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)

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.

[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]]

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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.

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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