Form 13930 - Application For Central Withholding Agreement
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6Instructions on how to apply for a
Central Withholding Agreement
An authorized representative may apply for the NRA. To
What is a Central Withholding Agreement?
prevent unauthorized disclosures, we require a Form 2848,
Power of Attorney and Declaration of Representative, or Form
Central Withholding Agreement (CWA) is a tool that can help
8821, Tax Information Authorization, to be fully executed, giving
nonresident entertainers and athletes who plan to work in the
us authority to discuss tax matters with the NRA’s
United States. A CWA provides for withholding based upon net
representative. The disclosure authorization (Form 2848 or
income at graduated rates.
Form 8821) must be signed by the NRA. A faxed copy of this
form is acceptable. If there is a need to obtain additional
Legal Background
information from other sources, we will either request
authorization for that source or will request the information
Generally, Section 1441(a) of the Internal Revenue Code of
through the source that already has authorization.
1986 requires all persons having the control, receipt, custody,
disposal, or payment of certain items of income from sources
We may accept Form 2848 from an attorney, CPA, or enrolled
within the United States of any nonresident alien individual, to
agent. Additionally, we may accept Form 2848 if the
deduct and withhold from such income a tax equal to 30 percent
representative is an officer of the company, a full-time employee
thereof. These persons are withholding agents. The income
or family member. The authorization should cover, at a
items subject to this withholding include, but are not limited to,
minimum, a CWA for the current year, Income Tax Form
interest, dividends, rent, salaries, wages, compensations,
1040NR for the present and two prior years, as well as any
remunerations, and emoluments.
Form 1042-S in the taxpayer’s name for any year in question.
Section 1.1441-4(b)(3) of the Income Tax Regulations provides
We would also accept Form 8821 from anyone else designated
that compensation for personal services of a nonresident alien
to receive tax return information. Form 8821 authorizes any
(NRA) individual who is engaged during the taxable year in the
individual, corporation, firm, organization, or partnership
conduct of a trade or business within the United States, may be
designated to inspect and/or receive confidential information in
wholly or partially exempted from withholding if a CWA is
any office of the IRS for the type of tax and the years or periods
executed between the Internal Revenue Service (IRS) and the
listed on Form 8821. The authorization should cover the same
alien individual with respect to the amount of withholding
tax return information as shown above.
required. The regulation states that a CWA shall be available in
the circumstances and in the manner set forth by the IRS.
When should I apply?
IRS Policy
You must submit an application for a CWA at least 45 days
before the first event covered by the CWA to allow for timely
The IRS will consider entering into a CWA permitting
evaluation. An application received by the IRS less than 45
withholding on projected net income at a graduated rate, as
days before the first event covered by the application will be
opposed to 30% of gross income, provided that all requirements
denied and returned to the applicant.
of Revenue Procedure 89-47 are met. Accurately and timely
completing this application will fulfill the requirements for
Example: An artist has a performance scheduled for March 1,
consideration.
2013. In order for the application to be considered, it must be
received by IRS 45 days prior to the performance which is
In no event will a CWA reduce the amount of withheld taxes to
January 15, 2013. If the application is received on January 16,
an amount less than the anticipated income tax liability.
2013, the application will not be processed since it was not
received 45 days prior to the first event. Note: For the
Steps to Apply for a CWA
computation of the number of days, the day of the event is not
included since the application must be received prior to the first
Who can apply?
event.
Individual nonresident alien (NRA) entertainers and athletes
Where do I apply?
who perform or participate in events in the United States can
request a CWA. They may qualify for a lower rate of withholding
Submit your application and all accompanying documents to:
than 30% of gross income.
Central Withholding Agreement Program
Internal Revenue Service
Stop 1441
2001 Butterfield Road
Downers Grove, IL. 60515-1050
Or by Fax 866-715-1507
13930
Catalog Number 50991Q
Form
(Rev. 3-2013)
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