[Federal Register Volume 85, Number 16 (Friday, January 24, 2020)]
[Notices]
[Page 4356]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-01172]
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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 Internal Revenue Service, 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. 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 March 24, 2020
to be assured of consideration.
ADDRESSES: Direct all written comments to Dr. Philippe Thomas, 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 LaNita Van Dyke at Internal
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC
20224, or through the internet at [email protected]@irs.gov.
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: January 15, 2020.
Philippe Thomas,
Supervisory Tax Analyst.
[FR Doc. 2020-01172 Filed 1-23-20; 8:45 am]
BILLING CODE 4830-01-P