Withholding Procedures

Missouri Form MO-2ENT (Statement of Income Payments for Nonresident Entertainers) must be completed for all payments requiring the 2% withholding tax.

Missouri Form MO-2ENT is a 3-part carbon form. Be sure to complete with a firm hand as all copies must be completely legible. Distribute the completed forms as follows:

• White copy to the nonresident entertainer or agent, if applicable.
• Yellow copy to the department.
• Pink copy to the Tax Department at Campus Box 1034. Scanned copies are not acceptable.

Completing the Form

The form must include the check request (or other document) number. Include the year the payment and complete the fields as follows:

1. Name of the entertainer → if paying a third party agent, use the agent’s name.
2. Address of the payee → if paying a third party agent, use the agent’s address.
3. Entertainer’s MO tax ID number → this may be left blank.
4. Tax period → quarter and year the payment was made. (Jan-Mar is 1st Qtr; Apr-Jun is 2nd Qtr; Jul-Sep is 3rd Qtr; Oct-Dec is 4th Qtr)
5. Income subject to tax → total compensation (see definitions).
6. Missouri income tax payment → 2% of total compensation reported on line 5.
7. Entertainer’s type of entity → if paying a third party agent, use the agent’s entity type. This information can be found on the payee’s Form W-9.
8. Venue name → use the specific university venue name where the event was held (eg The Gargoyle, Edison Theater, et al).
9. Venue city → St. Louis
10. Payee’s taxpayer ID number → use Federal EIN for an entity or SSN for an individual
11. Date(s) of the event(s)

Adding Withholding to a Check Request

To include tax withholding on the check request:

1. Under the invoice information section of the document add a line and enter invoice number TAXWTHLD; use today’s date; and enter the withholding amount as a negative number.
2. Under the account information section add a line and enter account number 14-2027-0396; and enter the withholding amount as a negative number. Note: enter 0396 as a 4-digit SC code.
3. The Ck* Request Amount must be the net amount of the payment, rather than the total invoice amount.