Federal Register #2026-10985

IRS Seeks Public Comment on Information Collection for Social Security Tax Refunds to Nonresident Aliens

The Internal Revenue Service (IRS) is seeking public input on its process for collecting information from nonresident aliens requesting refunds of Social Security tax erroneously withheld from wages. - Government Buyer: - Department of the Treasury, Internal Revenue Service (IRS) - Purpose: - Request for public comment on the information collection process related to Form 8316 - Form 8316 is used by nonresident aliens with F, J, or M visas to verify eligibility for a Social Security tax refund and confirm that their employer has not already reimbursed the tax - Products/Services Requested: - No products or services are being procured; this is a request for feedback on an information collection process - Unique/Notable Requirements: - Focus on minimizing the burden of information collection and improving the quality, utility, and clarity of the process - Compliance with the Paperwork Reduction Act of 1995 - OEMs and Vendors: - No OEMs or vendors are involved, as this is not a procurement action

Description

The Internal Revenue Service (IRS) is requesting comments on the information collection related to the request for refund of Social Security tax that was erroneously withheld on wages recovered by nonresident aliens holding F, J, or M type visas. This collection involves Form 8316, which applicants must complete to verify their entitlement to a refund and confirm that the employer has not reimbursed the withheld tax. The IRS seeks to assess the impact and minimize the burden of this information collection as part of compliance with the Paperwork Reduction Act of 1995. Comments are invited to improve the quality, utility, and clarity of the information collected and to reduce respondent burden.

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