Upcoming Pilot Program – Form 13930-A Simplified CWA

The Central Withholding Agreement (CWA) Program will soon be launching a pilot program for the revised Form 13930-A Simplified CWA Application process.  The revised Form 13930-A will expand certain eligibility criteria, allow for expenses, and eliminate the requirement to make CWA deposits in advance.   The revised Form 13930-A Simplified CWA Application will require submission of the Form 13930-A through the use of the IRS Secure Messaging system (SM).  The use of IRS SM will allow for the secure exchange of information and improve efficiency of Form 13930-A Simplified CWA Application processing.

During the pilot period, Form 13930-A will be accepted only from individuals selected for the pilot.  To participate in the pilot, you must submit a statement of interest during the pilot application period ending September 29, 2021, and:

  1. Be a U.S. Person
  2. Be eligible to sign CWA documents on behalf of CWA applicants under Form 2848, Power of Attorney and Declaration of Representative (see Authority Granted under Form 2848 Instructions)
  3. Have no ownership interest in any entity deemed ineligible to participate in the CWA program
  4. Be the owner/responsible officer of an entity enrolled in EFTPS for Business, AND under the EIN of that entity:
    a. Served as a Designated Withholding Agent (DWA) on a CWA for tax year 2019 or prior, 
    b. Made EFTPS Form 1042 CWA withholding deposits for tax year 2019 or prior,
    c. Filed all required Forms 1042 and 1042-S and made all required payments
    d. Will enroll in IRS Secure Messaging system
  5. Expect to submit a Form 13930-A application with:
    a. Gross income not exceeding $20,000 for each event and $200,000 in total
    b. Itinerary covering no more than 35 days
    c. No tour events outside of the U.S., Canada, or Mexico
    d. DWA entity that is an independent third party not related to, owned by, or controlled by a Form 13930-A applicant

If you meet the above criteria and are interested in participating in the Form 13930-A pilot, please submit a statement containing the following information via fax to 866-715-1507 by close of business on September 29, 2021:

  1. Confirmation of eligibility for items 1-5 above
  2. Name of individual who is the owner/responsible officer of the Designated Withholding Agent entity meeting item 4 above, AND
    a. Designation under which individual will be authorized to act before the IRS (Enrolled Agent, CPA, Attorney, etc.),
    b. Phone and fax number
  3. Name and EIN of DWA entity meeting item 4 above

No Comments Yet.

Leave a comment

Your email address will not be published. Required fields are marked *

Visit Us On FacebookVisit Us On Linkedin