Notice2023-09252
Proposed Collection; Comment Request for Regulation Project
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
May 2, 2023
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Directed Withholding and Deposit Verification and Application for Central Withholding Agreement Less than $10,000.
Full Text
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<title>Federal Register, Volume 88 Issue 84 (Tuesday, May 2, 2023)</title>
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[Federal Register Volume 88, Number 84 (Tuesday, May 2, 2023)]
[Notices]
[Page 27589]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2023-09252]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Regulation Project
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
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SUMMARY: The Internal Revenue Service, as part of its continuing effort
to reduce paperwork and respondent burden, invites the general public
and other Federal agencies to take this opportunity to comment on
continuing information collections, as required by the Paperwork
Reduction Act of 1995. The IRS is soliciting comments concerning
Directed Withholding and Deposit Verification and Application for
Central Withholding Agreement Less than $10,000.
DATES: Written comments should be received on or before July 3, 2023 to
be assured of consideration.
ADDRESSES: Direct all written comments to Andr[eacute]s Garcia,
Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW,
Washington, DC 20224, or by email to <a href="/cdn-cgi/l/email-protection#3e4e4c5f105d5153535b504a4d7e574c4d10595148"><span class="__cf_email__" data-cfemail="d7a7a5b6f9b4b8babab2b9a3a497bea5a4f9b0b8a1">[email protected]</span></a>. Please
include, ``OMB Number: 1545-2102, Forms 13920--Directed Withholding and
Deposit Verification and 13930--Application for Central Withholding
Agreement'' in the subject line.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the forms and instructions should be directed to LaNita Van
Dyke, at (202) 317-6009, at Internal Revenue Service, Room 6526, 1111
Constitution Avenue NW, Washington, DC 20224, or through the internet
at <a href="/cdn-cgi/l/email-protection#6d210c0304190c433b0c03291406082d041f1e430a021b"><span class="__cf_email__" data-cfemail="49052827203d28671f28270d30222c09203b3a672e263f">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION:
Title: Directed Withholding and Deposit Verification, and
Application for Central Withholding Agreement Less than $10,000.
OMB Number: 1545-2102.
Form Number: Form 13920 and 13930.
Abstract: Central Withholding Agreement (CWA) is a tool that can
help nonresident entertainers and athletes who plan to work in the
United States and provides for withholdings at a graduated rate. Form
13930 will be used by an individual who wishes to have a Central
Withholding Agreement (CWA). Starting October 1, 2018, NRAAEs must have
U.S. gross income of at least $10,000 (including income estimated on
the CWA application budget) before the NRAAE is eligible to apply for a
withholding agreement using Form 13930. The Internal Revenue Service
has temporarily waived the income requirement for which form to use
when applying for a CWA. Form 13930-A is currently unavailable. While
the waiver is in effect, individuals with income below $10,000 can
apply for a CWA using Form 13930. Form 13920 is used by withholding
agents to verify to IRS that required deposits were made and give the
amount of such deposits.
Current Actions: Form 13930-A is being removed from the above OMB
approval number.
Type of Review: Revision of a currently approved collection.
Affected Public: Business or other for-profit organizations,
individuals or households, farms and non-profit institutions.
Form 13930
Estimated Number of Responses: 3,000.
Estimated Time per Response: 12 hours.
Form 13920
Estimated Number of Responses: 8,100.
Estimated Time per Response: 20 minutes.
Estimated Total Annual Burden Hours (2 forms): 38,700 hours.
The following paragraph applies to all of the collections of
information covered by this notice.
An agency may not conduct or sponsor, and a person is not required
to respond to, a collection of information unless the collection of
information displays a valid OMB control number. Books or records
relating to a collection of information must be retained as long as
their contents may become material in the administration of any
internal revenue law. Generally, tax returns and tax return information
are confidential, as required by 26 U.S.C. 6103.
Request for Comments: Comments submitted in response to this notice
will be summarized and/or included in the request for OMB approval. All
comments will become a matter of public record. Comments are invited
on: (a) whether the collection of information is necessary for the
proper performance of the functions of the agency, including whether
the information shall have practical utility; (b) the accuracy of the
agency's estimate of the burden of the collection of information; (c)
ways to enhance the quality, utility, and clarity of the information to
be collected; (d) ways to minimize the burden of the collection of
information on respondents, including through the use of automated
collection techniques or other forms of information technology; and (e)
estimates of capital or start-up costs and costs of operation,
maintenance, and purchase of services to provide information.
Approved: April 27, 2023.
Molly J. Stasko,
Senior Tax Analyst.
[FR Doc. 2023-09252 Filed 5-1-23; 8:45 am]
BILLING CODE 4830-01-P
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