81 FR 67059 - Proposed Collection; Comment Request for Form 8316
DEPARTMENT OF THE TREASURY
Internal Revenue Service Federal Register Volume 81, Issue 189 (September 29, 2016)
Internal Revenue Service
Federal Register Volume 81, Issue 189 (September 29, 2016)
| Page Range | 67059-67059 | |
| FR Document | 2016-23593 |
[Federal Register Volume 81, Number 189 (Thursday, September 29, 2016)] [Notices] [Page 67059] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2016-23593] [[Page 67059]] ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 8316 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. ----------------------------------------------------------------------- SUMMARY: The Department of the Treasury, 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 proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning 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. DATES: Written comments should be received on or before November 28, 2016 to be assured of consideration. ADDRESSES: Direct all written comments to Tuawana Pinkston, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the form should be directed to Kerry Dennis at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224, or through the internet at [email protected]. SUPPLEMENTARY INFORMATION: Title: 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. OMB Number: 1545-1862. Form Number: 8316. Abstract: 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. Current Actions: There are no changes being made to the form at this time. Type of Review: Extension of a currently approved collection. Affected Public: Individuals. Estimated Number of Respondents: 22,000. Estimated Time per Respondent: 15 minutes. Estimated Total Annual Burden Hours: 5,500. 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: September 16, 2016. Tuawana Pinkston, IRS Reports Clearance Officer. [FR Doc. 2016-23593 Filed 9-28-16; 8:45 am] BILLING CODE 4830-01-P
![Federal Register / Vol. 81, No. 189 / Thursday, September 29, 2016 / Notices 67059
DEPARTMENT OF THE TREASURY Affected Public: Individuals. burden, invites the general public and
Estimated Number of Respondents: other Federal agencies to take this
Internal Revenue Service 22,000. opportunity to comment on proposed
Estimated Time per Respondent: 15 and/or continuing information
Proposed Collection; Comment minutes. collections, as required by the
Request for Form 8316 Estimated Total Annual Burden Paperwork Reduction Act of 1995,
AGENCY: Internal Revenue Service (IRS), Hours: 5,500. Public Law 104–13 (44 U.S.C.
Treasury. The following paragraph applies to all 3506(c)(2)(A)). Currently, the IRS is
of the collections of information covered soliciting comments concerning
ACTION: Notice and request for
by this notice: Revenue Procedure 2006–42, Automatic
comments. An agency may not conduct or Consent to Change Certain Elections
SUMMARY: The Department of the sponsor, and a person is not required to Relating to the Apportionment of
Treasury, as part of its continuing effort respond to, a collection of information Interest Expense, Research and
to reduce paperwork and respondent unless the collection of information Experimental Expenditures.
burden, invites the general public and displays a valid OMB control number. DATES: Written comments should be
other Federal agencies to take this Books or records relating to a collection received on or before November 28,
opportunity to comment on proposed of information must be retained as long 2016 to be assured of consideration.
and/or continuing information as their contents may become material
ADDRESSES: Direct all written comments
collections, as required by the in the administration of any internal
revenue law. Generally, tax returns and to Tuawana Pinkston, Internal Revenue
Paperwork Reduction Act of 1995, Service, Room 6526, 1111 Constitution
Public Law 104–13 (44 U.S.C. tax return information are confidential,
as required by 26 U.S.C. 6103. Avenue NW., Washington, DC 20224.
3506(c)(2)(A)). Currently, the IRS is
Request for Comments: Comments FOR FURTHER INFORMATION CONTACT:
soliciting comments concerning Form
submitted in response to this notice will Requests for additional information or
8316, Information Regarding Request for
be summarized and/or included in the copies of the revenue procedure should
Refund of Social Security Tax
request for OMB approval. All be directed to Kerry Dennis, at Internal
Erroneously Withheld on Wages
comments will become a matter of Revenue Service, Room 6526, 1111
Received by a Nonresident Alien on an
public record. Comments are invited on: Constitution Avenue NW., Washington
F, J, or M Type Visa.
(a) Whether the collection of DC 20224, or through the internet, at
DATES: Written comments should be Kerry.Dennis@irs.gov.
received on or before November 28, information is necessary for the proper
performance of the functions of the SUPPLEMENTARY INFORMATION:
2016 to be assured of consideration.
agency, including whether the Title: Automatic Consent to Change
ADDRESSES: Direct all written comments Certain Elections Relating to the
information shall have practical utility;
to Tuawana Pinkston, Internal Revenue Apportionment of Interest Expense,
(b) the accuracy of the agency’s estimate
Service, Room 6526, 1111 Constitution Research and Experimental
of the burden of the collection of
Avenue NW., Washington, DC 20224. Expenditures Under Section 1.861.
information; (c) ways to enhance the
FOR FURTHER INFORMATION CONTACT: quality, utility, and clarity of the OMB Number: 1545–2040. Revenue
Requests for additional information or information to be collected; (d) ways to Procedure Number: Revenue Procedure
copies of the form should be directed to minimize the burden of the collection of 2006–42.
Kerry Dennis at Internal Revenue information on respondents, including Abstract: This revenue procedure
Service, Room 6526, 1111 Constitution through the use of automated collection provides administrative guidance under
Avenue NW., Washington, DC 20224, or techniques or other forms of information which a taxpayer may obtain automatic
through the internet at Kerry.Dennis@ technology; and (e) estimates of capital consent to change (a) from the fair
irs.gov. or start-up costs and costs of operation, market value method or from the
SUPPLEMENTARY INFORMATION: maintenance, and purchase of services alternative tax book method to
Title: Information Regarding Request to provide information. apportion interest expense or (b) from
for Refund of Social Security Tax the sales method or the optional gross
Approved: September 16, 2016.
Erroneously Withheld on Wages income methods to apportion research
Tuawana Pinkston, and experimental expenditures.
Received by a Nonresident Alien on an
F, J, or M Type Visa. IRS Reports Clearance Officer. Current Actions: Extension of a
OMB Number: 1545–1862. [FR Doc. 2016–23593 Filed 9–28–16; 8:45 am] currently approved collection.
Form Number: 8316. BILLING CODE 4830–01–P Affected Public: Business or other for-
Abstract: Certain foreign students and profit institutions, and individuals or
other nonresident visitors are exempt households.
from FICA tax for services performed as DEPARTMENT OF THE TREASURY Estimated Number of Respondents:
specified in the Immigration and 200.
Naturalization Act. Applicants for Internal Revenue Service Estimated Time per Respondent: 30
refund of this FICA tax withheld by minutes.
Proposed Collection; Comment
their employer must complete Form Estimated Total Annual Burden
Request for Revenue Procedure 2006–
8316 to verify that they are entitled to Hours: 100.
42 The following paragraph applies to all
a refund of the FICA, that the employer
of the collections of information covered
mstockstill on DSK3G9T082PROD with NOTICES
has not paid back any part of the tax AGENCY: Internal Revenue Service (IRS),
withheld and that the taxpayer has Treasury. by this notice:
attempted to secure a refund from his/ ACTION: Notice and request for An agency may not conduct or
her employer. comments. sponsor, and a person is not required to
Current Actions: There are no changes respond to, a collection of information
being made to the form at this time. SUMMARY: The Department of the unless the collection of information
Type of Review: Extension of a Treasury, as part of its continuing effort displays a valid OMB control number.
currently approved collection. to reduce paperwork and respondent Books or records relating to a collection
VerDate Sep<11>2014 18:51 Sep 28, 2016 Jkt 238001 PO 00000 Frm 00141 Fmt 4703 Sfmt 4703 E:\FR\FM\29SEN1.SGM 29SEN1](https://thefederalregister.org/doc/81_FR_67248/page/1.svg)
Document Created: 2016-09-29 04:14:36
Document Modified: 2016-09-29 04:14:36
| Category | Regulatory Information | |
| Collection | Federal Register | |
| sudoc Class | AE 2.7: GS 4.107: AE 2.106: | |
| Publisher | Office of the Federal Register, National Archives and Records Administration | |
| Section | Notices | |
| Action | Notice and request for comments. | |
| Dates | Written comments should be received on or before November 28, 2016 to be assured of consideration. | |
| Contact | Requests for additional information or copies of the form should be directed to Kerry Dennis at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224, or through the internet at [email protected] | |
| FR Citation | 81 FR 67059 |
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