Transcription of Central Withholding Agreement
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Catalog Number 13930 (Rev. 6-2018)Instructions on how to apply for a Central Withholding AgreementWhat is a Central Withholding Agreement ? Central Withholding Agreement (CWA) is a tool that can help nonresident entertainers and athletes who plan to work in the United States. A CWA provides for Withholding based upon net income at graduated BackgroundGenerally, Section 1441(a) of the Internal Revenue Code of 1986 requires all persons having the control, receipt, custody, disposal, or payment of certain items of income from sources within the United States of any nonresident alien individual, to deduct and withhold from such income a tax equal to 30 percent thereof.
Catalog Number 50991Q. www.irs.gov Form . 13930 (Rev. 6-2018) Instructions on how to apply for a . Central Withholding Agreement. What is a Central Withholding Agreement?
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