Form 13930 will be used by an individual who wishes to have a Central Withholding Agreement (CWA). This form instructs him regarding how to make his application for consideration. IRS Section 1441(a) requires withholding on certain payments of Non Resident Aliens (NRAs). Section 1.1441-4(b)(3) of the Income Tax Regulations provides that the withholding can be considered for adjustment if a CWA is applied for and granted. Form 13920 is used by withholding agents to verify to IRS that required deposits were made and give the amount of such deposits.
US Code:
26 USC 1441
Name of Law: Withholding of tax on nonresident aliens.
Form 13930 will be used by an individual who wishes to have a Central Withholding Agreement (CWA). Form 13920 is used by withholding agents to verify to IRS that required deposits were made and give the amount of such deposits.
We are seeking OMB approval to add Form 13920 under this approval number. The addition of Form 13920 under the current approval number will result in an estimated burden increase of 2,700 hours and 8,100 responses per year.
$0
No
No
No
No
No
Uncollected
Casey Kamiyama 707 646-7292
No
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control number;
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.