Overview of the Central Withholding Agreement program

The Central Withholding Agreement (CWA) program helps foreign artists and athletes who are paid for U.S. performances:

Understand their federal tax responsibilities
Meet their tax filing and payment obligations
Request a lower rate of tax withholding

Purpose of a CWA

A nonresident alien (NRA) artist or athlete, who performs independent personal services during U.S. events, can apply for a CWA to request a lower withholding rate. A CWA is an agreement between the NRA, a designated withholding agent, and the IRS. The CWA’s tax withholding is based on the NRA’s net income.

Eligibility for a CWA

An NRA artist or athlete who meets the following requirements can apply for a CWA.

All required tax returns have been filed
Arrangements have been made to pay any taxes due
A designated withholding agent has been chosen
Agreements are available for all events

Applying for a CWA

To apply for a CWA, the NRA artist or athlete must complete Form 13930, Application for Central Withholding Agreement PDF, and provide all requested documents and information. The application must be submitted to the IRS no later than 45 days before the first itinerary event. It can be sent by fax to 866-715-1507 or by mail to:

Central Withholding Agreement Program
Internal Revenue Service
25520 Commercentre Dr.
Lake Forest, CA 92630-8884

The IRS does not process applications submitted after the 45-day deadline.

After receipt of the CWA application

The IRS will confirm receipt of a timely application no later than seven days after it is sent. An application review will then be completed to decide if each taxpayer meets all eligibility requirements. The IRS may request more information during the review.

The IRS will only process an application when both the NRA and the designated withholding agent are eligible for a CWA and when all documents and information are provided.

If the Form 13930 application is processed, the NRA and the designated withholding agent will be asked to sign the CWA. The document lists the agreement’s terms and conditions. These include a requirement to timely file a federal income tax return for the year covered by the CWA. The agreement is returned to the IRS and will be effective when all three parties have signed the document.

Amount of withholding tax

An NRA artist or athlete performing independent personal services at a U.S. event will usually have 30% withheld from the gross income earned. However, the withholding is typically lower when a CWA is in effect because it can be calculated at a reduced rate based on the net income earned.

Paying foreign performers for U.S. events

A person who has control over the income a nonresident alien artist or athlete earns from a U.S. performance is a withholding agent. A withholding agent must usually withhold and deposit taxes from any type of payment made to the NRA. This includes payments directly to the NRA or to an agent, a manager, or a representative. No document can override this responsibility unless there is a CWA in effect.

If the withholding agent does withhold from the NRA’s income, the tax must be deposited through the Electronic Federal Tax Payment System (EFTPS). The withholding agent must use an Employer Identification Number to enroll in EFTPS as a business and make Form 1042 deposits. More information about nonresident alien withholding can be found at:

Help from the CWA program

Review the Frequently asked questions (FAQs) about foreign artist and athlete withholding for additional information about CWAs and withholding agent responsibilities. If the FAQs do not have the answer needed, send an inquiry to the CWA program by email. Do not include any personal information in the email like taxpayer identification numbers or mailing addresses. For security reasons, the IRS cannot answer account questions by email.

Application for a Social Security number

After entering the U.S., a nonresident alien artist or athlete performing personal services should apply for a Social Security number (SSN). Getting an SSN will help the NRA meet all U.S. taxpayer identification number requirements. The Social Security Administration can explain how to apply for an SSN.