Fillable Form 13930 - Application For Central Withholding Agreement (Page 3 of 6) in pdf

Page 3

Additional Information For the NRA:

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;

NRA’s without an SSN who are in the US on work visas

however, if you choose to do so, you must provide all of the

should plan to apply for an SSN while in the U.S. See www.

taxpayer information requested. Failure to provide all of the

ssa.gov for information. An NRA who has worked in the US

information may prevent us from processing your request.

in a prior tax year will not be granted a CWA unless they are

in paying and filing compliance. Each NRA must have filed

If you are a paid preparer and you prepared the Form 13930 for

and paid or arranged to pay past US tax returns as

the taxpayer submitting a CWA request, we request that you

appropriate. The NRA agrees to file Form 1040NR or Form

complete and sign the application letter as described in Form

1040NR (EZ) for the tax year where the NRA has entered

13930, and provide identifying information. Providing this

into a CWA

information is voluntary. This information will be used to

administer and enforce the Internal Revenue laws of the United

For the Withholding Agent:

States and may be used to regulate practice before the IRS for

those persons subject to Treasury Department Circular No. 230,

Each CWA requires a designated withholding agent enter

Regulations Governing Practice before the Internal Revenue

into the CWA as a party to the agreement between the IRS

Service. Information on this form may be disclosed to the

and the NRA Athlete or Entertainer. The designated

Department of Justice for civil and criminal litigation.

withholding agent must be an independent third party

unrelated to the NRA, or entities owned by the NRA.

You are not required to provide the information requested on a

form that is subject to the Paperwork Reduction Act unless the

A CWA is effective only for the tour or events covered and

form displays a valid OMB control number. Books or records

payments stipulated in the CWA. It is effective only when

relating to a form or its instructions must be retained as long as

signed by all parties to the CWA (i.e. the NRA, the

their contents may become material in the administration of any

designated withholding agent and IRS). The designated

Internal Revenue law. Generally, tax returns and return

withholding agent is required to withhold and pay

information are confidential as required by section 6103.

withholding tax according to the terms of the CWA. The

However, section 6103 allows or requires the Internal Revenue

designated withholding agent is required to provide a final

Service to disclose or give such information shown on your

accounting of the income and expenses that were projected

Form 13930 to others as described in the Code. For example,

in the CWA and deposit any additional withholding tax

routine uses of this information include giving it to the

required as a result of the final accounting. The CWA

Department of Justice to enforce the tax laws, both civil and

program requires withholding agents to have a US bank

criminal, and to cities, states, the District of Columbia, and U.S.

account and be enrolled in Electronic Federal Tax Payment

commonwealths or possessions for use in administering their

System (EFTPS). It also requires deposits to be made

tax laws. We may also disclose this information to other

through EFTPS. For enrollment procedures and

countries under a tax treaty, to federal and states agencies to

requirements, see

enforce federal non-tax criminal laws, or to federal law

enforcement and intelligence agencies to combat terrorism.

What happens after IRS receives my Application?

Providing false or fraudulent information on this form may

subject you to criminal prosecution and penalties. The time

You will be contacted within 3 business days of assignment

needed to complete and file this form and related schedules will

to a Tax Specialist regarding the status of your application

vary depending on individual circumstances. The estimated

and any additional information that may be required. If your

average times are:

request for a CWA is granted, the specialist will notify you in

writing and provide the agreement for signature. A CWA is

Recordkeeping 5 hr., 0 min.

not in effect until all parties to the agreement have signed

the CWA. The withholding agent will withhold any required

Learning about the law or the form 3 hr., 0 min.

income tax and pay over the withheld tax via EFTPS on the

Preparing the form 2 hr., 30 min.

dates and in the amounts specified in the CWA. The IRS

will apply the payments of withheld tax to the 1042 account

Copying, assembling, and sending 1 hr., 30 min. the

designated by the withholding agent. Each withholding

form to the IRS

agent must file Form 1042 and Form1042-S for each tax

year in which income is paid with respect to the period and

If you have any comments concerning the accuracy of these

events covered by the CWA.

time estimates or suggestions for making this form simpler, we

would be happy to hear from you. You can write to the Internal

Privacy Act and Paperwork Reduction Act Notice

Revenue Service, Tax Products Coordinating Committee, SE:

W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6404,

We ask for the information on this form to carry out the Internal

Washington, DC 20224. Do not send the tax form to this

Revenue laws of the United States. Our authority to request this

address.

information is Section 7801 of the Internal Revenue Code.

13930

Catalog Number 50991Q

Form

(Rev. 12-2012)

Form 13930 - Application For Central Withholding Agreement Page 3

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