CWA Income Requirement Temporarily Lifted

Internal Revenue Service (IRS) sent this bulletin at 01/04/2021 06:35 PM EST

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Issue Number:    2021-1

Inside This Issue

  1. Temporary waiver of income requirement for Form 13930, Application for Central Withholding Agreement
  2. Simplified CWA on Form 13930-A currently unavailable
  1.  Temporary waiver of income requirement for Form 13930, Application for Central Withholding Agreement

The IRS is temporarily waiving the $10,000 minimum income requirement for Form 13930, Application for Central Withholding Agreement, until further notice. Individuals with income below $10,000 can submit an application for a Central Withholding Agreement using Form 13930, while the waiver is in effect. For more information on how to apply for a CWA, please refer to Form 13930, Instructions on How to Apply for a Central Withholding Agreement. For more information on Central Withholding Agreements, please visit Central Withholding Agreements on IRS.gov.

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  2.  Simplified CWA on Form 13930-A currently unavailable

Form 13930-A, Application for Central Withholding Agreement Less than $10,000, is temporarily unavailable.