Notice2026-10985
Agency Information Collection Activities: Comment Request on Information Regarding Request for Refund of Social Security Tax Erroneously Withheld on Wages Recovered by a Nonresident Alien on an F, J, or M Type Visa
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
June 2, 2026
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Full Text
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<title>Federal Register, Volume 91 Issue 105 (Tuesday, June 2, 2026)</title>
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[Federal Register Volume 91, Number 105 (Tuesday, June 2, 2026)]
[Notices]
[Pages 33026-33027]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-10985]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Information Collection Activities: Comment Request on
Information Regarding Request for Refund of Social Security Tax
Erroneously Withheld on Wages Recovered by a Nonresident Alien on an F,
J, or M Type Visa
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of information collection; request for comments.
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SUMMARY: In accordance with the Paperwork Reduction Act of 1995, the
IRS is inviting comments on the information collection request outlined
in this notice.
DATES: Written comments should be received on or before August 3, 2026
to be assured of consideration.
ADDRESSES: Direct all written comments to Andres Garcia, Internal
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC
20224, or by email to <a href="/cdn-cgi/l/email-protection#cebebcafe0ada1a3a3aba0babd8ea7bcbde0a9a1b8"><span class="__cf_email__" data-cfemail="b0c0c2d19ed3dfddddd5dec4c3f0d9c2c39ed7dfc6">[email protected]</span></a>. Include ``OMB Control No.
1545-1862'' in the subject line of the message.
FOR FURTHER INFORMATION CONTACT: View the latest drafts of the tax
forms related to the information collection listed in this notice at
<a href="https://www.irs.gov/draft-tax-forms">https://www.irs.gov/draft-tax-forms</a>. Requests for additional
information or copies of this collection should be directed to LaNita
Van Dyke, 202-317-6009.
SUPPLEMENTARY INFORMATION: The IRS, in accordance with the Paperwork
Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the
general public and Federal agencies with an opportunity to comment on
proposed, revised, and continuing collections of information. This
helps the IRS assess the impact and minimize the burden of its
information collection requirements. 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, and be
viewable on relevant websites. For this reason, please do not include
in your comments information of a confidential nature, such as
sensitive personal information. 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.
Title: Information Regarding Request for Refund of Social Security
Tax Erroneously Withheld on Wages Recovered by a Nonresident Alien on
an F, J, or M Type Visa.
OMB Control Number: 1545-1862.
Form Number: 8316.
[[Page 33027]]
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 is no change to the previously approved
information collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals and households.
Estimated Number of Responses: 25,000.
Estimated Time per Response: 15 minutes.
Estimated Total Annual Burden Hours: 6,250.
Dated: May 21, 2026.
LaNita Van Dyke,
Tax Analyst.
[FR Doc. 2026-10985 Filed 6-1-26; 8:45 am]
BILLING CODE 4831-GV-P
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