent of the total compensation from the performance and does not require you to split the withholding between employees. However, if one member of the entertainer group, such as a band member, files a Missouri individual income tax return, the withholding must be prorated among the band members and other paid members. The entertainer entity (the band) must determine the correct amount for each individual member to claim. A corporation may claim the entire withholding credit on its corporate return. The withholdings may be claimed only once, either by the corporation or the individual.
Individual nonresident entertainers may claim their prorated share of the withholding on line 35 of the individual income tax Form MO-1040. Corporations may claim the withholding on line 18 of Form MO-1120 for corporations. The nonresident entertainer must also attach copies of Form MO-2ENT showing the withholding. (See the question above if the withholding needs to be split.)
NOTE: Missouri does not require nonresident entertainers to file income tax returns if all the venues at which they have performed have withheld the 2 percent and the nonresident entertainers have no other Missouri source income.
The venue must submit a list of any resident agent/promoter renting its facility for a performance. (Include entertainer's name.) The listing must be sent quarterly to the Missouri Department of Revenue, Nexus Section, PO Box 295, Jefferson City, MO 65105-0295.
The venue may be issued a non-filer assessment or the nonresident entertainer(s) will be subject to the transient employer law. The entertainer(s) must then register, post a bond and file withholding tax returns with the Department of Revenue.
A 501(c)3 venue that pays a nonresident entertainer to perform is not required to remit the 2 percent withholding if the venue does not receive any money as a result of the entertainer's performance.
The venue must withhold 2 percent if the entertainer is paid more than $300 for all performances. For example, if an entertainer performs two nights and gets paid $250 per performance for a total of $500 the 2 percent is still required.
The P-3 classification applies to you if you are coming temporarily to perform, teach or coach as artists or entertainers, individually or as part of a group, under a program that is culturally unique.
Essential support personnel who are an integral part of the performance of a P-3 artist or entertainer and who perform support services that cannot be readily performed by a U.S. worker, are eligible for P-3 classification. Support personnel may include coaches, scouts, trainers, and other team officials and referees.
The Entertainer Pack is the perfect solution for all entertainers, duos or bands, providing an array of sounds synonymous with the typical musical genres of Germany and neighboring Alpine nations. From the Jodeling vocals of the Alps to the party music of Carnival, Oktoberfest and Apri-Ski, the Entertainer Pack provides the perfect set of tools to increase the professionalism and authenticity of performances!
The total amount paid to entertainment entities and the entertainer tax withheld must be reported to the entertainment entity and to the state on IRS Form 1099 MISC. This includes amounts of less than $600 and payments to corporations that normally would not be reported on a 1099. In the cases where a 1099 is not federally required, the words "For Minnesota Use Only" will be written across the top. The System Office, Tax Services, will issue Form 1099 MISC for local fund 1099 reportable payments.
1. Speaker: A public speaker presents at Metropolitan State University and is paid $3,000 directly for his appearance. The speaker is a resident of Iowa and is paid as a self-employed contractor. He is considered an entertainment entity and Metropolitan State University must deduct and deposit the $60 nonresident entertainment tax. Note: If the contract specified that the speaker were to receive $2,500 for public speaking and $500 for non-public speaking, then the university should withhold $50 (2,500 x .02) in nonresident entertainer tax. 2. Athlete: A member of a professional sports team, who is a resident of New York, plays a game in Minnesota. The compensation he receives for his Minnesota performance is paid by the owner of the team. The player is considered an employee of the team and not an entertainment entity. The entertainer tax does not apply. Note: The owner of the team should withhold Minnesota income tax from the athlete's pay for his performance in Minnesota 3. Comedian: St Cloud State University hires a comedian to perform her comedy routine. The comedian is a sole proprietor and is a resident of Florida. St Cloud State pays the comedian $4,000 plus reimburses him $1,000 for travel expenses. St Cloud State must withhold $100 (5,000 x .02) in nonresident entertainer tax. 4. Band: Minnesota State University-Moorhead hires a band from Nashville to perform two shows. The band is a partnership. All band members are partners and are residents of Tennessee. The partnership is an entertainment entity and amount paid to the band for their performance is subject to the nonresident entertainer tax.
Unless you as the withholding agent are prepared to deal with all the complex tax issues raised above, you must withhold tax at the statutory rates (30% for independent personal services, graduated rates for dependent personal services, or 30% in cases in which you cannot determine the status of the payee) on all payments made to foreign athletes or entertainers.
An exception may exist in cases in which only one individual athlete or entertainer is involved, the activities are clearly identifiable as independent personal services, and a tax treaty exemption clearly applies.
Foreign athletes and entertainers who are making a tour of the United States may wish to enter into a "Central Withholding Agreement" with the IRS because, generally, such agreements reduce the amount of taxes withheld on the U.S.-source gross receipts of the foreign athlete or entertainer. A request for a central withholding agreement should be submitted at least 45 days before the agreement is to take effect. For additional information on obtaining a CWA, contact us at CWA.Program@irs.gov or forward your request to the address shown in the discussion found at Central Withholding Agreements.
A problem arises where a group of foreign entertainers makes a tax treaty claim with respect to the income, which accrues to the group from a joint performance because generally the "group" of foreign entertainers is not the beneficial owner of the income.
If the "group" of foreign entertainers does not constitute a corporation, or other entity, then the "group" is not the beneficial owner of the income. In this situation, the beneficial owners of the income are the nonresident alien individuals who comprise the "group." Each of the nonresident alien individuals in the group is a beneficial owner of the income and may claim a tax treaty benefit on either Form W-8BEN or Form 8233.
Swift, 33, is also the only woman to make the cut of the 10 top-earning entertainers in the world, per Forbes, ranking 9th on the list behind Tyler Perry, Brad Pitt, the Rolling Stones and other older male creatives in Hollywood.
While 2022 was a strong year for Swift, her annual earnings were still less than half of what the highest-paid entertainers in the world, the progressive rock band Genesis, made last year. Altogether, Genesis earned $230 million in 2022, thanks to a $300 million music rights sale to Concord Music Group in September.
Compensation that nonresident entertainers receive for performances in Minnesota is subject to a 2% nonresident entertainer tax, for payments exceeding $600. Carleton College is responsible for withholding the 2% tax from the nonresident entertainer payments, remitting the withholding amounts and reporting to the Minnesota Department of Revenue.
Individuals who are full-year residents of North Dakota, Wisconsin, and Michigan are exempt from the entertainer tax; however, they must have regular Minnesota tax withheld unless they properly complete Form MW-R, Reciprocity Exemption/Affidavit for Residency. For Form MW-R please visit the Business Office or the MN Revenue Office website. 041b061a72