Taxes

In January 2024, Harvard launched Sprintax Calculus as the tax determination software for international payees (non-U.S. individuals and entities). The new website for the Office that can support you with this process is International Payee Tax Compliance (formerly Non-Resident Tax Office) will reflect Sprintax Calculus information, and resources will be available in January 2024. Please refer to the International Payee Tax Compliance website for details.

Basic FAQs (courtesy of the HIO):

  • Do I have to file taxes in the US?
    If you are in the U.S. in a status other than a B visa it is likely you will have to file at least one tax form. The HIO provides access to a tax preparation system that will help you satisfy this requirement if you are considered a non-resident for tax purposes (see below). The HIO has a comprehensive FAQ on its web site that will help you determine your tax responsibility.
     
  • What are different categories for tax purposes?
    Depending on the time you have spent in the U.S., you will be classified as a resident or a non-resident for tax purposes. You can determine your tax status from the HIO website. Non-residents only pay taxes on their U.S. based income while residents pay taxes on their world-wide income.
     
  • What is a Nonresident Alien for tax purposes?
    Generally international scholars on J visas are considered non-residents for the first two calendar years in the U.S. Non-residents only pay tax in the U.S. on U.S.-based income. See the IRS website for more details in this regard.
     
  • What is the International Payee Tax Compliance (IPTC)?
  • IPTC is responsible for tax withholding and reporting of foreign individuals at Harvard. They also have a helpful FAQs specific to taxes. They can also help determine if you are a resident or non-resident for tax purposes, as well as determine tax-treaty eligibility. Please note that this office is unable to provide tax advice that is outside their area of expertise.
     
  • How can I get in touch with the IPTC?
    You can schedule a virtual one-to-one meeting with the IPTC using their website. You can make an appointment for any questions that you have regarding the Glacier profile or taxes on your Harvard funding. You can also contact them here.
     
  • How do I pay my taxes?
    Your taxes will be withheld directly from your paycheck. The salary mentioned on your contract is pre-tax. Tax deductions from your salary will depend on your tax status and any tax-treaty benefits you are eligible for.

Tax treaties: Any tax treaties that your home country has with the U.S. will be determined when you fill out the Sprintax profile. More details about tax treaties can be found here. You must have a social security number to qualify for any tax treaty benefit.

Contact NRA if taxes on your paycheck don’t make sense: Make sure that your paycheck aligns with your tax status (e.g., nonresident aliens don’t pay FICA taxes). If you think a wrong amount has been withheld, get in touch with the NRA.

In general, 

  • 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.

Additional Resources are posted here.

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.

taxPlease 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.