[Federal Register Volume 75, Number 97 (Thursday, May 20, 2010)]
[Notices]
[Page 28325]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2010-12049]
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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 Department of the Treasury, 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, Public Law 104-13 (44 U.S.C.
3506(c)(2)(A)). 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 July 19, 2010
to be assured of consideration.
ADDRESSES: Direct all written comments to Gerald Shields, Internal
Revenue Service, Room 6129, 1111 Constitution Avenue, NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the form should be directed to Joel P. Goldberger at Internal
Revenue Service, Room 6129, 1111 Constitution Avenue, NW., Washington,
DC 20224, or at (202) 927-9368 or through the Internet at
[email protected].
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: May 4, 2010.
Gerald Shields,
IRS Reports Clearance Officer.
[FR Doc. 2010-12049 Filed 5-19-10; 8:45 am]
BILLING CODE 4830-01-P