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
reimbursement in any way associated with this activity or
You must submit a written application and appropriate
event.
attachments.
3. An itinerary of dates and locations of all performances or
The only standard portion of an application for a CWA is the
events to be covered by the CWA. Include any anticipated
application form itself appearing at the end of these instructions.
performances that may be in negotiation or planning. Tours
The remainder of the application will consist of a computer-
crossing calendar years may require additional information
generated letter from you explaining the facts requested below,
and will require a separate CWA for each year.
along with the appropriate attachments.
4. A spreadsheet containing the proposed budget showing
itemized estimates of all gross income (including but not
Each individual requesting a CWA must submit a timely
limited to income attributable to items listed in 1 and 2
application. This includes all members of the group, regardless
above) and US expenses for the tour or event. If the tour
as to whether or not they share in the profit of the tour or event.
encompasses events outside of the US, separately state the
This also includes any back-up singer or musician who is
US income and expenses.
requesting a CWA. When requesting a CWA for multiple
5. A list of any previous CWA(s) for the calendar year in which
individuals list each individual and provide the complete
the CWA is requested. If there is any US source income
information for each.
previously earned in the calendar year not claimed on a
CWA, provide the income, the source and verification of
You may need to provide additional information that affects the
amounts withheld and deposited. If no prior income, state
computation or completion of the CWA that is requested by the
not applicable.
IRS. This information must be provided by the deadline
6. For each NRA, state whether the NRA has been in the US
provided by the IRS when requested. Delays in response may
providing personal services during the current or six prior
jeopardize the approval of the CWA.
years. Provide the US taxpayer SSN or ITIN of the NRA for
whom the income and deductions were reported.
Each CWA application must include the following
statement and must either be signed by the NRA or by an
For an Athlete, attach the following:
authorized representative of the NRA
“I wish to obtain a Central Withholding Agreement between the
nonresident alien athlete/entertainer, the withholding agent, and
1. Copies of all agreements presented to the athletic
the Internal Revenue Service covering the services to be
association (e.g. bout agreements).
provided as shown.
2. Copies of any other agreements regarding residual income,
such as Pay Per View or exclusive television rights to
Under penalties of perjury, I declare that I have examined this
athlete's home country.
application, including any accompanying schedules, exhibits,
3. Copies of documents related to any other income such as
affidavits, and statements and to the best of my knowledge and
endorsement income or sponsorship contracts.
belief it is true, correct, and complete."
4. Date and location of this event as well as the promoter
name.
Initial Application must include:
5. State whether the NRA has been in the US providing
1. Name of NRA(s) to be covered by CWA
personal services during the current or six prior years.
2. SSN or ITIN of NRA if known
Provide the US taxpayer SSN or ITIN of the NRA for whom
3. Tour dates or event to be covered
the income and deductions were reported.
4. POA for NRA as appropriate
6. A spreadsheet of all expenses for the event such as
5. Preliminary Budget
manager, trainer, cut man, sanction fee, sparring partner,
training facility expense, and travel to and from home
Supporting Documents Required to
country. List all persons in the travel party and their function.
7. List any previous CWA(s) for the calendar year in which the
Evaluate Your Application
CWA is requested. If there is any US source income
previously earned in the calendar year not claimed on a
1. Complete all boxes on the application form at the end of
CWA, list the income, the source and verification of
these instructions with information regarding the NRA, the
amounts withheld and deposited. If no prior income, state
withholding agent and an alternate contact representative, if
'not applicable'.
desired. For CWAs involving multiple entertainers, complete
the continuation sheet.
NOTE: These lists are not all inclusive. If other information
supports positions taken on the budget, include it.
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.
13930
Catalog Number 50991Q
Form
(Rev. 3-2013)
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