Information Regarding Request for Refund of Social Security Tax Erroneously Withheld on Wages Received by a Nonresident Alien on an F, J, or M Type Visa
ICR 202305-1545-021 · OMB 1545-1862 · Received in OIRA
Information Regarding Request for Refund of Social Security Tax Erroneously Withheld on Wages Received by a Nonresident Alien on an F, J, or M Type Visa
Revision of a currently approved collection
No
Regular
08/30/2023
Requested
Previously Approved
36 Months From Approved
08/31/2023
25,000
22,500
6,250
5,625
0
0
Certain foreign students and other nonresident visitors are exempt from FICA tax for services performed as specified in the Immigration and Naturalization Act. Applicants for refund of this FICA tax withheld by their employer must complete Form 8316 to verify that they are entitled to a refund of the FICA, that the employer has not paid back any part of the tax withheld and that the taxpayer has attempted to secure a refund from his/her employer.
US Code:
26 USC 871
Name of Law: Tax on nonresident alien individuals.
There are no changes being made to this form at this time, however an adjustment of 2,500 in the estimated number of responses will result in a burden increase of 625 hours. The new estimated annual burden will be 6,250 hours. IRS is making this submission to renew the OMB approval.
$1,000
No
No
No
No
No
No
No
Karla Taylor 859 448-3812
No
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control number;
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
Form Form 8316 Information Regarding Request for Refund of Social Security Tax Erroneously Withheld on Wages Received by a Nonresident Alien on an F, J, or M Type Visa
Supporting Statement 1545-1862_JC.docx
Information Regarding Request for Refund of Social Security Tax Erroneously Withheld on Wages Received by a Nonresident Alien on an F, J, or M Type Visa