[Federal Register Volume 88, Number 84 (Tuesday, May 2, 2023)]
[Notices]
[Page 27589]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[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 [email protected]. 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 [email protected].

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