Document Upload Tool for Central Withholding Agreements and letters

The Document Upload Tool (DUT) is a fast and safe way to send us information about nonresident alien artist or athlete withholding agreements and letters. You can use it to respond to Letter 4289. Don’t use this tool to file a tax return.

With the DUT, you can:

• Send documents quickly and securely through your web browser
• Correspond with us when it is convenient for you
• Reduce the need to use fax or mail delivery

Who can use it

Taxpayers, authorized representatives, and withholding agents can use the DUT for nonresident alien artist and athlete withholding tax purposes.

Use the Document Upload Tool

What you need

To upload your documents and verify your identity, you’ll need to enter:

• The access code and office address from the letter
• The professional name of the artist or athlete
• The Employer Identification Number (EIN) for the withholding agent

How to send a document

1. Access the DUT at IRS.gov.
2. Agree to the Authorized Use and Privacy Statements.
3. Indicate that you have an access code.
4. On the input screen, enter the access code from the letter.
5. Select the current tax year.
6. Enter the artist’s or athlete’s professional name in the Business Name field.
7. Enter the withholding agent’s EIN in the Business Employer Identification Number (EIN) field.
8. On the next screen, select each PDF, JPG, JPEG or PNG file you want to upload.
9. Submit the documents and get confirmation that we received them.