Form 13930 - Application For Central Withholding Agreement Page 2
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How do I apply?
2. All documentation related to merchandising, endorsements,
sponsorship income, production or tour support, and
You must submit a written application and appropriate
reimbursement in any way associated with this activity or
attachments.
event.
The only standard portion of an application for a CWA is the
3. An itinerary of dates and locations of all performances or
application form itself appearing at the end of these instructions.
events to be covered by the CWA. Include any anticipated
The remainder of the application will consist of a computer-
performances that may be in negotiation or planning. Tours
generated letter from you explaining the facts requested below,
crossing calendar years may require additional information
along with the appropriate attachments.
and will require a separate CWA for each year.
Each individual requesting a CWA must submit a timely
4. A spreadsheet containing the proposed budget showing
application. This includes all members of the group, regardless
itemized estimates of all gross income (including but not
as to whether or not they share in the profit of the tour or event.
limited to income attributable to items listed in 1 and 2
This also includes any back-up singer or musician who is
above) and US expenses for the tour or event. If the tour
requesting a CWA. When requesting a CWA for multiple
encompasses events outside of the US, separately state the
individuals list each individual and provide the complete
US income and expenses.
information for each.
5. A list of any previous CWA(s) for the calendar year in which
You may need to provide additional information that affects the
the CWA is requested. If there is any US source income
computation or completion of the CWA that is requested by the
previously earned in the calendar year not claimed on a
IRS. This information must be provided by the deadline
CWA, provide the income, the source and verification of
provided by the IRS when requested. Delays in response may
amounts withheld and deposited. If no prior income, state
jeopardize the approval of the CWA.
not applicable.
Each CWA application must include the following
6. For each NRA, state whether the NRA has been in the US
statement and must either be signed by the NRA or by an
providing personal services during the current or six prior
authorized representative of the NRA
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.
Under penalties of perjury, I declare that I have examined this
1. Copies of all agreements presented to the athletic
application, including any accompanying schedules, exhibits,
association (e.g. bout agreements).
affidavits, and statements and to the best of my knowledge and
2. Copies of any other agreements regarding residual income,
belief it is true, correct, and complete."
such as Pay Per View or exclusive television rights to
athlete's home country.
Initial Application must include:
3. Copies of documents related to any other income such as
1. Name of NRA(s) to be covered by CWA
endorsement income or sponsorship contracts.
2. SSN or ITIN of NRA if known
4. Date and location of this event as well as the promoter
3. Tour dates or event to be covered
name.
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.
6. A spreadsheet of all expenses for the event such as
Evaluate Your Application
manager, trainer, cut man, sanction fee, sparring partner,
training facility expense, and travel to and from home
1. Complete all boxes on the application form at the end of
country. List all persons in the travel party and their function.
these instructions with information regarding the NRA, the
7. List any previous CWA(s) for the calendar year in which the
withholding agent and an alternate contact representative, if
CWA is requested. If there is any US source income
desired. For CWAs involving multiple entertainers, complete
previously earned in the calendar year not claimed on a
the continuation sheet.
CWA, list the income, the source and verification of
amounts withheld and deposited. If no prior income, state
For an Entertainer(s), attach the following:
'not applicable'.
1. Copies of all documentation related to income of the
NOTE: These lists are not all inclusive. If other information
covered NRA(s) regarding the time period and
supports positions taken on the budget, include it.
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.
13930
Catalog Number 50991Q
Form
(Rev. 8-2016)
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