Application for Central Withholding Agreement; Directed Withholding and Deposit Verification; Application for Central Withholding Agreement Less than $10,000
ICR 202306-1545-005 · OMB 1545-2102 · Received in OIRA
Application for Central Withholding Agreement; Directed Withholding and Deposit Verification; Application for Central Withholding Agreement Less than $10,000
Revision of a currently approved collection
No
Regular
08/30/2023
Requested
Previously Approved
36 Months From Approved
08/31/2023
11,100
12,100
38,700
49,200
0
0
Form 13930 will be used by an individual who wishes to have a Central Withholding Agreement (CWA). This form instructs the individual on how to make their 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. Form 13930-A is the simplified version of Form 13930 for applicants with gross income less than $10,000.
US Code:
26 USC 1441
Name of Law: Withholding of tax on nonresident aliens.
Form 13930-A, Application for Central Withholding Agreement Less than $10,000 was removed from the collection, resulting in a decrease of 1,000 responses. Annual Time Burden correspondingly decreased by 10,500 hours with the removal of this form. Form 13930 instructions were updated to remove reference to the 2018 income thresholds. This change does not affect the burden.
$37,233
No
Yes
Yes
No
No
No
No
Sunny Liu 949 575-6041
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.
Form 13930-A Form 13930-A
2023 Supporting Statement (1545-2102)-LVD.docx
Form 13930-A