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Instructions on how to apply for a
Central Withholding Agreement

What is a Central Withholding Agreement? We may accept Form 2848 from an attorney, CPA, or enrolled
Central Withholding Agreement (CWA) is a tool that can help agent. Additionally, we may accept Form 2848 if the
nonresident entertainers and athletes who plan to work in the representative is an officer of the company, a full-time employee
United States. A CWA provides for withholding based upon net or family member. The authorization should cover, at a
income at graduated rates. minimum, a CWA for the current year, Income Tax Form
1040NR for the present and two prior years, as well as any
Form 1042-S in the taxpayer’s name for any year in question.
Legal Background
Generally, Section 1441(a) of the Internal Revenue Code of We would also accept Form 8821 from anyone else designated
1986 requires all persons having the control, receipt, custody, to receive tax return information. Form 8821 authorizes any
disposal, or payment of certain items of income from sources individual, corporation, firm, organization, or partnership
within the United States of any nonresident alien individual, to designated to inspect and/or receive confidential information in
deduct and withhold from such income a tax equal to 30 percent any office of the IRS for the type of tax and the years or periods
thereof. These persons are withholding agents. The income listed on Form 8821. The authorization should cover the same
items subject to this withholding include, but are not limited to, tax return information as shown above.
interest, dividends, rent, salaries, wages, compensations,
remunerations, and emoluments. When should I apply?
Section 1.1441-4(b)(3) of the Income Tax Regulations provides You must submit an application for a CWA at least 45 days
that compensation for personal services of a nonresident alien before the first event covered by the CWA to allow for timely
(NRA) individual who is engaged during the taxable year in the evaluation. An application received by the IRS less than 45
conduct of a trade or business within the United States, may be days before the first event covered by the application will be
wholly or partially exempted from withholding if a CWA is denied and returned to the applicant.
executed between the Internal Revenue Service (IRS) and the Example: An artist has a performance scheduled for March 1,
alien individual with respect to the amount of withholding 2013. In order for the application to be considered, it must be
required. The regulation states that a CWA shall be available in received by IRS 45 days prior to the performance which is
the circumstances and in the manner set forth by the IRS. January 15, 2013. If the application is received on January 16,
2013, the application will not be processed since it was not
IRS Policy received 45 days prior to the first event. Note: For the
The IRS will consider entering into a CWA permitting computation of the number of days, the day of the event is not
withholding on projected net income at a graduated rate, as included since the application must be received prior to the first
opposed to 30% of gross income, provided that all requirements event.
of Revenue Procedure 89-47 are met. Accurately and timely
completing this application will fulfill the requirements for Where do I apply?
consideration. Submit your application and all accompanying documents by
fax to 1-866-715-1507 or by mail to:
In no event will a CWA reduce the amount of withheld taxes to
an amount less than the anticipated income tax liability. Central Withholding Agreement Program
Internal Revenue Service
24000 Avila Road, MS 6040
Steps to Apply for a CWA Laguna Niguel, CA 92677
Who can apply?
How do I apply?
Individual nonresident alien (NRA) entertainers and athletes
who perform or participate in events in the United States can You must submit a written application and appropriate
request a CWA. They may qualify for a lower rate of withholding attachments.
than 30% of gross income. The only standard portion of an application for a CWA is the
An authorized representative may apply for the NRA. To application form itself appearing at the end of these instructions.
prevent unauthorized disclosures, we require a Form 2848, The remainder of the application will consist of a computer-
Power of Attorney and Declaration of Representative, or Form generated letter from you explaining the facts requested below,
8821, Tax Information Authorization, to be fully executed, giving along with the appropriate attachments.
us authority to discuss tax matters with the NRA’s Each individual requesting a CWA must submit a timely
representative. The disclosure authorization (Form 2848 or application. This includes all members of the group, regardless
Form 8821) must be signed by the NRA. A faxed copy of this as to whether or not they share in the profit of the tour or event.
form is acceptable. If there is a need to obtain additional This also includes any back-up singer or musician who is
information from other sources, we will either request requesting a CWA. When requesting a CWA for multiple
authorization for that source or will request the information individuals list each individual and provide the complete
through the source that already has authorization. information for each.

Catalog Number 50991Q www.irs.gov Form 13930 (Rev. 9-2022)

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You may need to provide additional information that affects the 5. A list of any previous CWA(s) for the calendar year in which
computation or completion of the CWA that is requested by the the CWA is requested. If there is any US source income
IRS. This information must be provided by the deadline previously earned in the calendar year not claimed on a
provided by the IRS when requested. Delays in response may CWA, provide the income, the source and verification of
jeopardize the approval of the CWA. amounts withheld and deposited. If no prior income, state
Each CWA application must include the following not applicable.
statement and must either be signed by the NRA or by an 6. For each NRA, state whether the NRA has been in the US
authorized representative of the NRA. providing personal services during the current or six prior
years. Provide the US taxpayer SSN or ITIN of the NRA for
“I wish to obtain a Central Withholding Agreement between the whom the income and deductions were reported.
nonresident alien athlete/entertainer, the withholding agent, and
the Internal Revenue Service covering the services to be For an Athlete, attach the following:
provided as shown. 1. Copies of all agreements presented to the athletic
Under penalties of perjury, I declare that I have examined this association (e.g. bout agreements).
application, including any accompanying schedules, exhibits, 2. Copies of any other agreements regarding residual income,
affidavits, and statements and to the best of my knowledge and such as Pay Per View or exclusive television rights to
belief it is true, correct, and complete." athlete's home country.
3. Copies of documents related to any other income such as
Initial Application must include: endorsement income or sponsorship contracts.
1. Name of NRA(s) to be covered by CWA 4. Date and location of this event as well as the promoter
2. SSN or ITIN of NRA if known name.
3. Tour dates or event to be covered
4. POA for NRA as appropriate 5. State whether the NRA has been in the US providing
5. Preliminary Budget personal services during the current or six prior years.
Provide the US taxpayer SSN or ITIN of the NRA for whom
Supporting Documents Required to the income and deductions were reported.
Evaluate Your Application 6. A spreadsheet of all expenses for the event such as
1. Complete all boxes on the application form at the end of manager, trainer, cut man, sanction fee, sparring partner,
these instructions with information regarding the NRA, the training facility expense, and travel to and from home
withholding agent and an alternate contact representative, if country. List all persons in the travel party and their function.
desired. For CWAs involving multiple entertainers, complete 7. List any previous CWA(s) for the calendar year in which the
the continuation sheet. CWA is requested. If there is any US source income
previously earned in the calendar year not claimed on a
For an Entertainer(s), attach the following: CWA, list the income, the source and verification of
1. Copies of all documentation related to income of the amounts withheld and deposited. If no prior income, state
covered NRA(s) regarding the time period and 'not applicable'.
performances or events to be covered by the CWA. NOTE: These lists are not all inclusive. If other information
Documentation should include (but not be limited to) supports positions taken on the budget, include it.
contracts, letters of understanding, offer letters,
engagement letters, agreements with employers, agents, Additional Information For the NRA:
representatives, promoters, venues such as exhibition halls
NRA’s without an SSN who are in the US on work visas
and the like.
should plan to apply for an SSN while in the U.S. See www.
2. All documentation related to merchandising, endorsements, ssa.gov for information. An NRA who has worked in the US
sponsorship income, production or tour support, and in a prior tax year will not be granted a CWA unless they are
reimbursement in any way associated with this activity or in paying and filing compliance. Each NRA must have filed
event. and paid or arranged to pay past US tax returns as
3. An itinerary of dates and locations of all performances or appropriate. The NRA agrees to file Form 1040NR or Form
events to be covered by the CWA. Include any anticipated 1040NR (EZ) for the tax year where the NRA has entered
performances that may be in negotiation or planning. Tours into a CWA
crossing calendar years may require additional information
and will require a separate CWA for each year. For the Withholding Agent:
4. A spreadsheet containing the proposed budget showing Each CWA requires a designated withholding agent enter
itemized estimates of all gross income (including but not into the CWA as a party to the agreement between the IRS
limited to income attributable to items listed in 1 and 2 and the NRA Athlete or Entertainer. The designated
above) and US expenses for the tour or event. If the tour withholding agent must be an independent third party
encompasses events outside of the US, separately state the unrelated to the NRA, or entities owned by the NRA.
US income and expenses.

Catalog Number 50991Q www.irs.gov Form 13930 (Rev. 9-2022)

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A CWA is effective only for the tour or events covered and If you are a paid preparer and you prepared the Form 13930 for
payments stipulated in the CWA. It is effective only when the taxpayer submitting a CWA request, we request that you
signed by all parties to the CWA (i.e. the NRA, the complete and sign the application letter as described in Form
designated withholding agent and IRS). The designated 13930, and provide identifying information. Providing this
withholding agent is required to withhold and pay information is voluntary. This information will be used to
withholding tax according to the terms of the CWA. The administer and enforce the Internal Revenue laws of the United
designated withholding agent is required to provide a final States and may be used to regulate practice before the IRS for
accounting of the income and expenses that were projected those persons subject to Treasury Department Circular No. 230,
in the CWA and deposit any additional withholding tax Regulations Governing Practice before the Internal Revenue
required as a result of the final accounting. The CWA Service. Information on this form may be disclosed to the
program requires withholding agents to have a US bank Department of Justice for civil and criminal litigation.
account and be enrolled in Electronic Federal Tax Payment
System (EFTPS). It also requires deposits to be made You are not required to provide the information requested on a
through EFTPS. For enrollment procedures and form that is subject to the Paperwork Reduction Act unless the
requirements, see www.eftps.gov. form displays a valid OMB control number. Books or records
relating to a form or its instructions must be retained as long as
their contents may become material in the administration of any
What happens after IRS receives my Application?
Internal Revenue law. Generally, tax returns and return
You will be contacted within 3 business days of assignment information are confidential as required by section 6103.
to a Tax Specialist regarding the status of your application However, section 6103 allows or requires the Internal Revenue
and any additional information that may be required. If your Service to disclose or give such information shown on your
request for a CWA is granted, the specialist will notify you in Form 13930 to others as described in the Code. For example,
writing and provide the agreement for signature. A CWA is routine uses of this information include giving it to the
not in effect until all parties to the agreement have signed Department of Justice to enforce the tax laws, both civil and
the CWA. The withholding agent will withhold any required criminal, and to cities, states, the District of Columbia, and U.S.
income tax and pay over the withheld tax via EFTPS on the commonwealths or possessions for use in administering their
dates and in the amounts specified in the CWA. The IRS tax laws. We may also disclose this information to other
will apply the payments of withheld tax to the 1042 account countries under a tax treaty, to federal and states agencies to
designated by the withholding agent. Each withholding enforce federal non-tax criminal laws, or to federal law
agent must file Form 1042 and Form1042-S for each tax enforcement and intelligence agencies to combat terrorism.
year in which income is paid with respect to the period and Providing false or fraudulent information on this form may
events covered by the CWA. subject you to criminal prosecution and penalties. The time
needed to complete and file this form and related schedules will
Privacy Act and Paperwork Reduction Act Notice vary depending on individual circumstances. The estimated
We ask for the information on this form to carry out the Internal average times are:
Revenue laws of the United States. Our authority to request this
information is Section 7801 of the Internal Revenue Code. Recordkeeping . . . . . . . . . . . . . 5 hr., 00 min.
Learning about the law or the form . . . 3 hr., 00 min.
Our purpose for requesting the information is to determine if it is Preparing the form . . . . . . . . . . . 2 hr., 30 min.
in the best interests of the IRS to execute a Central Withholding Copying, assembling, and sending
Agreement (CWA). You are not required to request a CWA; the form to the IRS . . . . . . . . . . . .1 hr., 30 min.
however, if you choose to do so, you must provide all of the
taxpayer information requested. Failure to provide all of the If you have any comments concerning the accuracy of these
information may prevent us from processing your request. time estimates or suggestions for making this form simpler, we
would be happy to hear from you. You can write to the Internal
Revenue Service, Tax Products Coordinating Committee, SE:
W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6404,
Washington, DC 20224. Do not send the tax form to this
address.

Catalog Number 50991Q www.irs.gov Form 13930 (Rev. 9-2022)

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Department of the Treasury - Internal Revenue Service
Form 13930 OMB Number
1545-2102
(September 2022) Application for Central Withholding Agreement
1. Athlete/Entertainer (nonresident alien) AE-ID (IRS Use Only) Date received (IRS Use Only)

a. Legal Name (last, first, middle initial) c. U.S. Taxpayer ID (SSN)

b. Address d. Date of birth

e. Country of residence

f. Country of citizenship g. Applying as
Athlete Entertainer
h. Group name (if applicable) i. Percentage share of net income

j. Stage name k. Marital status
Married Single
l. Operating as business (LLC, corporation, partnership) Business name

U.S. Taxpayer ID of Business Country where business established Date business started

Employer Identification Number (EIN) where 1042 deposits are being made
2. Withholding Agent WHA-ID (IRS Use Only) CWA-ID (IRS Use Only)

a. Firm d. U.S. Taxpayer ID (EIN/SSN)

b. Contact person e. Voice phone number

c. Address f. Fax phone number

g. All CWA Deposits are required to be made using EFTPS. Are you currently enrolled in EFTPS Yes No
h. I am acting as
Promoter Agent Venue Other
I declare that I have examined under penalties of perjury and to the best of my knowledge and belief, the statements are true, correct,
and complete.
Signature Date

*Must be signed by each NRA on application unless signed by POA with authority under Form 2848
3. Contact Person: The valid Form 2848 or Form 8821 holder will be contacted for additional information if necessary. If utilizing Form
8821 please identify all individuals covered by the Form 8821
a. Name b. Firm

c. Address d. Voice phone number

e. Fax phone number

Catalog Number 50991Q www.irs.gov Form 13930 (Rev. 9-2022)

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3. Contact Person (continued)
a. Name                      b. Firm

c. Address                   d. Voice phone number

                             e. Fax phone number

a. Name                      b. Firm

c. Address                   d. Voice phone number

                             e. Fax phone number

a. Name                      b. Firm

c. Address                   d. Voice phone number

                             e. Fax phone number

a. Name                      b. Firm

c. Address                   d. Voice phone number

                             e. Fax phone number

a. Name                      b. Firm

c. Address                   d. Voice phone number

                             e. Fax phone number

a. Name                      b. Firm

c. Address                   d. Voice phone number

                             e. Fax phone number

a. Name                      b. Firm

c. Address                   d. Voice phone number

                             e. Fax phone number

a. Name                      b. Firm

c. Address                   d. Voice phone number

                             e. Fax phone number

Catalog Number 50991Q        www.irs.gov          Form 13930 (Rev. 9-2022)

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Continuation Sheet - For Entertainment Groups with Multiple Nonresident Aliens
Athlete/Entertainer (nonresident alien)     AE-ID (IRS Use Only)              G-ID (IRS Use Only)

a. Legal Name (last, first, middle initial) c. U.S. Taxpayer ID (SSN)

b. Address                                  d. Date of birth

                                            e. Country of residence

f. Country of citizenship                   g. Applying as
                                            Athlete                           Entertainer
h. Group name (if applicable)               i. Percentage share of net income

j. Stage name                               k. Marital status
                                            Married                           Single
Athlete/Entertainer (nonresident alien)     AE-ID (IRS Use Only)              G-ID (IRS Use Only)

a. Legal Name (last, first, middle initial) c. U.S. Taxpayer ID (SSN)

b. Address                                  d. Date of birth

                                            e. Country of residence

f. Country of citizenship                   g. Applying as
                                            Athlete                           Entertainer
h. Group name (if applicable)               i. Percentage share of net income

j. Stage name                               k. Marital status
                                            Married                           Single
Athlete/Entertainer (nonresident alien)     AE-ID (IRS Use Only)              G-ID (IRS Use Only)

a. Legal Name (last, first, middle initial) c. U.S. Taxpayer ID (SSN)

b. Address                                  d. Date of birth

                                            e. Country of residence

f. Country of citizenship                   g. Applying as
                                            Athlete                           Entertainer
h. Group name (if applicable)               i. Percentage share of net income

j. Stage name                               k. Marital status
                                            Married                           Single

Catalog Number 50991Q                       www.irs.gov                            Form 13930 (Rev. 9-2022)

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