Pages 1 to 3: instructions
What a CWA is, its legal background, the IRS policy under Revenue Procedure 89-47, who can apply, when and where to apply, the documents to attach and what happens after the IRS receives the application.
13930
Application for Central Withholding Agreement
- Agency
- IRS
- Revision
- Rev. 9-2022
- Fillable fields
- 133
- Pages
- 6
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 13930: Application for Central Withholding Agreement
Form 13930 is the IRS Application for Central Withholding Agreement. The instructions say a Central Withholding Agreement (CWA) is a tool that can help nonresident entertainers and athletes who plan to work in the United States, and that it provides for withholding based upon net income at graduated rates, as opposed to 30% of gross income.
The application is sent to the IRS Central Withholding Agreement Program by the nonresident alien (NRA) entertainer or athlete or by an authorized representative. A CWA is an agreement between the NRA, a designated withholding agent and the IRS, and the instructions say it is effective only when all three have signed it. The instructions also say that in no event will a CWA reduce the amount of withheld taxes to an amount less than the anticipated income tax liability.
Pages 1 to 3 of the PDF hold the instructions. The application form follows, with a continuation page for contact persons and a continuation sheet for entertainment groups with several nonresident aliens. You can fill out Form 13930 free in your browser on this page and download it without an account.
What's on Form 13930
Section 1: Athlete/Entertainer
Legal name, address, U.S. taxpayer ID, date of birth, countries of residence and citizenship, athlete or entertainer, group name, percentage share of net income, stage name, marital status and business details, plus the EIN where 1042 deposits are made.
Section 2: Withholding Agent
Firm, contact person, address, U.S. taxpayer ID (EIN/SSN), voice and fax numbers, whether the agent is enrolled in EFTPS, and whether it acts as promoter, agent, venue or other. A declaration under penalties of perjury, signature and date follow.
Section 3: Contact Person
Name, firm, address and voice and fax numbers for the valid Form 2848 or Form 8821 holder the IRS contacts for more information. A continuation page holds more contact persons.
Continuation sheet for groups
For entertainment groups with multiple nonresident aliens: the athlete or entertainer fields repeated for each member, with boxes marked IRS Use Only.
How to fill out Form 13930
- 1
Check the timing
The instructions say the application is due at least 45 days before the first event covered by the CWA. An application the IRS receives less than 45 days before the first event will be denied and returned. The day of the event is not counted.
- 2
Set up the authorization
If a representative applies, the NRA signs Form 2848 or Form 8821. The instructions say it should cover, at a minimum, a CWA for the current year, Form 1040NR for the present and two prior years, and any Form 1042-S in the taxpayer's name for any year in question.
- 3
Complete Sections 1 to 3
Fill in the athlete or entertainer, the withholding agent and any contact person. Use the continuation sheet for more than one entertainer. The form says it is signed by each NRA on the application unless signed by a POA with authority under Form 2848.
- 4
Write the application letter
The rest of the application is a computer-generated letter with the facts the instructions list and the perjury statement they quote. The initial application includes the NRA names, SSN or ITIN if known, tour dates or event, POA as appropriate and a preliminary budget.
- 5
Attach the supporting documents
Entertainers attach income contracts, merchandising and sponsorship documents, an itinerary, a budget spreadsheet of gross income and U.S. expenses, and prior CWAs. Athletes attach bout and other agreements, event details, an expense spreadsheet and the travel party list.
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Where to send it, timing and after approval
Where to send
The instructions say to send the application and all documents by 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.
Deadline
At least 45 days before the first event covered by the CWA. The instructions give an example: for a performance on March 1, 2013, the application had to be received by January 15, 2013.
After the IRS receives it
The instructions say the applicant is contacted within 3 business days of assignment to a Tax Specialist. If the request is granted, the specialist notifies the applicant in writing and provides the agreement for signature.
Withholding and deposits
The withholding agent withholds and pays the tax through EFTPS on the dates and in the amounts in the CWA, gives a final accounting, and files Form 1042 and Form 1042-S for each tax year in which income is paid.
Compliance
The instructions say an NRA who worked in the US in a prior tax year will not be granted a CWA unless in paying and filing compliance, and that the NRA agrees to file Form 1040NR for the year of the CWA.
Tours crossing calendar years
The instructions say tours crossing calendar years may require additional information and will require a separate CWA for each year.
Related forms
2848
Power of Attorney and Declaration of Representative
92 fields, 2 pages
8821
Tax Information Authorization
45 fields, 1 page
8233
Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual
51 fields, 2 pages
1040-NR
U.S. Nonresident Alien Income Tax Return
171 fields, 2 pages
1042
Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
134 fields, 2 pages
1042-S
Foreign Person's U.S. Source Income Subject to Withholding
300 fields, 7 pages
Who fills out Form 13930?
The instructions say individual nonresident alien entertainers and athletes, or their authorized representatives, apply. The completed application goes to the IRS.
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Questions about Form 13930
What is a Central Withholding Agreement?
The instructions describe it as a tool for nonresident entertainers and athletes who plan to work in the United States. It provides for withholding on projected net income at graduated rates instead of 30% of gross income.
Does a CWA lower the tax owed?
The instructions say that in no event will a CWA reduce the amount of withheld taxes to an amount less than the anticipated income tax liability.
How early does the IRS need the application?
At least 45 days before the first event covered. The instructions say an application received less than 45 days before the first event will be denied and returned.
Can someone else apply for the athlete or entertainer?
Yes. An authorized representative may apply, with a Form 2848 or Form 8821 signed by the NRA.
Who can be the withholding agent?
The instructions say the designated withholding agent is an independent third party unrelated to the NRA, or entities owned by the NRA. The CWA program requires a US bank account and enrollment in EFTPS.
Where are the instructions for Form 13930?
They are printed on pages 1 to 3 of the same PDF, before the application form.