Proposed Collection; Comment Request for Form 8316, 4356 [2020-01172]

Download as PDF lotter on DSKBCFDHB2PROD with NOTICES 4356 Federal Register / Vol. 85, No. 16 / Friday, January 24, 2020 / Notices Abstract: The purpose of the form is to authenticate the electronic filing of Form 8963, Report of Health Insurance Provider Information. 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: Businesses and other for-profit organizations and Not-forprofit organizations. Estimated Number of Respondents: 2,550. Estimated Time per Respondent: 1 hour 37 minutes. Estimated Total Annual Burden Hours: 4,131. 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: January 14, 2020. Philippe Thomas, Supervisory Tax Analyst. [FR Doc. 2020–01173 Filed 1–23–20; 8:45 am] BILLING CODE 4830–01–P VerDate Sep<11>2014 17:03 Jan 23, 2020 Jkt 250001 DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 8316 Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. AGENCY: The Internal Revenue Service, 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. 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 March 24, 2020 to be assured of consideration. ADDRESSES: Direct all written comments to Dr. Philippe Thomas, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the form should be directed to LaNita Van Dyke at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet at Lanita.VanDYke@irs.gov@irs.gov. 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. SUMMARY: PO 00000 Frm 00088 Fmt 4703 Sfmt 4703 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: January 15, 2020. Philippe Thomas, Supervisory Tax Analyst. [FR Doc. 2020–01172 Filed 1–23–20; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request on Capitalization of Interest Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. AGENCY: The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other SUMMARY: E:\FR\FM\24JAN1.SGM 24JAN1

Agencies

[Federal Register Volume 85, Number 16 (Friday, January 24, 2020)]
[Notices]
[Page 4356]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-01172]


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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.

-----------------------------------------------------------------------

SUMMARY: The Internal Revenue Service, 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. 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 March 24, 2020 
to be assured of consideration.

ADDRESSES: Direct all written comments to Dr. Philippe Thomas, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 
20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form should be directed to LaNita Van Dyke at Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 
20224, or through the internet at [email protected]@irs.gov.

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: January 15, 2020.
Philippe Thomas,
Supervisory Tax Analyst.
[FR Doc. 2020-01172 Filed 1-23-20; 8:45 am]
BILLING CODE 4830-01-P


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