Catalog Number 50991Q www.irs.gov
13930 (Rev. 6-2018)
Additional Information For the NRA:
NRA’s without an SSN who are in the US on work visas
should plan to apply for an SSN while in the U.S. See www.
ssa.gov for information. An NRA who has worked in the US
in a prior tax year will not be granted a CWA unless they are
in paying and filing compliance. Each NRA must have filed
and paid or arranged to pay past US tax returns as
appropriate. The NRA agrees to file Form 1040NR or Form
1040NR (EZ) for the tax year where the NRA has entered
into a CWA
For the Withholding Agent:
Each CWA requires a designated withholding agent enter
into the CWA as a party to the agreement between the IRS
and the NRA Athlete or Entertainer. The designated
withholding agent must be an independent third party
unrelated to the NRA, or entities owned by the NRA.
A CWA is effective only for the tour or events covered and
payments stipulated in the CWA. It is effective only when
signed by all parties to the CWA (i.e. the NRA, the
designated withholding agent and IRS). The designated
withholding agent is required to withhold and pay
withholding tax according to the terms of the CWA. The
designated withholding agent is required to provide a final
accounting of the income and expenses that were projected
in the CWA and deposit any additional withholding tax
required as a result of the final accounting. The CWA
program requires withholding agents to have a US bank
account and be enrolled in Electronic Federal Tax Payment
System (EFTPS). It also requires deposits to be made
through EFTPS. For enrollment procedures and
requirements, see www.eftps.gov.
What happens after IRS receives my Application?
You will be contacted within 3 business days of assignment
to a Tax Specialist regarding the status of your application
and any additional information that may be required. If your
request for a CWA is granted, the specialist will notify you in
writing and provide the agreement for signature. A CWA is
not in effect until all parties to the agreement have signed
the CWA. The withholding agent will withhold any required
income tax and pay over the withheld tax via EFTPS on the
dates and in the amounts specified in the CWA. The IRS
will apply the payments of withheld tax to the 1042 account
designated by the withholding agent. Each withholding
agent must file Form 1042 and Form1042-S for each tax
year in which income is paid with respect to the period and
events covered by the CWA.
Privacy Act and Paperwork Reduction Act Notice
We ask for the information on this form to carry out the Internal
Revenue laws of the United States. Our authority to request this
information is Section 7801 of the Internal Revenue Code.
Our purpose for requesting the information is to determine if it is
in the best interests of the IRS to execute a Central Withholding
Agreement (CWA). You are not required to request a CWA;
however, if you choose to do so, you must provide all of the
taxpayer information requested. Failure to provide all of the
information may prevent us from processing your request.
If you are a paid preparer and you prepared the Form 13930 for
the taxpayer submitting a CWA request, we request that you
complete and sign the application letter as described in Form
13930, and provide identifying information. Providing this
information is voluntary. This information will be used to
administer and enforce the Internal Revenue laws of the United
States and may be used to regulate practice before the IRS for
those persons subject to Treasury Department Circular No. 230,
Regulations Governing Practice before the Internal Revenue
Service. Information on this form may be disclosed to the
Department of Justice for civil and criminal litigation.
You are not required to provide the information requested on a
form that is subject to the Paperwork Reduction Act unless the
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
Internal Revenue law. Generally, tax returns and return
information are confidential as required by section 6103.
However, section 6103 allows or requires the Internal Revenue
Service to disclose or give such information shown on your
Form 13930 to others as described in the Code. For example,
routine uses of this information include giving it to the
Department of Justice to enforce the tax laws, both civil and
criminal, and to cities, states, the District of Columbia, and U.S.
commonwealths or possessions for use in administering their
tax laws. We may also disclose this information to other
countries under a tax treaty, to federal and states agencies to
enforce federal non-tax criminal laws, or to federal law
enforcement and intelligence agencies to combat terrorism.
Providing false or fraudulent information on this form may
subject you to criminal prosecution and penalties. The time
needed to complete and file this form and related schedules will
vary depending on individual circumstances. The estimated
average times are:
Recordkeeping . . . . . . . . . . . . . . . 5 hr., 00 min.
Learning about the law or the form . . . . . 3 hr., 00 min.
Preparing the form . . . . . . . . . . . . . 2 hr., 30 min.
Copying, assembling, and sending
the form to the IRS . . . . . . . . . . . . . .1 hr., 30 min.
If you have any comments concerning the accuracy of these
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