TIN ComplianceA resource from TIN Comply
Backup withholding
No
Nonresident payments
Yes, 2%
Threshold
$300
Forms
MO-1ENT, MO-2ENT
State withholding

Missouri backup withholding and nonresident contractor withholding

Missouri’s only non-wage withholding is on nonresident entertainers. RSMo 143.183 requires any person, venue or entity paying a nonresident entertainer for a live performance in Missouri to withhold 2 percent of the total compensation once it exceeds $300, as a prepayment of the entertainer’s tax; crews travelling with the entertainer and nonresident promoters are included. The payer files Form MO-1ENT quarterly and gives the entertainer Form MO-2ENT. 501(c)(3) venues that receive nothing but the performance are exempt. No backup withholding provision was found in Chapter 143.

State backup withholding not requiredNonresident non-wage withholding requiredSources checked November 1, 2026Updated November 1, 2026
In this guide
  1. Status
  2. Withholding on non-wage payments to nonresidents
  3. What Missouri does not require
  4. Pass-through entity withholding
  5. From the source
  6. Sources

Status

State backup withholdingNot required (inferred)

Inferred: no provision found in the saved statute or guide

Non-wage payments to nonresidentsRequired

Primary source (statute, regulation or agency publication saved in full)

Federal backup withholding under IRC 3406 (24 percent on a missing or mismatched TIN) applies in Missouri exactly as everywhere else; this page covers only what the state adds. The 50-state tables put Missouri next to its neighbours, and the Missouri 1099 filing page covers whether the state wants its own copy of the 1099.

Withholding on non-wage payments to nonresidents

Applies to
Nonresident entertainers: individuals, partnerships, corporations or other entities not residing/registered in Missouri paid for live vocal, instrumental, musical, comedy, dramatic, dance or other performances before a live audience in Missouri, including persons traveling with and performing services for the entertainer (set-up crews) and nonresident agents/promoters paid by the venue. Not general contractors.
Threshold
Total compensation to the entertainer exceeds $300 (all performances combined)
Rate
2% of total gross compensation (no deduction for venue expenses), as a prepayment of tax
Statute
RSMo 143.183; 12 CSR 10-2.226 (Withholding of Tax by Nonresident Professional Entertainers)
Withholding return
Form MO-1ENT (Income Tax Payments for Nonresident Entertainers) quarterly, due last day of month following the quarter
Exemption certificate or waiver
None; 501(c)(3) venue exception by statute; foreign entertainers exempt from federal income tax are exempt
Payee statement
Form MO-2ENT (Statement of Income Tax Payments for Nonresident Entertainers) given to the entertainer when paid or when MO-1ENT is filed; entertainer claims credit on MO-1040 or MO-1120
Due dates
Quarterly, on or before the last day of the month following the close of the calendar quarter (143.183.3)
Exceptions
$300 or less; 501(c)(3) venues that receive no benefit other than the performance; presentations for professional or technical education (seminars, conferences); Missouri-resident agents/promoters may remit instead of the venue; entertainers need not file a Missouri return if all venues withheld and no other Missouri income

What Missouri does not require

State backup withholding

No state backup withholding: RSMo Chapter 143 withholding (143.191 et seq.) covers wages; no backup-withholding provision found

Basis: Inferred: no provision found in the saved statute or guide.

Pass-through entity withholding (out of scope)

Missouri requires withholding on nonresident partners/shareholders of pass-through entities (143.411). Entity-level withholding on distributions to nonresident owners is a duty of the entity, not of a payer, and is not covered on this page.

From the source

“an amount equal to two percent of the total compensation if the amount of compensation is in excess of three hundred dollars”

RSMo 143.183.2, read November 1, 2026

Sources

Each source below was read and saved on November 1, 2026; the page is built from the saved text. Statutes are cited to the section; department pages and publications to their title and, where shown, revision date.

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