IRS Form 13930-A "Application for Central Withholding Agreement Less Than $10,000"

What Is IRS Form 13930-A?

This is a tax form that was released by the Internal Revenue Service (IRS) - a subdivision of the U.S. Department of the Treasury on April 1, 2020. As of today, no separate filing guidelines for the form are provided by the IRS.

Form Details:

  • A 7-page form available for download in PDF;
  • Actual and valid for filing 2020 taxes;
  • Additional instructions and information can be found on page 4 of the document;
  • Editable, printable, and free;
  • Fill out the form in our online filing application.

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Department of the Treasury - Internal Revenue Service
13930-A
OMB Number
Form
Application for Central Withholding Agreement
1545-2102
(April 2020)
Less than $10,000
Section 1 - Group Information
a. Name of group
b. Number of applicants
c. Number of group members
d. List the name(s) of anyone in the group that is not included in this application
e. Advance withholding amount
(see instructions)
f. Withholding agent company name
g. Withholding agent contact name
(first/last)
h. Withholding agent FEIN
i. Withholding agent telephone number
j. Withholding agent FAX number
k. Withholding agent address
(street, city, state and ZIP code)
Section 2 - Itinerary
(See Instructions)
Event Date
Venue Name
Venue City
Venue State
Gross Income
Section 3 - Applicant
Part I - Applicant Information
Applicant 1
a. Legal first name & middle initial of applicant
b. Legal last name of applicant
c. U.S. Taxpayer ID
(SSN/ITIN)
d. Date of birth
e. Marital status
f. Passport number
g. Passport country
(mm/dd/yyyy)
Single
Married
h. Address
(street, city, state and ZIP code)
i. Country of residence
j. Country of citizenship
k. Applying as
l. Stage name
(if different from taxpayer name)
Athlete
Entertainer
m. Income allocation
n. Withholding allocation
(see instructions)
(see instructions)
Part II - Applicant Questions
1a. Have you provided personal services in the US within the current and prior four (4) calendar years
Yes
No
1b. If yes, which year(s)
1c. Were the tax return(s) for all the year(s) listed above filed with the same tax identification number listed
Yes
No
on this application
1d. If no, list tax identification number listed on the filed returns for each year
2. Did you perform personal services in the same calendar year of the tour in this application that was not
Yes
No
reported on a prior CWA
(if yes, see Instructions - Supporting Documentation Required to Evaluation Application)
3a. Did you receive prior CWA(s) in the same calendar year of the tour in this application
Yes
No
3b. If yes, List any prior CWA(s)
13930-A
Catalog Number 72259V
www.irs.gov
Form
(Rev. 4-2020)
Department of the Treasury - Internal Revenue Service
13930-A
OMB Number
Form
Application for Central Withholding Agreement
1545-2102
(April 2020)
Less than $10,000
Section 1 - Group Information
a. Name of group
b. Number of applicants
c. Number of group members
d. List the name(s) of anyone in the group that is not included in this application
e. Advance withholding amount
(see instructions)
f. Withholding agent company name
g. Withholding agent contact name
(first/last)
h. Withholding agent FEIN
i. Withholding agent telephone number
j. Withholding agent FAX number
k. Withholding agent address
(street, city, state and ZIP code)
Section 2 - Itinerary
(See Instructions)
Event Date
Venue Name
Venue City
Venue State
Gross Income
Section 3 - Applicant
Part I - Applicant Information
Applicant 1
a. Legal first name & middle initial of applicant
b. Legal last name of applicant
c. U.S. Taxpayer ID
(SSN/ITIN)
d. Date of birth
e. Marital status
f. Passport number
g. Passport country
(mm/dd/yyyy)
Single
Married
h. Address
(street, city, state and ZIP code)
i. Country of residence
j. Country of citizenship
k. Applying as
l. Stage name
(if different from taxpayer name)
Athlete
Entertainer
m. Income allocation
n. Withholding allocation
(see instructions)
(see instructions)
Part II - Applicant Questions
1a. Have you provided personal services in the US within the current and prior four (4) calendar years
Yes
No
1b. If yes, which year(s)
1c. Were the tax return(s) for all the year(s) listed above filed with the same tax identification number listed
Yes
No
on this application
1d. If no, list tax identification number listed on the filed returns for each year
2. Did you perform personal services in the same calendar year of the tour in this application that was not
Yes
No
reported on a prior CWA
(if yes, see Instructions - Supporting Documentation Required to Evaluation Application)
3a. Did you receive prior CWA(s) in the same calendar year of the tour in this application
Yes
No
3b. If yes, List any prior CWA(s)
13930-A
Catalog Number 72259V
www.irs.gov
Form
(Rev. 4-2020)
Page 2 of 7
Section 4 - Representative Information
Attach signed and completed Form 2848 or Form 8821 for each applicant
Section 5 - Terms and Conditions
Read the Terms and Conditions in the instructions and complete the Simplified CWA Declaration for each applicant.
13930-A
Catalog Number 72259V
www.irs.gov
Form
(Rev. 4-2020)
Page 3 of 7
Simplified Central Withholding Agreement Declaration
Applicant 1
Central Withholding Agreement, hereinafter “CWA,” effective as of date prescribed by the IRS and between parties listed below.
Parties agree to the following terms and conditions:
1. Applicant is a non-resident alien with respect to the United States.
2. All withholding of U.S. Federal income tax shall be in accordance with IRC §1441, as modified by this CWA entered into pursuant
to Treas. Reg. §1.1441-4(b) (3).
3. Gross income is less than $10,000 and the applicant and designated withholding agent understand that no expenses will be
considered in determining the amount of withholding due under this agreement.
4. Designated Withholding Agent is required to submit the advance withholding amount through Pay.gov and all required
documentation when the application is submitted.
5. With at least five (5) days notice to the designated withholding agent, the CWA Program Manager or other individual(s) designated
in the notice including CWA employee, and/or CWA Group Manager may conduct a site visit to an event covered by the CWA.
The artist (or athlete) and the designated withholding agent will obtain permission from the venue, promoter, or other required
persons to allow the Group Manager or CWA employee to conduct the site visit.
6. Designated Withholding Agent shall reflect all withholdings made pursuant to this CWA on its Form 1042, for the benefit of
Applicant. Designated Withholding Agent agrees to timely file Form 1042 and Form 1042-S. Designated Withholding Agent shall
timely provide Applicant with a copy of Form 1042-S reflecting the withholdings made pursuant to the CWA.
7. Upon request, copies of Form 1042 and Form 1042-S filed with respect to payments made to Applicant for the periods covered by
the CWA will be furnished to the CWA Program
8. Applicant agrees to timely file Form 1040NR, U.S. Nonresident Alien Income Tax Return, for the current taxable year.
9. If any material fact represented to the IRS by Applicant and/or Designated Withholding Agent is erroneous or inaccurate, Applicant
and/or Designated Withholding Agent will be ineligible to enter into a CWA agreement for the remaining of the year of discovery
and two subsequent tax years.
Applicant wishes to obtain a Central Withholding Agreement between the nonresident alien athlete/entertainer, the withholding agent,
and the Internal Revenue Service covering the services to be provided as shown in this application.
Under penalties of perjury, I declare that I have examined the application of the Simplified CWA and accompanying schedules and
statements as set forth in the Instructions, and to the best of my knowledge and belief, they are true, correct, and complete
IN WITNESS WHEREOF, the signatories hereto have caused this Agreement to be executed by their duly authorized representatives
Applicant
Signature of applicant
Date
Legal name of applicant
Solo stage name or group name
(print/type)
(print/type)
Designated Withholding Agent
Signature
Date
Name
Firm name of withholding agent
(print/type)
Signatory Designation and Successors in Office
(To be Completed by IRS)
Signature
Date
Name
Title
(print/type)
CWA assignment number
CWA effective date
Tour start date
Tour end date
Allocated gross tour income
Allocated withholding amount
13930-A
Catalog Number 72259V
www.irs.gov
Form
(Rev. 4-2020)
Page 4 of 7
Instructions for Form 13930-A, Application for Central Withholding Agreement
Less than $10,000
What is a Central Withholding Agreement?
Each individual requesting a CWA must submit a timely application
package. This includes all members of the group, regardless as to
Central Withholding Agreement (CWA) is a withholding agreement
whether or not they share in the profit of the tour or event. This also
between nonresident entertainers and athletes and the IRS that provides
includes any back-up singer or musician who requests a CWA. The Form
for withholding at a graduated rate instead of 30 percent.
13930-A including declaration pages must be submitted with the
withholding payment. Attachments and written explanations that are
Requirements for the Non-Resident Alien Athlete or
included with the submission should include the group name and the
Entertainer (NRAAE)
designated withholding agent employer identification number (EIN).
1. Provide a SSN or apply for SSN while in the U.S. (See www.ssa.gov
The size of the PDF file that includes all Form 13930-A submission
for information).
documents can’t exceed 15MB. If your PDF file exceeds this limit,
2. File tax returns for prior years. Tax returns must have posted to the
remove attachment portions so that the PDF file doesn’t exceed 15MB.
account as of the application submission date to be considered filed
The portion of the document that cannot be included in the PDF due to
for CWA purposes.
the 15MB file size limitations may be faxed directly to the IRS at
3. Pay or arrange to pay taxes due for all years.
844-202-9610. It should be faxed to the IRS within one hour after the
4. Agree to timely file and pay Form 1040NR or Form 1040NR (EZ) for
Form 13930-A and attached PDF file were successfully filed and the
the year of the CWA.
Pay.gov payment confirmation has been generated. The fax coversheet
must include the Pay.gov Tracking ID Number, designated withholding
Requirements for Designated Withholding Agent
agents EIN and the group name.
1. Sign and comply with the terms of the CWA.
What happens after IRS receives the Application
2. Be an independent third party unrelated to the NRAAE, or entities
owned by the NRAAE.
The application package will be reviewed. If the request for a CWA is
3. Withhold and pay withholding tax required by CWA.
granted, the NRAAE will be notified in writing and provided the executed
declaration page. A CWA is not in effect until all parties have signed the
4. Have a U.S. bank account and make any required payments through
declaration page and it has been executed by the IRS. The IRS will apply
Pay.gov.
the payments of advance withheld tax to the 1042 account designated by
Steps to Apply for a Simplified CWA
the withholding agent. Each withholding agent must file Form 1042 and
Form1042-S for each tax year in which income is paid with respect to the
Who can apply?
period and events covered by the CWA.
Individual nonresident alien athlete or entertainer (NRAAE) who perform
All information requested under “Application must Include” below must
or participate in U.S. events can apply.
be submitted with the application. Submitting an incomplete application
will result in the automatic denial of the CWA. If the CWA is denied, the
Starting October 1, 2018, NRAAEs must have U.S. gross income of at
authorized representative will be notified in writing. The payment
least $10,000 (including income estimated on the CWA application
submitted with the denied application cannot be applied as a credit
budget) eligible to apply for a withholding agreement using Form 13930.
towards any prior or future CWA Form 13930-A or Form 13930
NRAAEs that have gross income of less than $10,000 may apply for a
applications. The IRS will apply the payment to the Form 1042 account
CWA with no expenses under the simplified procedures using Form
of the payer. To apply for a refund, refer to Form 1042, Annual
13930-A.
Withholding Tax Return for U.S. Source Income of Foreign Persons
When to apply
Instructions.
Application must be submitted at least 45 days before the first event
Application must include
covered by the CWA or it will be denied.
1. A complete application Form 13930-A with the signed Simplified CWA
Example: An artist has a performance scheduled for March 1, 2013. In
Declaration page(s), for each NRAAE.
order for the application to be considered, it must be received by IRS 45
days prior to the performance which is January 15, 2013. If the
2. Form 2848, Power of Attorney and Declaration of Representative or
application is received on January 16, 2013, the application will not be
Form 8821, Tax Information Authorization for each NRAAE, if
processed since it was not received 45 days prior to the first event. Note:
applicable.
For the computation of the number of days, the day of the event is not
3. Advance withholding payment deposit confirmation information.
included since the application must be received prior to the first event.
Required Supporting Documentation to Enable
How to apply
Evaluation of the Application
Complete the CWA application form, declaration page, and provide a
1. Settlement statements reflecting 30% withholding on any U.S. source
typed letter with the information and attachments requested below.
income previously earned in calendar year not claimed on CWA or
File Form 13930-A and accompanying documents electronically with the
statement that no prior income was earned. If at the time of the
advance withholding payment via Pay.gov (enter the term “Form 13930-
application, NRAAE performed services at any non-CWA events for
A” in the search box ). Paper copies of this form and related Form
which proof of 30% WH cannot be provided, the NRAAE will not be
13930-A submission documents will not be accepted.
eligible for a Simplified CWA (Form 13930-A).
The designated withholding agent must submit the completed application
through Pay.gov when making the advance withholding payment. Before
Entertainer(s) attach the following
submitting Form 13930-A, be sure the designated withholding agent has:
1. Documentation of income should include (but not be limited to) all
• Established a Pay.gov account.
contracts, letters of understanding, offer letters, engagement letters,
• Created a single PDF file that contains all Form 13930-A
agreements with employers, agents, representatives, promoters,
submission attachments and the required documents specified in
venues such as exhibition halls and the like
these instructions. See Application must include for additional
2. Documentation of merchandising, endorsements, sponsorship income,
details.
production or tour support, and reimbursement for the tour.
• Notified their financial institution and put a filter on their corporate
account authorizing ACH payments from Withholding Tax (entry
name) 2009290004 (company ID).
13930-A
Catalog Number 72259V
www.irs.gov
Form
(4-2020)
Page 5 of 7
3. An itinerary of dates and locations of all performances or events to be
Box e - The total amount of the advance withholding payment made for
covered by the CWA. Include any anticipated performances that may
all NRAAEs on this application. This amount will equal the sum of
be in negotiation or planning. Tours crossing calendar years may
Section 3, Part I, Box m for all applying NRAAEs.
require additional information and will require a separate CWA for
Box f - i - Withholding Agent Contact information – self explanatory
each year.
Section 2 – Itinerary
4. A schedule of the gross tour income containing the proposed budget
showing itemized estimates of all gross income (including but not
The group itinerary information (Event date, venue Names, Venue City/
limited to income attributable to items listed in 1 and 2 above). The
State, Venue Gross Income). Venue gross income is all income that the
income reported on the schedule of gross income must include all
group anticipates receiving as a result of performing personal services at
income as specified in each performance agreement/contract. The
that venue, including but not limited to guarantees, overage,
schedule of gross income must be reported in U.S. dollars. If the
merchandise, sponsorships, and production or tour support income.
income on a contract appears in a foreign currency, you must convert
Income must be reported in US dollars.
the income to U.S currency using the most current exchange rate
available at the time of the application, the average exchange rate for
Section 3 – Applicant
the prior 12 months, or the most current yearly exchange rate found at
https://www.irs.gov/individuals/international-taxpayers/yearly-average-
Part I – Application Information
currency-exchange-rates. You must also provide a calculation of the
Box a - The legal first name and middle initial of the applicant
conversion, including the exchange rate used.
Box b - The legal last name of the applicant
Athlete(s) attach the following
Box c - U.S. tax identification number SSN or ITIN.
1. Copies of all agreements presented to the athletic association (e.g.,
Box d - Applicants date of birth in mm/dd/yyyy format.
bout agreements).
Box e - The marital status as of the date the application will be
2. Copies of any other agreements regarding residual income, such as
submitted.
Pay Per View or exclusive television rights to the athlete's home
country.
Box f – h - Self-explanatory
3. Copies of documents related to any other income such as
Box i - Application county of residence as of the application date.
endorsement income or sponsorship contracts.
Box j - Applicant country of citizenship as of the application date
4. Date and location of the event and the promoter name.
Box k - Appropriate status checked
Specific Line Instructions
Box l - Applicant stage name if different from the name in Boxes a and b.
Section 1 – Group Information
Box m- The NRAAE profit sharing percentage. If the NRAAE does not
share in the Group’s profits and receives a set fee enter 100% followed
Box a - List of the group's name. If performing as an individual, list the
by the set amount.
entertainer or athlete stage name or performing as name, if different from
the individual’s legal name.
For example: A supporting musician is being paid a set rate of $2000.
You will enter 100% - $2000 in Box l.
Box b - Total number of NRAAEs applying for a CWA with this
application. Section 3 – Applicant for each NRAAE must be completed.
Box n
Section 3 will expand for the number of NRAAEs entered in this box.
Step 1 - Compute NRAAE Allocated Gross Income for each NRAAE that
Box c - Total number of members in the group. Some groups may
share in the Group profit by multiply the Gross Tour.
contain U.S. person or NRAAEs that are not applying for a CWA.
Group Gross Income
Box d - If box c is greater than box b, the names of anyone in the group
x Income allocation (Box l)
that is not included in the application are listed. A separate schedule is
attached if there is not enough space on the application.
NRAAE Allocated Gross Income
Step 2 - Compute the require withholding for each NRAAE
(a)
(b)
(c)
(d)
(e)
If NRAAE Allocated Gross
Enter the NRAAE
Multiplication
Multiply
Subtraction Amount
Required Advance Withholding
Income is -
Allocated Gross
Amount
(a) by (b)
(Subtract (d) from (c). Enter the
Income from Step 1
Results Here and in Box n)
At least $1 but not more
X 10% (0.10)
than $9,875
At least $9,875 but not
X 12% (0.12)
$197.50
more than $10,000
Part II – Applicant Questions (Failure to Answer These
Questions will Result in an Automatic Denial of the CWA)
1a. If the applicant has provided personal services in the U.S. for the
1d. List the taxpayer identification number you used when filing the
current year or prior four (4) calendar years from the date of this
returns listed in 1b. If you filed the returns without a number or with
application answer yes and continue to 1b. If no, continue to 2.
an application for the number, list the temporary number provided to
you by the IRS when processing the return. Failure to provide this will
1b. List all applicable years and continue to 1c.
result in an automatic denial of a CWA. Taxpayers are responsible
1c. If Part 1 Box b is blank answer no and continue to box 1d. If the
for the filing of their tax returns for years with a filing requirement.
same tax identification number listed in Part I Box b was used to file
Taxpayers must exercise due diligence to ensure their returns were
tax returns for the years listed in 1b check yes and continue to 2. If,
filed and posted by the Internal Revenue Service.
no continue to 1d.
13930-A
Catalog Number 72259V
www.irs.gov
Form
(Rev. 4-2020)
Page of 7