Notice2026-05215
Agency Information Collection Activities; Requesting Comment on Application for Central Withholding Agreement; Directed Withholding and Deposit Verification; IRS Secure Messaging Taxpayer Agreement and Disclosure Authorization to Designated Users
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
March 18, 2026
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Full Text
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<title>Federal Register, Volume 91 Issue 52 (Wednesday, March 18, 2026)</title>
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[Federal Register Volume 91, Number 52 (Wednesday, March 18, 2026)]
[Notices]
[Pages 13113-13114]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-05215]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Information Collection Activities; Requesting Comment on
Application for Central Withholding Agreement; Directed Withholding and
Deposit Verification; IRS Secure Messaging Taxpayer Agreement and
Disclosure Authorization to Designated Users
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of information collection; request for comments.
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SUMMARY: In accordance with the Paperwork Reduction Act of 1995, the
IRS is inviting comments on the information collection request outlined
in this notice.
DATES: Written comments should be received on or before May 18, 2026 to
be assured of consideration.
ADDRESSES: Direct all written comments to Andres Garcia, Internal
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC
20224, or by email to <a href="/cdn-cgi/l/email-protection#720200135c111d1f1f171c0601321b00015c151d04"><span class="__cf_email__" data-cfemail="e7979586c984888a8a82899394a78e9594c9808891">[email protected]</span></a>. Include ``OMB Control No.
1545-2102'' in the subject line of the message.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of this collection should be directed to Jason Schoonmaker,
(801) 620-6008.
SUPPLEMENTARY INFORMATION: The IRS, in accordance with the Paperwork
Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the
general public and Federal agencies with an opportunity to comment on
proposed, revised, and continuing collections of information. This
helps the IRS assess the impact and minimize the burden of its
information collection requirements. 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, and
viewable on relevant websites. For this reason, please do not include
in your comments information of a confidential nature, such as
sensitive personal information. 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.
Title: Application for Central Withholding Agreement; Directed
Withholding and Deposit Verification; IRS Secure Messaging Taxpayer
Agreement and Disclosure Authorization to Designated Users.
OMB Control Number: 1545-2102.
Form Number: 13920, 13930, 13930-A, and 15410.
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. Internal
Revenue Code
[[Page 13114]]
(IRC) section 1441(a) requires withholding on certain payments of Non-
Resident Aliens (NRAs). Section 1.1441-4(b)(3) of the Income Tax Code
of Federal Regulations (CFR) provides that the withholding can be
considered for adjustment if a CWA is applied for and granted. Form
13930-A is filed by nonresident alien artists and athletes to apply for
a CWA if the group's tour income is less than or equal to $200,000.
Form 13920 is filed by withholding agents to verify to IRS that
required deposits were made and give the amount of such deposits. Form
15410 is filed by taxpayers or authorized representative to initiate or
update enrollment in secure messaging.
Current Actions: Revisions to the form were made to comply with
Executive Order 14247, that requires every payment from the IRS to be
eligible for direct deposit. The revision to the form is not
substantively changing the use of the form or the data being collected.
The agency has updated the estimated number of filers based on more
recent filing data. Form 13930-A and Form 15410 are being added to 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.
Estimated Number of Responses: 3,700.
Estimated Time per Response: 3 hours 31 minutes.
Estimated Total Annual Burden Hours: 13,056.
Dated: March 13, 2026.
Jason M. Schoonmaker,
Tax Analyst.
[FR Doc. 2026-05215 Filed 3-17-26; 8:45 am]
BILLING CODE 4831-GV-P
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