Cerex Advisory

Default 30% gross withholding strangles touring and purse cash flow.We model IRS-defensible budgets and negotiate Central Withholding Agreements (CWAs) so international artists, performers, and athletes pay tax on actual net profit instead of gross receipts.Strict Intake: Petitions must be received by the IRS at least 45 days prior to the first performance or competition date. Engagements commencing inside 60 days of the first event are not accepted.

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Who You Are

UK, EU, Canadian, and Australian talent managers, sports agents, and business managers handling:Music & Touring: Mid-tier theater, club, and festival runs (1,000–5,000 cap routing).Athletics & Combat Sports: Fighters and competitors appearing on major televised cards, tournament circuits, or multi-date U.S. swings with gross purses/prize pools of $25k to $250k+.Core CWA Mandate:IRS Form 13930 Filing & Forensic Budgeting: Modeling legitimate, audit-proof U.S. expense deductions, including GSA per diems, dedicated travel, crew/cornermen compensation, and training camp or production overhead.IRS Representation: Direct negotiation with IRS CWA Program specialists to secure reduced, graduated withholding schedules.Settlement Release: Issuance of IRS-approved withholding letters to promoters, sanctioning bodies, and venues to unfreeze box-office settlements and purse disbursements.Firm Boundaries & Add-onsRepresentation Only (Form 2848): Cerex is retained exclusively for tax advisory and IRS negotiation. We do not hold escrow, take custody of funds, make EFTPS tax deposits, or act as the Designated Withholding Agent (DWA). DWA functions remain with the client's domestic promoter, agency, or payroll entity.Excluded Services: State withholding waivers/exemptions (e.g., CA Form 588/590) and mandatory year-end individual/corporate tax filings (Forms 1040-NR / 1120-F) are scoped independently.

Tracy Ayers, CPA

Tax professional since 2015. Spent the 2000s on the show circuit.