The Internal Revenue Service (IRS) recently released Form 13930 Application for Central Withholding Agreement (CWA). A CWA can help non-resident entertainers and athletes who plan to work in the US because it provides for the correct amount of withholding based upon net income at graduated rates. Taxation of Foreign Athletes and Entertainers on irs.gov has links to more information for the individuals, their agents, tax advisors and the venues that hire them.