If you're international and paid by Harvard, please look for an email invitation to GLACIER from firstname.lastname@example.org. GLACIER is Harvard University's online tax compliance system that specializes in tax issues for foreign nationals. Here is some information that might be helpful when completing your GLACIER record.
You may also check with:
- The Harvard Tax Office to find out about your tax liabilities and possible tax treaty implications: (p) 617-496-5224. Provides guidance on a range of related topics.
- The Nonresident Alien Tax Compliance Office at 1033 Massachusetts Avenue, 2nd Floor (corner of Massachusetts Avenue and Trowbridge Street). This is about halfway between Harvard Square and Central Square. Please bring your passport and Visa documents with you. At that time, they will determine whether you are eligible for a tax treaty.
The Harvard International Office (HIO). Provides excellent information for international scholars, including access to the tax software Sprintax (for non-resident aliens)
A presentation on Sprintax is available here:
3 more resources:
- The National Postdoc Association provides an Overview of Tax Issues for Postdocs.
- Vita tax clinics, a volunteer organization that has a branch at Harvard Law School. Please note that appointments are made on a first come, first serve basis, so you need to get there early.
- The IRS itself!
- Salary payments are subject to tax withholdings.
- US Citizens and permanent residents: Fellowship and traineeship stipends are not subject to withholding but are considered taxable income and must be reported. Scholars are responsible for making quarterly estimated tax payments during the year via IRS Form 1040ES and California form 540ES.
- International scholars: Subject to US federal tax laws and Massachusetts State tax laws. Qualifying residents of countries that have tax treaties with the US may be exempt from tax withholding or receive other benefits. There are differences based on whether you receive salary or stipend payments. Qualifying scholars must file forms with the IRS prior to receiving their first salary or stipend payment. Refer to the IRS Forms page for complete information on treaty countries.
General Disclaimer: Harvard, as an institution, does not advise on any personal income tax requirements or issues. Use of any information from the Tax Services site or any other web site referred to is for general information only and does not represent personal tax advice either express or implied. You are encouraged to keep professional tax advice for personal income tax questions and assistance.
Please visit the following web sites for IRS taxation on:
Foreign nationals should also review Publication 519, U.S. Tax Guide for Aliens, though doing so may give you a headache.