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Form 8316 is a supplemental form that must be attached to Form 843 for the application for refund from Social Security and Medicare taxes withheld in error.
Form 8316 was introduced by the IRS in recent years and is required to be attached to Form 843. Applications for refund for Social Security and Medicare taxes not including 2007 Form 8316 may be returned by the Internal Revenue Service.
International students in F-1 and J-1 status who are considered nonresident aliens for tax purposes are NOT subject to Social Security and Medicare tax withholding on wages if any of the following cases apply:
- have on campus employment
- are authorized for Curricular or Optional Practical Training
- are authorized for employment due to Economic Hardship
If your employer has withheld these taxes in error, follow these steps:
- Request a refund for the Social Security and Medicare taxes of these taxes from your employer. (If your employer is able to refund the taxes, no further action is necessary)
- If your employer is unable to refund these taxes, request a statement outlining their denial of your refund.
- You do not need to file Form 843 or Form 8316 if your employer agrees to refund these taxes.
If you are unable to receive a refund of these taxes from your employer, you may then file Form 843 and Form 8316 to request a refund from IRS. Include the following:
- a completed Form 843
- a completed 2007 Form 8316
- a copy of your W-2
- a copy of the visa page of your passport
- a copy of Form I-94
- a copy of your work authorization (copy of your EAD authorizing OPT or Economic Hardship)
- a copy of front and back of your Form I-20 or DS-2019 authorizing CPT
- a written statement that you unsuccessfully requested a refund of these taxes from your employer. (This can be the statement you obtained from your employer, or your own statement that you were denied refund of these taxes by your employer and were unable to obtain a statement from them.)
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