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 201611-1545-034

OMB: 1545-1862

Federal Form Document

ICR Details
1545-1862 201611-1545-034
Historical Active 201309-1545-012
TREAS/IRS
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
Approved without change 06/15/2017
Retrieve Notice of Action (NOA) 12/19/2016
  Inventory as of this Action Requested Previously Approved
06/30/2020 36 Months From Approved 06/30/2017
22,500 0 22,000
5,625 0 5,500
0 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.
  
None

Not associated with rulemaking

  81 FR 67059 09/29/2016
81 FR 91248 12/16/2016
No

  Total Approved Previously Approved Change Due to New Statute Change Due to Agency Discretion Change Due to Adjustment in Estimate Change Due to Potential Violation of the PRA
Annual Number of Responses 22,500 22,000 0 0 500 0
Annual Time Burden (Hours) 5,625 5,500 0 0 125 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
The agency has updated the annual number of responses based on most recent filing data. It is estimated that there will be in increase of 500 responses for a total of 22,500. This increase in responses increases the estimated annual time burden hours by 125 hours for a total of 5,625 hours.

$440
No
No
No
No
No
Uncollected
Kristina Schwartz 859 488-3868

  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.
12/19/2016


© 2024 OMB.report | Privacy Policy