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Form 13930: Application for Central Withholding Agreement
IRS Form 13930 is an Application for Central Withholding Agreement used by nonresident entertainers and athletes working in the United States. This agreement allows withholding based upon net income at graduated rates, with a general requirement to withhold tax equal to 30 percent.
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IRS Form 13930 - Application for Central Withholding Agreement
IRS Form 13930 is an Application for Central Withholding Agreement used by nonresident entertainers and athletes working in the United States. This agreement allows withholding based upon net income at graduated rates, with a general requirement to withhold tax equal to 30 percent.
Risk Radar
Scan points- 1Failing to sign every application (unless POA is attached) voids the CWA request instantly.
- 2Failing to include the required statement signed by the NRA or representative on Page 2.
- 3Not providing a complete Preliminary Budget spreadsheet detailing gross income and US expenses.
- 4Omitting a list of previous CWA(s) for the calendar year in which the application is requested.
- 5For Athletes, not listing prior US source income earned but not yet claimed on a CWA.
Plain English
This form helps nonresident entertainers or athletes establish an agreement with the IRS so that taxes are withheld from their earnings using graduated rates instead of standard flat rates. By filing Form 13930, the individual asks the IRS to manage how and when their income tax is taken out while they work in the U.S.
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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Glossary Terms
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What this form is for
- Use this form when you are a nonresident entertainer or athlete planning to work in the United States and wish to apply for a Central Withholding Agreement (CWA).
- Do not use it when you are an entity that needs to file Form 1042 or Form 1042-S, as this form is the application to *receive* the CWA.
- Check Form 1042 instead when a withholding agent must report income payments under the terms of a granted CWA.
Form selector
Use this form or another form?
Applying for CWA on behalf of an athlete
This form is the initial application required to establish the agreement.
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Withholding agent must report income under CWA
These forms are filed annually after the CWA is granted and payments are made.
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When a tour crosses calendar years
A separate CWA must be requested for each year of coverage.
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Deadline or filing window
The timing for submission depends on when the IRS requests additional information. If requested, the filer must provide this data by the deadline provided by the IRS. Delays in response risk jeopardizing the approval of the CWA.
Checklist
What you need before filling it out
Initial Application Submission
Name of NRA(s) to be covered by CWA · Form 13930 (p.2)
Required Supporting Docs
Copies of documentation related to income/performance for the period · Form 13930 (p.2)
CWA Effectiveness Condition
Signed by NRA, designated withholding agent, and IRS · Form 13930 (p.3)
Required Agent Status
Must have a US bank account and be enrolled in EFTPS · Form 13930 (p.3)
Post-Application Contact Timeframe
Will be contacted within 3 business days of assignment to a Tax Specialist · Form 13930 (p.3)
Withholding Rate Basis
Withholding is based upon net income at graduated rates, with a general rate of 30% · Form 13930 (p.1)
Before you submit
- 1Ensure all members of the group requesting a CWA are listed on the application, even if they do not share profit.
- 2Verify you have included the SSN or ITIN for every NRA listed, if known.
- 3Confirm that the preliminary budget and supporting documents are complete before submitting.
- 4Check that all documentation related to merchandising, endorsements, sponsorship, and reimbursement is attached (Form 13930 p.2).
- 5Verify you have included a spreadsheet listing all expenses for the event (e.g., manager, travel) (Form 13930 p.2).
- 6Confirm that the application includes documentation related to agreements presented to the athletic association.
- 7Declare under penalty of perjury that the application is true, correct, and complete.
How to file this form
- 1Complete all boxes on Form 13930 using information for the NRA(s), withholding agent, and alternate contact representative (Form 13930 p.2).
- 2Attach all required supporting documents, including income contracts, itinerary, and expense spreadsheets (Form 13930 p.2).
- 3Ensure the designated withholding agent has a US bank account and is enrolled in EFTPS (Form 13930 p.3).
- 4Sign the application to declare under penalties of perjury that it is true, correct, and complete (Form 13930 p.2).
- 5Submit the written application and attachments to begin the review process by a Tax Specialist.
Known limitations
- 1The application for IRS Form 13930 will be denied and returned if it is received by the IRS less than 45 days before the first event covered by the application.
- 2An NRA who has worked in the U.S. in a prior tax year will not be granted a CWA unless they are in paying and filing compliance (meaning they have filed and paid or arranged to pay past U.S. tax returns as appropriate).
- 3A nonresident alien individual must provide all requested taxpayer information if they choose to obtain a Central Withholding Agreement; failure to do so may prevent processing.
Field map
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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.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision 9-2022, and the instructions are dated 09/22. The source does not specify a page directing to a 'latest information' page.
What changed or needs a fresh check
- Edition date — confirm the revision reads 9-2022.
- Catalog Number — ensure the form displays 50991Q.
- Mailing address — Not stated in the official source (check IRS website).
- Signature — verify that all parties to the CWA sign, including NRA, withholding agent, and IRS.
- Application type — confirm you are submitting a written application for a Central Withholding Agreement.
Quick Facts
Downloads
After you file
- 1Keep a copy of the submitted Form 13930.
- 2If you are a paid preparer, ensure the application letter is completed and signed as described on Form 13930, providing identifying information (this step is voluntary).
- 3Provide any additional information requested by the IRS by the deadline specified when the request was made to avoid jeopardizing approval.
- 4If you are an NRA without an SSN in the U.S. on a work visa, plan to apply for an SSN while in the U.S.
Sources
- SRCInstructions p.1 — Central Withholding Agreement is a tool for nonresident entertainers and athletes working in the United States.
- SRCInstructions p.1 — Generally, Section 1441(a) of the Internal Revenue Code of 1986 requires withholding agents to deduct and withhold tax equal to 30 percent from certain income.
- SRCInstructions p.1 — An application must be received by the IRS at least 45 days before the first event covered by the application; the day of the event is not included in that computation.
- SRCInstructions p.1 — Applications can be submitted via fax to 1-866-715-1507 or by mail to Central Withholding Agreement Program, Internal Revenue Service, 24000 Avila Road, MS 6040 Laguna Niguel, CA 92677.
- SRCInstructions p.2 — Each CWA application must include a specific statement and be signed by the NRA or an authorized representative of the NRA.
- SRCInstructions p.3 — The authority for the IRS to request this information comes from Section 7801 of the Internal Revenue Code.
Common confusion points
When exactly must I send Form 13930?
The application must be received by the IRS at least 45 days before the first event; the day of the event is not included in that count.
What if my CWA application is missing information?
If I have previous income earned this year, what do I list on Form 13930?
Do all NRAs need to file and pay past U.S. taxes to get a CWA?
Where should the IRS send my form if I mail it in?
Workflow map
Related forms and next steps
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⚠ If something goes wrong
- The application will be denied if received less than 45 days prior to the first event.
Questions about IRS Form 13930
What is IRS Form 13930 used for?
This form helps nonresident entertainers or athletes establish an agreement with the IRS so that taxes are withheld from their earnings using graduated rates instead of standard flat rates. By filing Form 13930, the individual asks the IRS to manage how and when their income tax is taken out while they work in the U.S.
Who must file IRS Form 13930?
Nonresident entertainers and athletes who plan to work in the United States must file this form. The application requires signing by the nonresident alien (NRA) or an authorized representative of the NRA.
What information does IRS Form 13930 require?
The Form 13930 collects details about the individuals covered, such as their SSN or ITIN. It also requires information regarding tour dates/events and supporting documents like a Preliminary Budget.
When is IRS Form 13930 due?
The form must be submitted by the deadline provided by the IRS when requested. Delays in response may jeopardize the approval of the Central Withholding Agreement (CWA).
Where do I file IRS Form 13930?
While specific routing is not detailed, all CWA Deposits are required to be made using EFTPS. The application can be sent with supporting documents listed on Page 2.
How do I complete IRS Form 13930?
The initial application must include the NRA's name, SSN/ITIN, tour dates, and supporting documents. The entire form requires a declaration under penalties of perjury and must be signed by each NRA unless an authorized Power of Attorney (POA) is used.
What happens if IRS Form 13930 is filed incorrectly?
Failure to provide all of the requested information may prevent the IRS from processing the request for a Central Withholding Agreement (CWA).
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