Application for Central Withholding Agreement; Directed Withholding and Deposit Verification; Application for Central Withholding Agreement Less than $10,000

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 13930-A Form 13930-A	Form and Instruction	Removed	Repair queued
Form 13920 Form 13920	Form and Instruction	Unchanged	Repair queued
Form 13930 Form 13930	Form and Instruction	Modified	Repair queued
2023 Supporting Statement (1545-2102)-LVD.docx	Supporting Statement A	Uploaded 2023-08-28	Repair queued

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
236098	Form 13930-A	Form and Instruction	Removed
205283	Form 13920	Form and Instruction	Unchanged
183294	Form 13930	Form and Instruction	Modified

ICR Details

OMB Control No: 1545-2102	ICR Reference No: 202306-1545-005
Status: Received in OIRA	Previous ICR Reference No: 201905-1545-011
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Application for Central Withholding Agreement; Directed Withholding and Deposit Verification; Application for Central Withholding Agreement Less than $10,000
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 08/30/2023

table that charts list comparision

	Requested	Previously Approved
Expiration Date	36 Months From Approved	08/31/2023
Responses	11,100	12,100
Time Burden (Hours)	38,700	49,200
Cost Burden (Dollars)	0	0

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Abstract: 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.

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Authorizing Statute(s): US Code: 26 USC 1441 Name of Law: Withholding of tax on nonresident aliens.
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	88 FR 27589	05/02/2023
30-day Notice:	Federal Register Citation:	Citation Date:
	88 FR 60012	08/30/2023
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 2

table that charts list of burden

IC Title	Form No.	Form Name
Form 13920	13920	Directed Withholding and Deposit Verification
Form 13930	13930	Application for Central Withholding Agreement
Form 13930-A	13930-A	Application for Central Withholding Agreement Less than $10,000

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ICR Summary of Burden

table that charts list of burden

	Total Request	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	11,100	12,100	0	0	-1,000	0
Annual Time Burden (Hours)	38,700	49,200	0	0	-10,500	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: 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.

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Annual Cost to Federal Government: $37,233

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     Yes

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

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Common Form ICR:  No

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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:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(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;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

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.

Certification Date: 08/30/2023

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