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Internal Revenue Service (IRS), Treasury.
Notice of information collection; request for comments.
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Written comments should be received on or before August 3, 2026 to be assured of consideration.
Direct all written comments to Andres Garcia, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or by email to pra.comments@irs.gov. Include “OMB Control No. 1545-1862” in the subject line of the message.
View the latest drafts of the tax forms related to the information collection listed in this notice at https://www.irs.gov/draft-tax-forms. Requests for additional information or copies of this collection should be directed to LaNita Van Dyke, 202-317-6009.
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. ( printed 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
This document has a comment period that ends in 55 days. (08/03/2026) View Comment Instructions