04 December 2018 Wisconsin changes nonresident entertainer withholding requirements effective in 2019 Beginning in 2019, the nonresident entertainer withholding report (Form WT-11) will be revised to be tax-year specific and will allow a person to report withholding for multiple nonresident entertainers. In addition, nonresident entertainers may submit a request for a lower withholding rate using a new Form WT-12. Starting in January 2019, the updated Form WT-11 and new Form WT-12 may be filed using Wisconsin Department of Revenue's (Department's) electronic filing and payment system, My Tax Account. These forms will be available on the Department's website in mid-December 2018 for viewing and printing. A nonresident, including a non-Wisconsin entity not regularly engaged in business in Wisconsin, who receives more than $7,000 for the performance of amusement, entertainment, or public speaking services, or performs in sporting events in Wisconsin, must file a surety bond or cash deposit with the department at least seven days prior to the performance in Wisconsin. The amount of the bond or deposit is generally 6% of the total contract price. If a bond or deposit is not filed by the nonresident entertainer, the person who contracts for the performance of the services by the nonresident entertainer, or the person who has receipt, custody, or control of the proceeds of the event, must withhold 6% of the amount paid to the entertainer and remit it to the department within five days after the performance. For more information on Wisconsin withholding, see the Department's website.
Document ID: 2018-2395 | |||||||||
