If a nonresident alien individual or foreign corporation has overpaid withheld taxes, they may be able to request a refund by filing Form 843, Claim for Refund and Request for Abatement. The form must be filed within three years from the due date of the return for the tax year in which the overpayment occurred. To request a refund of withheld taxes reported on Form 8288, the payee must provide the following information: - Their name, address, and taxpayer identification number (TIN) - The name and address of the payer - The tax year and quarter(s) involved - The amount of overpayment and the reason for the overpayment The payee should also attach a copy of Form 8288 to their Form 843. It is important to note that the IRS may deny a refund request if the payee fails to provide sufficient documentation or if the overpayment was due to a mathematical error or clerical mistake. Therefore, it is essential to ensure that all required information is provided and that the form is filed within the specified time frame to maximize the chances of receiving a refund.