Printable Form 2026

IRS Form 13920 – IRS Forms, Instructions, Pubs 2026

IRS Form 13920 – IRS Forms, Instructions, Pubs 2026 – Foreign athletes and entertainers performing in the United States often face complex U.S. tax withholding rules. The IRS Form 13920, officially titled Directed Withholding and Deposit Verification, plays a key role for withholding agents under a Central Withholding Agreement (CWA). This voluntary form helps verify that required tax deposits have been made correctly, ensuring smooth compliance and proper crediting of payments.

What Is IRS Form 13920?

Form 13920 is a short verification document used by designated withholding agents to report to the IRS:

  • Performance or event date(s)
  • Settlement amount paid to the nonresident alien (NRA) athlete or entertainer
  • Amount of tax withheld
  • Date the withheld tax was deposited

The IRS completes the withholding agent’s Employer Identification Number (EIN) section. The form also includes space to update contact information (firm name, contact person, address, phone, fax).

Key facts:

  • OMB Number: 1545-2102
  • Catalog Number: 50904H
  • Purpose (per IRS): To verify the deposit of withheld taxes on U.S.-source income paid to foreign athletes and entertainers.
  • Voluntary: Agents are not required to use it, but submitting it helps the IRS properly credit deposits and avoid processing delays.
  • Latest versions: The traditional PDF is dated October 2013; an updated online/mobile-friendly version (Rev. July 2025) is available on IRS.gov.

Who Uses Form 13920?

Only designated withholding agents who have entered into a Central Withholding Agreement (CWA) with a nonresident alien athlete or entertainer and the IRS use this form. Typical withholding agents include:

  • Managers or agents of the performer
  • Promoters or event organizers
  • Accountants or third-party representatives (must be independent of the athlete/entertainer)

The form is not for general 30% withholding situations—only for those operating under an approved CWA.

How Form 13920 Fits Into the Central Withholding Agreement (CWA) Program?

Without a CWA, payments to foreign athletes and entertainers for independent personal services in the U.S. are subject to 30% withholding on gross income. A CWA allows withholding based on estimated net income (after deductible expenses) at graduated tax rates, which is usually much lower.

CWA process overview:

  1. The athlete/entertainer files Form 13930 (Application for Central Withholding Agreement) at least 45 days before the first event.
  2. IRS approves and all parties (athlete, withholding agent, IRS) sign the CWA.
  3. The designated withholding agent becomes solely responsible for withholding, depositing, and reporting tax for all covered events.
  4. After events conclude, the agent performs a final accounting, withholds any additional tax due, and deposits it via EFTPS.
  5. The agent submits Form 13920 to verify the deposits.

The CWA also requires the withholding agent to file Form 1042 (Annual Withholding Tax Return for U.S. Source Income of Foreign Persons) and Form 1042-S for each year.

How to Complete and Submit Form 13920?

Fields on the form (from the official PDF):

  • Performance date (mmddyyyy)
  • Settlement Amount ($)
  • Amount Withheld ($)
  • Deposit Date (mmddyyyy)
  • Withholding Agent’s EIN (IRS completes)
  • Updated contact information (if needed)

Submission options:

  • Mail or fax to the address/fax number shown on the form (see “Return to” section).
  • The online version (Rev. July 2025) on IRS.gov/dmaf/form/f13920 offers a guided digital experience with sections for names/event dates, income and withholding, withholding agent information, and EFTPS deposit confirmation.

Tip: Always reference the deposit requirements in the Instructions for Form 1042. Deposits must be made through the Electronic Federal Tax Payment System (EFTPS).

Time estimate (per IRS): About 20 minutes to complete.

Why Use a CWA + Form 13920?

  • Lower withholding → More cash flow for the athlete/entertainer during the tour.
  • Single point of responsibility → One agent handles all withholding and reporting; other payers are relieved of liability.
  • Accurate final tax → Based on actual net income (subject to final return filing).
  • Deposit verification → Form 13920 helps the IRS quickly credit payments and reduces the risk of penalties or delays.

Related Forms and Resources (All Official IRS Links)

  • Form 13930 → Application for Central Withholding Agreement (with instructions)
  • Form 1042 & 1042-S → Annual reporting of withheld taxes
  • Publication 515 → Withholding on Nonresident Aliens and Foreign Entities
  • CWA Overview Page → IRS.gov/individuals/international-taxpayers/overview-of-the-central-withholding-agreement-program

Download the latest Form 13920 PDF (provided by user):
https://www.irs.gov/pub/irs-pdf/f13920.pdf

For the newest online version: IRS Form 13920 Online

Frequently Asked Questions (FAQs)

  • Is Form 13920 mandatory?
    No — its use is voluntary, but highly recommended for proper deposit crediting.
  • Can I use Form 13920 without a CWA?
    No — it is specifically tied to directed withholding under a CWA.
  • What if the final accounting shows additional tax due?
    The withholding agent must deposit the extra amount via EFTPS and can note it on Form 13920 or a follow-up submission.
  • Where do I send the form?
    Follow the “Return to” instructions printed on the current version of the form.

Final Thoughts

For foreign athletes, entertainers, and their U.S. representatives, the combination of a Central Withholding Agreement and IRS Form 13920 offers a compliant, efficient way to handle U.S. tax obligations. Proper use prevents over-withholding, ensures timely deposit verification, and keeps the IRS satisfied.

Always consult the latest IRS instructions or a qualified tax professional familiar with international taxation. Tax rules can change, and individual CWAs are fact-specific.

Sources: All information is drawn directly from official IRS publications, Form 13920, Form 13930 instructions, and the Central Withholding Agreement program page (current as of 2026).

Need help with a CWA application or Form 13920 submission? Contact the IRS Central Withholding Agreement Program directly or work with a tax advisor experienced in NRA artist/athlete taxation.