Form 8316, Information Regarding Request for Refund of Social Security Tax
Form 8316 supports a nonresident alien’s claim for a refund of Social Security tax withheld in error on wages earned on an F, J, or M visa. Fill in the official IRS PDF below and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 8316?
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, is a short questionnaire that accompanies a refund claim on Form 843. Certain nonresident students and exchange visitors are exempt from Social Security and Medicare tax, and this form documents why the withholding was wrong and what you did to fix it with your employer first.
The IRS expects you to ask the employer for a refund before filing a claim. Form 8316 asks whether you contacted the employer, whether the employer refunded any of the tax or will adjust it, and confirms your visa status during the period. It is filed with Form 843 and supporting documents such as your W-2 and visa records.
Who files 8316?
- Nonresident students on F or M visas whose employer withheld Social Security and Medicare tax in error
- Exchange visitors, teachers, and trainees on J visas who were exempt from those taxes
- Nonresident aliens whose employer will not or cannot refund the erroneously withheld tax
- Filers submitting Form 843 to claim the refund who need to document their attempts to recover it from the employer
How to fill out 8316
- Enter your name, taxpayer identification number, and the tax period the withholding covers.
- Answer the questions about your visa type and whether you were a nonresident alien during the period.
- State whether you asked your employer for a refund and what the employer said or did.
- Sign and date the form.
- Download the PDF and mail it with Form 843, your W-2, visa documentation, and any employer statement to the IRS address in the Form 843 instructions.
Quick fill 8316 on this page
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Frequently asked questions
Can I skip asking my employer and just file with the IRS?
No. The IRS expects you to try to recover the tax from your employer first. Form 8316 documents that attempt. If the employer refuses or cannot refund it, include a statement to that effect with your claim.
Is Form 8316 filed on its own?
No. It goes with Form 843, Claim for Refund and Request for Abatement, plus supporting documents such as your Form W-2 and evidence of your visa status for the period.
Who is actually exempt from Social Security and Medicare tax?
Generally nonresident aliens temporarily in the U.S. on F, J, M, or Q visas performing services allowed by that status, such as students working on campus. The exemption ends once you become a resident alien for tax purposes; check IRS guidance for the details.