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Official form guide
Form 13930: Application for Central Withholding Agreement
IRS Form 13930 is the Application for a Central Withholding Agreement, used by nonresident entertainers and athletes to request net‑income based withholding at graduated rates; the default statutory rate is 30 % under IRC §1441(a).
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IRS Form 13930 - Application for Central Withholding Agreement
IRS Form 13930 is the Application for a Central Withholding Agreement, used by nonresident entertainers and athletes to request net‑income based withholding at graduated rates; the default statutory rate is 30 % under IRC §1441(a).
Risk Radar
Scan points- 1Submitting the form without the required signature under penalties of perjury.
- 2Leaving the NRA’s SSN or ITIN blank or incomplete.
- 3Omitting tour dates or event details required for the agreement.
- 4Failing to attach the required budget spreadsheet with itemized income and expenses.
- 5Not listing prior CWA(s) for the calendar year or providing an incorrect 'not applicable' statement.
Plain English
Form 13930 lets a nonresident entertainer or athlete ask the IRS for a special withholding agreement that takes net income into account. The form gathers personal details, tour information, and a budget to determine the withholding rate. It must be signed under penalty of perjury. The IRS reviews the request before approving the agreement.
Submission Date
- Filing date: 2022-10-04 22:11:55
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a nonresident alien entertainer or athlete is applying for a Central Withholding Agreement.
- Do not use it when the individual is a U.S. resident or when a standard 30% withholding without a CWA is sought.
- Check Form 1042 instead when filing the annual withholding tax return for payments covered by the CWA.
Form selector
Use this form or another form?
Annual withholding tax filing for the year covering CWA payments
Required to report total tax withheld by the designated withholding agent
✓ Verify the tax year matches the CWA period
Issuing recipient statements for payments made under a CWA
Provides individual recipient information and amounts withheld
✓ Ensure recipient SSN/ITIN is correct
Submitting the CWA application to IRS
This is the application form itself for establishing the agreement
✓ Confirm all required attachments are included
Deadline or filing window
Not stated in the official source
Checklist
What you need before filling it out
Name of NRA(s) to be covered
Full legal name of the nonresident entertainer or athlete · Application form, Part I
SSN or ITIN of NRA (if known)
Social Security Number or Individual Taxpayer Identification Number · Application form, Part I
Tour dates or event to be covered
List of dates and locations of performances · Application form, Part II
Preliminary Budget Supporting Documents
Detailed budget spreadsheet of projected income and expenses · Attachments to application
Itinerary of performances
Schedule with dates, venues, and locations · Attachments (itinerary)
Before you submit
- 1Review the penalties‑of‑perjury declaration and sign it
- 2Complete all required boxes for the NRA’s name, SSN/ITIN, and tour dates
- 3Attach a complete preliminary budget spreadsheet
- 4Include copies of all contracts, engagement letters, and agreements related to the covered performances
- 5Provide an itinerary listing all performance dates and locations
- 6If applicable, attach a power of attorney for the NRA
- 7Ensure the designated withholding agent has a U.S. bank account and is enrolled in EFTPS
- 8Verify that all required attachments are labeled and organized
- 9Confirm the application is signed by the authorized representative
How to file this form
- 1Prepare the written application and attach required documents, then keep a copy for your records
- 2Complete all boxes on Form 13930 with NRA and withholding agent details, then retain the completed form
- 3Obtain and attach a power of attorney for the NRA if applicable, and file the POA with the application
- 4Gather contracts, agreements, budget spreadsheet, and itinerary, and include them in the submission packet
- 5Sign the penalties‑of‑perjury declaration on the form, and keep the signed page
- 6Submit the complete application package to the IRS, and obtain a mailing receipt or tracking confirmation
- 7Retain the IRS acknowledgment of receipt, providing proof of filing
- 8Receive the signed Central Withholding Agreement from the IRS, which serves as final proof of filing
Known limitations
- 1Application must be received at least 45 days before the first event; otherwise it is denied and returned. (Form p.1)
- 2Applicant must be a nonresident alien entertainer or athlete who has filed and paid or arranged payment of all prior U.S. tax returns; otherwise a CWA will not be granted. (Form p.2)
- 3If the IRS requests additional information, the applicant must provide it by the deadline indicated; failure may jeopardize approval. (Form p.2)
- 4NRA without a Social Security Number who are in the U.S. on work visas should obtain an SSN while in the U.S. before applying. (Form p.2)
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->The form is the September 2022 revision (Rev. 9‑2022). The source does not indicate a newer version or describe changes.
What changed or needs a fresh check
- Edition date — confirm the revision reads Rev. 9‑2022
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — Verify the under‑penalties‑of‑perjury declaration is signed
Quick Facts
Downloads
After you file
- 1Retain a copy of the completed Form 13930 and all supporting documents for your records. (Not stated in the official source — verify on the agency site)
- 2Keep the copy for at least three years after the CWA expires or the last related event, in case the IRS requests it. (Not stated in the official source — verify on the agency site)
- 3Expect a written acknowledgment from the IRS confirming receipt of the application; if none is received within a reasonable time, follow up. (Not stated in the official source — verify on the agency site)
- 4If the IRS returns the application as denied, review the reason, correct the issue, and resubmit a new application. (Not stated in the official source — verify on the agency site)
Sources
- SRCForm p.1 — application received less than 45 days before the first event will be denied and returned.
- SRCForm p.2 — each CWA application must include the statement and be signed by the NRA or an authorized representative.
- SRCForm p.2 — 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; must have filed and paid or arranged to pay past US tax returns.
- SRCForm p.2 — 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.
- SRCForm p.2 — additional information requested by the IRS must be provided by the deadline; delays may jeopardize approval.
- SRCForm p.1 — submit application and documents by fax to 1-866-715-1507 or by mail to Central Withholding Agreement Program, 24000 Avila Road, MS 6040, Laguna Niguel, CA 92677.
Common confusion points
Do I need to submit the form 45 days before my first performance?
The deadline is calculated as 45 days prior to the event, not including the event day.
→ Verify the IRS receipt date is at least 45 days before the first event.
Is a Social Security Number required to apply?
The source advises NRAs without an SSN to plan to obtain one, creating uncertainty about a strict requirement.
→ Ensure you have an SSN or have applied for one before filing.
What should I list if I earned U.S. source income earlier this year that isn’t on a CWA?
The form asks for any prior U.S. source income not claimed on a CWA, which may be unclear if it blocks approval.
→ Provide a complete list of such income, or state “not applicable” if none.
Can my authorized representative sign the application instead of me?
The form states the statement must be signed by the NRA or an authorized representative.
→ Include the authorized representative’s signature and title.
Will the IRS ask for more information after I submit?
The source notes the IRS may request additional information with a deadline, which could be unexpected.
→ Be prepared to respond by the deadline indicated in any IRS request.
Should I mail the form to the address on the privacy notice?
The privacy notice includes a mailing address but the form explicitly says not to send the tax form there.
→ Send the application only by fax to 1‑866‑715‑1507 or to the CWA program address listed on the form.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 2848 – Submit a new Power of Attorney if the original authorization is insufficient or the representative changes.
Questions about IRS Form 13930
What is IRS Form 13930 used for?
Form 13930 lets a nonresident entertainer or athlete ask the IRS for a special withholding agreement that takes net income into account. The form gathers personal details, tour information, and a budget to determine the withholding rate. It must be signed under penalty of perjury. The IRS reviews the request before approving the agreement.
Who must file IRS Form 13930?
Nonresident alien entertainers or athletes must file, or their authorized representative may sign on their behalf.
What information does IRS Form 13930 require?
The form collects the NRA’s name, SSN or ITIN, tour dates or event details, any power of attorney, a preliminary budget spreadsheet, prior CWA listings, contact person information, EFTPS enrollment status, and a signature.
How do I complete IRS Form 13930?
First, complete the initial application items: name of the NRA, SSN/ITIN, tour dates, POA if needed, and attach a detailed budget spreadsheet. Next, list any prior CWAs for the current calendar year and answer the EFTPS enrollment question on page 4. Provide full contact information, then sign the form under penalties of perjury, or have an authorized representative sign with a valid Form 2848. Finally, submit the complete package to the IRS.
What happens if IRS Form 13930 is filed incorrectly?
Failure to provide all requested information may prevent the IRS from processing the Central Withholding Agreement request, and false statements can lead to penalties under perjury provisions.
Do I need to submit the form 45 days before my first performance?
The deadline is calculated as 45 days prior to the event, not including the event day. Verify the IRS receipt date is at least 45 days before the first event.
Is a Social Security Number required to apply?
The source advises NRAs without an SSN to plan to obtain one, creating uncertainty about a strict requirement. Ensure you have an SSN or have applied for one before filing.
What should I list if I earned U.S. source income earlier this year that isn’t on a CWA?
The form asks for any prior U.S. source income not claimed on a CWA, which may be unclear if it blocks approval. Provide a complete list of such income, or state “not applicable” if none.
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