A Central Withholding Agreement is a contract between three parties: a non-resident athlete or entertainer; a paying/withholding agent representing the athlete or entertainer; and the Internal Revenue Service. This contract presents ...

Anyone who is not a U.S. citizen or U.S. resident with 'green card' status is considered a nonresident alien.

A withholding agent is any person who has receipt, control, custody and disposal of a nonresident alien's income that is subject to withholding under U.S. tax law. A withholding agent accepts ...

The CWA application requires the following information: Contract specifying the compensation the nonresident alien will earn in the U.S. Estimate of ...

The earlier we are involved the better we can represent your interests. However, we understand the fast-paced nature of the sports and entertainment industries, and we will do everything we can ...