How do I split the withholding between various employees (example: members of a band)?
Missouri requires 2% 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 to 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.
