Fillable Application for Central Withholding Agreement 2018 Form 13930

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Application for Central Withholding Agreement 2018 Form 13930

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Catalog Number 50991Q www.irs.gov
Form
13930 (Rev. 6-2018)
Instructions on how to apply for a
Central Withholding Agreement
What is a Central Withholding Agreement?
Central Withholding Agreement (CWA) is a tool that can help
nonresident entertainers and athletes who plan to work in the
United States. A CWA provides for withholding based upon net
income at graduated rates.
Legal Background
Generally, Section 1441(a) of the Internal Revenue Code of
1986 requires all persons having the control, receipt, custody,
disposal, or payment of certain items of income from sources
within the United States of any nonresident alien individual, to
deduct and withhold from such income a tax equal to 30 percent
thereof. These persons are withholding agents. The income
items subject to this withholding include, but are not limited to,
interest, dividends, rent, salaries, wages, compensations,
remunerations, and emoluments.
Section 1.1441-4(b)(3) of the Income Tax Regulations provides
that compensation for personal services of a nonresident alien
(NRA) individual who is engaged during the taxable year in the
conduct of a trade or business within the United States, may be
wholly or partially exempted from withholding if a CWA is
executed between the Internal Revenue Service (IRS) and the
alien individual with respect to the amount of withholding
required. The regulation states that a CWA shall be available in
the circumstances and in the manner set forth by the IRS.
IRS Policy
The IRS will consider entering into a CWA permitting
withholding on projected net income at a graduated rate, as
opposed to 30% of gross income, provided that all requirements
of Revenue Procedure 89-47 are met. Accurately and timely
completing this application will fulfill the requirements for
consideration.
In no event will a CWA reduce the amount of withheld taxes to
an amount less than the anticipated income tax liability.
Steps to Apply for a CWA
Who can apply?
Individual nonresident alien (NRA) entertainers and athletes
who perform or participate in events in the United States can
request a CWA. They may qualify for a lower rate of withholding
than 30% of gross income.
Starting October 1, 2018, individual nonresident alien
entertainers and athletes must have calendar year-to-date U.S.
gross income of at least $10,000 (including income estimated
on the CWA application budget) before the NRA is eligible to
apply for a withholding agreement. To determine whether the
gross income threshold is met the IRS will include all year-to-
date settlement amounts not covered by a CWA for which there
has been withholding at the proper rate.
An authorized representative may apply for the NRA. To
prevent unauthorized disclosures, we require a Form 2848,
Power of Attorney and Declaration of Representative, or Form
8821, Tax Information Authorization, to be fully executed, giving
us authority to discuss tax matters with the NRA’s
representative. The disclosure authorization (Form 2848 or
Form 8821) must be signed by the NRA. A faxed copy of this
form is acceptable. If there is a need to obtain additional
information from other sources, we will either request
authorization for that source or will request the information
through the source that already has authorization.
We may accept Form 2848 from an attorney, CPA, or enrolled
agent. Additionally, we may accept Form 2848 if the
representative is an officer of the company, a full-time employee
or family member. The authorization should cover, at a
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.
We would also accept Form 8821 from anyone else designated
to receive tax return information. Form 8821 authorizes any
individual, corporation, firm, organization, or partnership
designated to inspect and/or receive confidential information in
any office of the IRS for the type of tax and the years or periods
listed on Form 8821. The authorization should cover the same
tax return information as shown above.
When should I apply?
You must submit an application for a CWA at least 45 days
before the first event covered by the CWA to allow for timely
evaluation. An application received by the IRS less than 45
days before the first event covered by the application will be
denied and returned to the applicant.
Example: An artist has a performance scheduled for March 1,
2013. In order for the application to be considered, it must be
received by IRS 45 days prior to the performance which is
January 15, 2013. If the application is received on January 16,
2013, the application will not be processed since it was not
received 45 days prior to the first event. Note: For the
computation of the number of days, the day of the event is not
included since the application must be received prior to the first
event.
Where do I apply?
Submit your application and all accompanying documents to:
Central Withholding Agreement Program
Internal Revenue Service
Stop 1441
2001 Butterfield Road
Downers Grove, IL. 60515-1050
Or by Fax 866-715-1507
Page 2
Catalog Number 50991Q www.irs.gov
Form
13930 (Rev. 6-2018)
How do I apply?
You must submit a written application and appropriate
attachments.
The only standard portion of an application for a CWA is the
application form itself appearing at the end of these instructions.
The remainder of the application will consist of a computer-
generated letter from you explaining the facts requested below,
along with the appropriate attachments.
Each individual requesting a CWA must submit a timely
application. This includes all members of the group, regardless
as to whether or not they share in the profit of the tour or event.
This also includes any back-up singer or musician who is
requesting a CWA. When requesting a CWA for multiple
individuals list each individual and provide the complete
information for each.
You may need to provide additional information that affects the
computation or completion of the CWA that is requested by the
IRS. This information must be provided by the deadline
provided by the IRS when requested. Delays in response may
jeopardize the approval of the CWA.
Each CWA application must include the following
statement and must either be signed by the NRA or by an
authorized representative of the NRA.
“I wish to obtain a Central Withholding Agreement between the
nonresident alien athlete/entertainer, the withholding agent, and
the Internal Revenue Service covering the services to be
provided as shown.
Under penalties of perjury, I declare that I have examined this
application, including any accompanying schedules, exhibits,
affidavits, and statements and to the best of my knowledge and
belief it is true, correct, and complete."
Initial Application must include:
1. Name of NRA(s) to be covered by CWA
2. SSN or ITIN of NRA if known
3. Tour dates or event to be covered
4. POA for NRA as appropriate
5. Preliminary Budget
Supporting Documents Required to
Evaluate Your Application
1. Complete all boxes on the application form at the end of
these instructions with information regarding the NRA, the
withholding agent and an alternate contact representative, if
desired. For CWAs involving multiple entertainers, complete
the continuation sheet.
For an Entertainer(s), attach the following:
1. Copies of all documentation related to income of the
covered NRA(s) regarding the time period and
performances or events to be covered by the CWA.
Documentation should include (but not be limited to)
contracts, letters of understanding, offer letters,
engagement letters, agreements with employers, agents,
representatives, promoters, venues such as exhibition halls
and the like.
2. All documentation related to merchandising, endorsements,
sponsorship income, production or tour support, and
reimbursement in any way associated with this activity or
event.
3. An itinerary of dates and locations of all performances or
events to be covered by the CWA. Include any anticipated
performances that may be in negotiation or planning. Tours
crossing calendar years may require additional information
and will require a separate CWA for each year.
4. A spreadsheet containing the proposed budget showing
itemized estimates of all gross income (including but not
limited to income attributable to items listed in 1 and 2
above) and US expenses for the tour or event. If the tour
encompasses events outside of the US, separately state the
US income and expenses.
5. A list of any previous CWA(s) for the calendar year in which
the CWA is requested. If there is any US source income
previously earned in the calendar year not claimed on a
CWA, provide the income, the source and verification of
amounts withheld and deposited. If no prior income, state
not applicable.
6. For each NRA, state whether the NRA has been in the US
providing personal services during the current or six prior
years. Provide the US taxpayer SSN or ITIN of the NRA for
whom the income and deductions were reported.
For an Athlete, attach the following:
1. Copies of all agreements presented to the athletic
association (e.g. bout agreements).
2. Copies of any other agreements regarding residual income,
such as Pay Per View or exclusive television rights to
athlete's home country.
3. Copies of documents related to any other income such as
endorsement income or sponsorship contracts.
4. Date and location of this event as well as the promoter
name.
5. State whether the NRA has been in the US providing
personal services during the current or six prior years.
Provide the US taxpayer SSN or ITIN of the NRA for whom
the income and deductions were reported.
6. A spreadsheet of all expenses for the event such as
manager, trainer, cut man, sanction fee, sparring partner,
training facility expense, and travel to and from home
country. List all persons in the travel party and their function.
7. List any previous CWA(s) for the calendar year in which the
CWA is requested. If there is any US source income
previously earned in the calendar year not claimed on a
CWA, list the income, the source and verification of
amounts withheld and deposited. If no prior income, state
'not applicable'.
NOTE: These lists are not all inclusive. If other information
supports positions taken on the budget, include it.
Page 3
Catalog Number 50991Q www.irs.gov
Form
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
address.
Catalog Number 50991Q www.irs.gov
Form
13930 (Rev. 6-2018)
Form 13930
(June 2018)
Department of the Treasury - Internal Revenue Service
Application for Central Withholding Agreement
OMB Number
1545-2102
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
b. Contact person
c. Address
d. U.S. Taxpayer ID (EIN/SSN)
e. Voice phone number
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
dd mmm yyyy
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Catalog Number 50991Q www.irs.gov
Form
13930 (Rev. 6-2018)
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. 6-2018)
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)
b. Address
c. U.S. Taxpayer ID (SSN)
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)
b. Address
c. U.S. Taxpayer ID (SSN)
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)
b. Address
c. U.S. Taxpayer ID (SSN)
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
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Application for Central Withholding Agreement 2018 Form 13930

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Completed 14 May 2019

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