IRS requests comments on Forms 13920 and 13930

The IRS is soliciting comments concerning Form 13920, Directed Withholding and Deposit Verification and Form 13930, Central Withholding Agreement. Form 13930 will be used by an individual who wishes to have a Central Withholding Agreement (CWA). Code Sec. 1441(a) requires withholding on certain payments of Non Resident Aliens (NRAs). Reg. §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.

Written comments should be received on or before July 5, 2016, to be assured of consideration, and should be directed to Tuawana Pinkston, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224. (81 FR 27,196, May 5, 2016.)

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