Athletes, Artists and Entertainers


Central Withholding Agreement


A Central Withholding Agreement (CWA) is a legal tool allowing foreign athletes, artists and entertainers who tour the United States pay an amount of withholding tax based on their net income rather than on 30% of their gross receipts.


Without a CWA, any overpayment of withholding tax may be refunded only after the athlete or entertainer file an income tax return. This process may take up to 18 months. A CWA dramatically reduces this delay, making the proceeds available shortly after the performance.


To request information about how Tax-Lynx can help you set a CWA, fill out the form in this section.

Request Information about a CWA