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Official form guide
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
Department of the Treasury - Internal Revenue Service Form 8316 is used for 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. The estimated average time to complete this form is 15 minutes.
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IRS 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
Department of the Treasury - Internal Revenue Service Form 8316 is used for 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. The estimated average time to complete this form is 15 minutes.
Risk Radar
Scan points- 1If you checked 'NO' to Question 1, do not complete the rest of Form 8316; you are not entitled to a refund.
- 2Failing to check 'YES' on Question 1 when income was related to studies.
- 3Not attempting to get a refund from the employer before filing this form.
- 4Omitting the reason why an employer statement cannot be provided (Question 5).
- 5Failing to indicate whether you claimed the tax as a credit/refund (Questions 7 & 8).
Plain English
This form lets a nonresident alien file a claim if the Social Security taxes were taken out of their wages incorrectly. It helps the IRS process that refund request by providing details about whether the employer has already returned any of that tax. You must attach this completed Form 8316 to your main claim, Form 843.
Submission Date
- Filing date: 2012-07-17 00:00:00
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when requesting a refund of Social Security Tax that was erroneously withheld from wages received by a Nonresident Alien on an F, J, or M Type Visa.
- Do not use Form 8316 if the income subject to withholding is NOT directly related to your course of studies as identified by your entry visa provisions (in which case, you are not entitled to a refund).
- Check Form 843 instead when you have already tried to get a refund from your employer but were unsuccessful.
Form selector
Use this form or another form?
Employer paid back part of the tax
This information is required on Line 2 if the answer to Question 1 is 'Yes'
✓ Check Form 8316
You have claimed a refund/credit against Federal income tax
This answers Question 7 and requires an amount on Line 8 if the answer is 'Yes'
✓ Check Form 8316
Employer has already issued you a refund of the withholding
The IRS needs this confirmation to process your claim for erroneously withheld FICA
✓ Check Form 8316
Deadline or filing window
The filing trigger is completing this form after failing to get a refund from your employer. The deadline for filing with Form 843 is when that claim is submitted. The source does not specify an extension period for Form 8316 itself, but it must accompany the main claim.
Checklist
What you need before filling it out
Question 1 (Related to studies)
Checkbox selection (Yes/No) · Form 8316, Line 1
Employer paid back part of tax
Amount shown on Line 2 · Form 8316, Line 2
Employer claimed tax as credit/refund
Checkbox selection (Yes/No) · Form 8316, Line 3
You claimed tax as credit/refund
Amount shown on Line 8 · Form 8316, Line 7
Employer Name and Address
Street, City, State, ZIP code · Form 8316, Line 9
Time estimate
15 minutes · Form 8316, Paragraph below Q1
Before you submit
- 1Verify that you checked 'YES' for Question 1 if you are claiming a refund and have not received one from your employer.
- 2If answering Question 2, ensure you show an amount on Line 2 if you selected 'Yes'.
- 3Confirm the answer to Question 3 (Employer claimed tax as credit/refund) aligns with whether or not you need to explain it in the space below Line 5.
- 4If answering Question 7, provide a specific dollar amount on Line 8 if you selected 'Yes'.
- 5Ensure all required fields on Line 9—Name, street, City, State, and ZIP code of your employer—are complete.
- 6Fill out the Signature line and Date before mailing Form 8316.
- 7Include your telephone number (with area code) in the designated section.
How to file this form
- 1Check Question 1 to determine if the withheld tax was related to your course of studies; if 'No', stop and confirm you are not entitled to a refund.
- 2Complete Lines 2 through 9 by providing details about whether your employer paid you back, claimed the tax, and who your employer is.
- 3Sign and date Form 8316 where indicated on the form.
- 4Include the completed Form 8316 with your claim Form 843 when filing with the Internal Revenue Service.
Known limitations
- 1If the income was not directly related to your course of studies as identified by your entry visa, and you checked "NO" on the form, the taxes were correctly withheld and no refund is entitled.
- 2If you check "YES" but have not tried to get a refund from your employer first, you must complete Form 8316 and attach it to your claim Form 843.
- 3The information provided on Form 8316 is required by the Internal Revenue Service to process the claim for refund of erroneously withheld FICA.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->The current edition on file is Revision January 2006 (Rev. January 2006). The source does not point to a separate 'latest information' page, but it provides the official revision date.
What changed or needs a fresh check
- Edition date — confirm it reads January 2006
- OMB No. — confirm it is 1545 - 1862
- Mailing address for comments — confirm it is 1111 Constitution Ave. NW, Washington, DC 20224
- Form number — confirm the title matches Form 8316
- Catalog Number — confirm it reads 62323Y
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed and signed Form 8316.
- 2If you are filing this form, it must be attached to your claim Form 843.
- 3The IRS may not process the claim if all requested information on Form 8316 is not provided.
- 4Retain books or records relating to Form 8316 as long as their contents may become material in the administration of any Internal Revenue Law.
Sources
- SRCForm 8316 is titled 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 (Page 1).
- SRCThe estimated average time to complete Form 8316 is 15 minutes (Page 1).
- SRCIf the income was not directly related to your course of studies and you checked "NO," taxes were correctly withheld and no refund is entitled (Page 1).
- SRCIf you check "YES" on the form, you must first try to get a refund from your employer before filing with the IRS (Page 1).
- SRCForm 8316 must be completed if you tried to get a refund from your employer but were unsuccessful, and it is attached to Form 843 (Page 1).
- SRCThe OMB control number for Form 8316 is 1545 - 1862 (Page 1).
Common confusion points
Did you have to try getting a refund from your employer first?
You must attempt this before filing with the IRS if you checked "YES" on Form 8316.
→ If you tried and failed, complete the rest of Form 8316.
What do I do if my employer has already paid me back for some withheld tax?
Check 'Yes' in Box 2 and show the amount in Box A (or C/B).
→ Ensure the amount shown matches your records.
Why am I filling out this form?
To provide information regarding a request for refund of Social Security Tax erroneously withheld on wages received by a Nonresident Alien on an F, J, or M Type Visa.
→ Confirm the title matches your situation.
What is the estimated time to complete Form 8316?
The average time needed is 15 minutes.
→ Check for any comments regarding this estimate on the form itself.
Do I need a valid OMB control number?
Yes, you are required to provide the information unless the form does not display a valid OMB control number (which Form 8316 does).
→ Verify the OMB No. 1545 - 1862 is present.
What if my employer hasn't claimed any tax as a credit or refund?
Check 'No' in Box 3, and leave Boxes 4 and 6 blank (or indicate $0).
→ If you cannot get a statement from your employer concerning this, explain why in the space below Box 3.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If you cannot get a statement from your employer, use the space below Box 3 to explain why.
Questions about IRS Form 8316
What is IRS Form 8316 used for?
This form lets a nonresident alien file a claim if the Social Security taxes were taken out of their wages incorrectly. It helps the IRS process that refund request by providing details about whether the employer has already returned any of that tax. You must attach this completed Form 8316 to your main claim, Form 843.
Who must file IRS Form 8316?
A nonresident alien on an F, J, or M Type Visa must file IRS Form 8316 if they are seeking a refund for Social Security taxes withheld from their wages. This applies after the filer has tried to get the refund directly from their employer.
What information does IRS Form 8316 require?
The form collects information regarding whether the income was related to the course of studies on the entry visa (Question 1). It also details if the employer paid back any tax (Question 2), and whether the employer or the filer has claimed the tax as a credit or refund (Questions 3, 4, 6, 7, 8).
When is IRS Form 8316 due?
The form is completed when an individual has tried to get a Social Security tax refund from their employer but has not been successful. The timing is tied to the filing of this form with Form 843.
Where do I file IRS Form 8316?
Forms should be sent to the IRS National Distribution Center, as the Tax Products Coordinating Committee does not accept orders for Form 8316. The address for comments regarding accuracy is 1111 Constitution Ave. NW, Washington, DC 20224.
How do I complete IRS Form 8316?
First, determine if the income was related to studies; if 'YES,' complete the form. If yes, indicate if the employer paid back tax (Q2) and whether you or the employer claimed it as a credit/refund (Q3, Q4). The filer must sign and date the form, providing their telephone number.
What happens if IRS Form 8316 is filed incorrectly?
If the filer does not provide all of the information requested on IRS Form 8316, the Internal Revenue Service may not be able to process their claim for refund of erroneously withheld FICA.
Did you have to try getting a refund from your employer first?
You must attempt this before filing with the IRS if you checked "YES" on Form 8316. If you tried and failed, complete the rest of Form 8316.
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