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The withholding agent, the athlete/entertainer and the performance date (mmddyyyy).
13920
Directed Withholding and Deposit Verification
Form 13920, Directed Withholding and Deposit Verification, is a one-page form a withholding agent returns to the IRS. It names a withholding agent, an athlete or entertainer and a performance date, and asks the withholding agent for the settlement amount, the amount withheld, the deposit date and the withholding agent's EIN.
The form's privacy notice explains the context: section 1441 requires withholding agents to report and pay over to the IRS taxes withheld from certain U.S. source income of foreign persons, Form 1042 reports the amount of withholding, and Form 13920 is used to verify the deposit of the withheld amount. The notice says its use is voluntary.
The IRS publishes no separate instructions for this form; everything here comes from the form itself. You can fill out Form 13920 free in your browser on this page and download the result without an account.
The withholding agent, the athlete/entertainer and the performance date (mmddyyyy).
Settlement amount and amount withheld in dollars, the deposit date (mmddyyyy) and the withholding agent's EIN.
Firm name, name of contact, two address lines, city, state and ZIP code, telephone number and fax number, completed by the IRS.
A space beside the contact block for the withholding agent's corrections or additions to its contact information.
Return to: Internal Revenue Service, with Attn, By Mail and By Fax lines, followed by the Privacy Act and Paperwork Reduction Act Notice.
Enter or confirm the withholding agent's name, the athlete or entertainer and the performance date in mmddyyyy format.
Enter both dollar amounts in the spaces marked ($).
Enter the deposit date in mmddyyyy format and the withholding agent's EIN. The privacy notice says section 6109 requires the identifying number on what is filed.
Review the contact block completed by the IRS and write any corrections or additions in the space provided.
Send the form to the Internal Revenue Service by mail or fax, using the Attn, mail and fax details in the Return to block.
You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.
Back to the Internal Revenue Service, by mail or by fax. The blank form prints no address or fax number, only the Attn, By Mail and By Fax lines of the Return to block.
The form points to "Deposit Requirements" in the instructions for Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons.
The privacy notice says the use of Form 13920 is voluntary, and that not providing the information in a timely manner may delay the IRS's ability to properly credit the deposit.
The privacy notice says providing false or fraudulent information may subject the filer to penalties.
The privacy notice gives an estimated average time of 20 minutes.
1042
134 fields, 2 pages
1042-S
300 fields, 7 pages
1042-T
19 fields, 2 pages
13930
133 fields, 6 pages
8453-WH
21 fields, 2 pages
8879-WH
10 fields, 2 pages
The form is addressed to a withholding agent, which provides the deposit information and returns the form to the IRS. It is not completed by the athlete or entertainer it names.
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The withholding agent. The form asks it to provide the deposit information and return the form to the IRS.
The privacy notice says it is used to verify the deposit of an amount withheld, while Form 1042 reports the amount of withholding.
The privacy notice says its use is voluntary, but not providing the information in a timely manner may delay the IRS's ability to properly credit the deposit.
To the Internal Revenue Service, by mail or fax, at the details in the Return to block. The blank form leaves those lines empty.
No. The form names the athlete or entertainer but has no signature or entry lines for that person.
The IRS publishes no separate instructions. The form refers to the Deposit Requirements section of the instructions for Form 1042.