How do nonresident entertainers claim the money withheld by the venue?
Individual nonresident entertainers can claim their prorated share of the withholding on line 43 of the individual income tax Form MO-1040. Corporations can 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 question 5 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% and the nonresident entertainers have no other Missouri source income.
