IRS Form 8316 – Statement Attached to IRS Form 843
The Form 8316 is filed by nonresidents that had payroll taxes withheld from their wages by mistake.
IRS Form 843 FICA Tax Refund Claim
The IRS Form 843 is filed by taxpayers requesting a refund of taxes or an abatement of penalties and interest. The form can be filed for a refund or abatement of estate, gift, employment, excise, or income taxes.