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

Forms and Documents

Document Name	Status
Form 13930-A Form 13930-A Form and Instruction	New
Form 13920 Form 13920 Form and Instruction	Modified
Form 13930 Form 13930 Form and Instruction	Modified
1545-2102 SS_FINAL.docx Supporting Statement A	2020-08-11

IC Document Collections

IC ID	Document Title	Status
236098	Form 13930-A Form and Instruction	New
205283	Form 13920 Form and Instruction	Modified
183294	Form 13930 Form and Instruction	Modified

ICR Details

OMB Control No: 1545-2102	ICR Reference No: 201905-1545-011
Status: Active	Previous ICR Reference No: 201607-1545-013
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
OIRA Conclusion Action: Approved with change	Conclusion Date: 08/11/2020
	Date Received in OIRA: 09/24/2019
Terms of Clearance: Supporting statement clarified during review

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	08/31/2023	36 Months From Approved	08/31/2020
Responses	12,100	0	10,400
Time Burden (Hours)	49,200	0	11,900
Cost Burden (Dollars)	0	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 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. 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:
	84 FR 29283	06/24/2019
30-day Notice:	Federal Register Citation:	Citation Date:
	84 FR 45212	08/29/2019
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 3

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

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ICR Summary of Burden

	Total Approved	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	12,100	10,400	0	1,000	700	0
Annual Time Burden (Hours)	49,200	11,900	0	10,500	26,800	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Miscellaneous Actions

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

Burden Reduction Due to:

Short Statement: New Form 13930-A, Application for Central Withholding Agreement Less than $10,000 was added to the collection, resulting in an increase of 1,000 responses. Annual Time Burden correspondingly increased by 10,500 hours with the addition of this new form. An additional change in agency estimates results in a further increase of 26,800 burden hours. The estimated time to complete the Form 13930 reported in the previous supporting statement (4 hours per response) did not match the time listed in the Form 13930 instructions (12 hours, which is the accurate time). As such, the time per response has been corrected in this submission.

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Annual Cost to Federal Government: $0

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: 09/24/2019

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