ALERT: IRS Launches Simplified CWA Form - (10/10/19)
Following a public comment period and informational webinar, the IRS has finalized and launched Form 13930-A, which can be used to apply for a Central Withholding Agreement (CWA) for applicants earning less than $10,000. Although there are a few updates from the draft version that had been previewed over the summer, there are a few items raised by the arts community that were not changed. While arts representatives remain in dialogue with the IRS in hopes of addressing concerns, there is some risk in the meantime. Applicants will need to take great care; there is a risk that unintended errors or inaccuracies will render the applicant and/or designated withholding agent ineligible to enter into a CWA agreement for up to a three year period. The Form 13930-A contains specific instructions that differ from the traditional CWA that is available to artists whose income exceeds $10,000 and the instructions, which begin on page 4 of the form, and merit very careful review. In case of difficulty accessing the 13930-A from the IRS website within your web browser, try first downloading the PDF – if the link directs you to a page that reads “Please wait…” with a message that your PDF viewer may not be able to display the document, go ahead and download that PDF as is, then open it from your desktop and the form should appear. You can also access a non-fillable version of the form here.
For additional information or questions about the CWA program, email the CWA Program at the IRS. Note: Please do not provide any personal information such as Taxpayer Identification Number, Social Security Number, or address. For security reasons, the IRS will not be able to answer questions about anyone’s account over the Internet.