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

Agency
IRS
Revision
Rev. 1-2006
Fillable fields
13
Pages
1
Official source
IRS form page
Checked
October 21, 2026
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Page 1 of form 8316

Form 8316: Request for Refund of Social Security Tax Withheld on F, J or M Visa Wages

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 one-page statement that goes with a refund claim on Form 843.

The form first asks whether the income the Social Security taxes were withheld from was directly related to the course of studies identified by the entry visa. It then asks whether the employer has paid back, been authorized to claim, or claimed any part of the tax, and whether any part was claimed against federal income tax, with the amounts. The form says to try to get the refund from the employer first, and to complete the form and attach it to Form 843 if that did not work.

The form says the estimated average time to complete it is 15 minutes. You can fill it out free in your browser on this page and download the result without an account.

Top of page 1 of Form 8316: Request for Refund of Social Security Tax Withheld on F, J or M Visa Wages, as printed by IRS

What's on Form 8316

Questions A to C

A yes or no question on whether the income was directly related to the course of studies, followed by directions for a No answer and a Yes answer.

Lines 1 and 2: employer repayment

Whether the employer has paid back any part of the tax withheld, and if yes, the amount.

Lines 3 to 6: employer claims

Whether you authorized the employer to claim any part of the tax as a credit or refund, and whether the employer claimed any part, with Yes, No or Do not Know boxes and amounts.

Explanation space

A space to say why, if you cannot get a statement from your employer about lines 1 to 6.

Lines 7 to 9

Whether any part of the tax was claimed as a credit against, or a refund of, federal income tax, the amount, and the employer's name and address.

Signature and contact

Your signature, the date, your telephone number with area code, and convenient hours for the IRS to call.

How to fill out Form 8316

  1. 1

    Question A

    Check Yes or No for whether the income was directly related to the course of studies identified by the entry visa. With No, the form says not to complete the rest of the form.

  2. 2

    Lines 1 and 2

    Check whether the employer has paid back any part of the tax withheld, and enter the amount if yes.

  3. 3

    Lines 3 to 6

    Answer whether you authorized the employer to claim any part of the tax, and whether the employer claimed any part. Line 5 also offers Do not Know. Enter amounts for any Yes answer.

  4. 4

    Explain a missing statement

    If you cannot get a statement from your employer about this information, write the reason in the space provided.

  5. 5

    Lines 7 to 9

    Answer whether any part of the tax was claimed against, or as a refund of, federal income tax and enter the amount. Then enter the employer's name and address, including street, city, State and ZIP code.

  6. 6

    Sign and attach

    Sign and date, add a telephone number and convenient hours to call, then attach the form to your claim on Form 843.

Why fill Form 8316 on indox

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How it is filed

Attach to Form 843

The form says to complete it and attach it to your claim Form 843. It has no separate filing address.

Employer first

The form says a refund is first sought from the employer before a claim is filed with the IRS.

Complete answers

The Paperwork Reduction Act notice says that if not all of the information is provided, the IRS may not be able to process the claim.

Time to complete

The form says the estimated average time is 15 minutes.

Comments address

Comments on the form go to the Tax Products Coordinating Committee, 1111 Constitution Ave. NW, Washington, DC 20224. The form says not to send form orders there.

Who fills out Form 8316?

  • Nonresident aliens on F, J or M visas

    The form is for a nonresident alien on an F, J, or M type visa who had Social Security tax withheld on wages and is asking for a refund.

  • Wages tied to the course of studies

    Question A asks whether the income was directly related to the course of studies identified by the entry visa. If the answer is No, the form says the taxes were correctly withheld and not to complete the rest.

  • After asking the employer first

    The form says to try first to get a refund of the Social Security taxes from the employer. It is completed when that was tried and no refund came from the employer.

  • Claimants filing Form 843

    The form is not filed alone. The form says to attach it to the claim on Form 843.

  • The employer is named, not the filer

    Line 9 holds the employer's name and address, and lines 1 to 6 ask what the employer has done about the tax. The employer does not sign this form.

The form is completed and signed by the person asking for the refund, and attached to that person's claim on Form 843.

Official sources and the blank

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Questions about Form 8316

Is Form 8316 filed by itself?

No. The form says to attach it to your claim on Form 843.

What if the income was not related to my course of studies?

The form says that with a No answer to question A, the taxes were correctly withheld, and not to complete the rest of the form.

Do I contact my employer first?

The form says to try first to get a refund of the Social Security taxes from your employer, and to complete Form 8316 if that did not work.

What if my employer will not give me a statement?

The form has a space to explain why you cannot get a statement from your employer about lines 1 to 6.

How long does Form 8316 take?

The form says the estimated average time is 15 minutes.