The purpose of this checklist is to aid in the planning process when outside speakers and performers are engaged for services at Macalester College. Business Services and/or Employment Services will determine tax consequences in regards to federal and MN state entertainer tax obligations. Please be aware that payments to international speakers and performers require additional time to evaluate taxation consequences. Involving Business Services and Employment Services early in the process will ensure adherence to proper procedures and policies.
Contracts*
- Download and fill out Standard Engagement Contract
- In the event the speaker/performer has their own contract, Business Services will review said contract prior to signing.* When speaker/performer is a non-US citizen refer to Payments to International Speakers & Vendors visiting Macalester (PDF) for additional steps.
W-9 & Related IRS Forms
- Ask the Vendor to Submit W-9 securely
- Business Services will determine tax withholding.
- 30% will be withheld when IRS W-9 forms are not submitted.
Employment Services will determine necessary tax forms and tax withholding for all international speaker/performers.
Minnesota Entertainer and Public Speaker Tax
2% is withheld from payment to non-Minnesota residents under these circumstances:
- Payment of $600 or more for most entertainers; applies to services and reimbursed expenses.
- Payment of $2000 or more for public speakers; applies to services and reimbursed expenses.
- MN Entertainer Tax also applies to individuals residing outside of the United States.
*Residents of Wisconsin, North Dakota and Michigan may be exempt upon receipt of Minnesota Department of Revenue “MWR-Reciprocity Exemption” form.
Travel Arrangements
Speaker/performer should make their own travel arrangements.
- Reimbursements will be processed upon submission of receipts.
- Speaker/performer is allowed to use the Macalester College consortium contracts when securing travel arrangements.
Payment Options
- Wire transfer ($10 fee for domestic and $30 fee for international funds transfer)
- Direct deposit (PDF)
- Check in US currency
Cash Advance
- No cash advances are given to non-employees
- Payments will be processed upon completion of standard engagement contract and receipt of all applicable tax forms.
U:3/2013