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This video covers IRS Form 8316, which is filed alongside Form 843 to request a refund of incorrectly withheld FICA taxes. The tutorial builds on a previous video about Form 843, focusing on a student who worked part-time in the U.S. while attending university, and was exempt from FICA taxes, yet had them withheld by the employer. To recover these funds, Form 843 is needed, and Form 8316 must also be submitted if the employer cannot refund the taxes. Form 8316 includes a few questions and requires certification and signature from the individual, which must be mailed with Form 843 to process the refund request.