Frequently Asked Questions

FAQ

Sprintax Calculus

When should I update my Sprintax Calculus record?

Updates to your immigration status, residency, certain biographical information, and obtaining a U.S. tax ID can greatly impact accurate tax withholding or reporting to federal and state government agencies. It's important that you act with urgency to maintain all of your records at Harvard, which includes Sprintax Calculus.

Examples of required Calculus updates include: extensions to your immigration status, changes in the type of income you will receive from Harvard, obtaining a new U.S. tax ID number, changes in your country of residency or permanent address, etc. If any update within Calculus triggers a change to your tax determination or tax forms, you must also submit updated (and signed) tax forms and any updated immigration documents within Calculus's "Document Exchange" for review and processing by the International Payee Tax Compliance Team.

Important Reminders:

  • Harvard students must also make update my.Harvard when receiving new SSNs or ITINs.
  • Please do not delete any historical information within Calculus that you provided in a prior submission.
  • To expedited access to any 1042s tax document Harvard may issue to you by March 15th, you must consent to receive your 1042s form electronically by indicating “yes” in Calculus by February 1st.

How should I answer questions in Calculus if I have no U.S. presence in the current calendar year but expect payments from Harvard for US activities that occurred in a prior year?

If you were unable to complete Sprintax Calculus before the end of the calendar year that corresponds to your recent visit to Harvard, and you are expecting payments relating to that visit, then you will need to indicate at least 1 day present in the U.S. this calendar year to complete your Sprintax Calculus profile.

 

Special Sprintax Calculus instructions for calendar-year crossover scenario:

Residency Information:

  • Select “Yes” for, “Have you been present, or do you expect to be present in the US during 20XX?”
  • Select “Yes” for, “Did you or do you plan to stay in the US for less than 31 days in total in 20XX?”
  • Select the immigration status you were last on when you visited Harvard in the prior year?
  • Enter Jan 1st of the current year for:
    • “What date did you first enter the US on this immigration status?”
    • “What is the expiry date of your current immigration status?“
    • “Final departure date you left or intend to leave the US?”
    • “Expiry date of your current US visa?”

Visits to the US:

  • Calculus will indicate you were on your prior immigration status for an additional 1 day in the current year.
  • Select “Add Status”
    • Select the immigration status for your recent visit to Harvard
    • Enter your actual first date you entered the US under prior immigration status for your recent visit to Harvard
    • Enter the actual expiry date of the immigration status for your recent visit to Harvard
  • Add any additional prior year visits to the US

Tax Forms Info:

  • Select “Yes” for, “Have you or do you expect to receive income (wages, scholarship, commissions, royalties, or other payments) from President and Fellows of Harvard College in 20XX?”
  • Select the correct income type you are expecting from Harvard
  • Enter “1” when asked, “How many days have you stayed or intend to stay in the US during 20XX?”

Copies of immigration documents relating to your status of your recent visit to Harvard, which will be listed on your “Summary Report”, must be uploaded in Calculus through the “Document Exchange” within your profile, along with signed copies of all forms Calculus generates for you. Here’s some general user instructions for the Sprintax Calculus process.

What if I have to pay someone before they arrive in the U.S?.

You can set up an international payee ahead of time only if the individual is receiving a travel grant payment, which may be necessary to arrange their travel to Harvard. This process can be initiated through B2P by selecting the Advance Travel Grant "ADVTR" visa option, which will result in the maximum tax withholding of 30% until the individual completes their Sprintax Calculus profile. The Calculus process can be started shortly before their arrival to the U.S., but the required I-94 document can only be accessed upon arrival to complete the Calculus processThis option cannot be used for advance processing of honoraria or service related payments due to tax and immigration compliance requirements Harvard must adhere to. Please note that tax treaty benefits or reduced withholding cannot be claimed on payments made prior to the completion of Sprintax Calculus.

For more information, please contact IPTC Team.

What is Sprintax Calculus?

Sprintax Calculus is an online tax compliance program, to which foreign nationals receiving payment from Harvard will be given access. It is a secure, web-based system that will classify international individuals and entities for U.S. tax purposes and determine appropriate tax withholding and tax treaty eligibility (if applicable).

More<embed>
Copy and paste this code to your website.

Tax Reporting/Filing

When should I update my Sprintax Calculus record?

Updates to your immigration status, residency, certain biographical information, and obtaining a U.S. tax ID can greatly impact accurate tax withholding or reporting to federal and state government agencies. It's important that you act with urgency to maintain all of your records at Harvard, which includes Sprintax Calculus.

Examples of required Calculus updates include: extensions to your immigration status, changes in the type of income you will receive from Harvard, obtaining a new U.S. tax ID number, changes in your country of residency or permanent address, etc. If any update within Calculus triggers a change to your tax determination or tax forms, you must also submit updated (and signed) tax forms and any updated immigration documents within Calculus's "Document Exchange" for review and processing by the International Payee Tax Compliance Team.

Important Reminders:

  • Harvard students must also make update my.Harvard when receiving new SSNs or ITINs.
  • Please do not delete any historical information within Calculus that you provided in a prior submission.
  • To expedited access to any 1042s tax document Harvard may issue to you by March 15th, you must consent to receive your 1042s form electronically by indicating “yes” in Calculus by February 1st.

Which W-8 Form do foreign entities need to submit to Harvard in order to be set-up for payment as a vendor?

There are 3 forms Harvard is able to accept from a foreign entity to be set-up to receive payments as a supplier (W-8 BEN-E, W-8 EXP, or W-8 ECI). Information on the various forms can be found on the Foreign Entities and W-8 Forms page. We are unable to advise on which form should be used, as this is a individual business decision a supplier must make based on their legal structure, and in consultation with a professional tax advisor if necessary.

Why didn't I receive a 1042-S tax reporting document for tax treaty benefits claimed last year, even though my fellowship/stipend/scholarship was not taxed?

Non-service fellowship income, in the absence of tax treaty benefits, is also exempt from tax withholding when paid to a resident alien. First, confirm your residency status, and only if you were a nonresident alien, last year, should you look into updating your mailing address and requesting a reprint of the document.

If Harvard has classified me as a resident alien, can I choose to still be treated as a nonresident alien by claiming a closer connection to my home country?

Harvard will continue to treat you as a U.S. resident alien, even if you're able to claim a closer connection to another country. You'll have to establish the closer connection through the IRS when filing your tax returns.

There is a number on my tax reporting document that is located in the field for a Social Security Number, but I either never applied for an SSN/ITIN or the number doesn’t match my actual tax ID. Should I use this number on my tax return?

  • If you never applied for an SSN or ITIN (Individual Taxpayer Identification Number), the number on your 1042-S or W-2 is just a number Harvard has assigned for administrative purposes, and should not be used on your tax return. You should apply for an SSN, or, if ineligible for one, for an ITIN, as soon as possible. The latter can be applied for while completing your tax return, although it is strongly recommended that you do not wait till then to do so.
  • If you now have an SSN or ITIN, you should deliver a copy of the card/letter to our office, and use the SSN/ITIN on your tax return. 

I completed my tax return and already mailed it. Now I’ve received a 1042-S from Harvard, which includes income I did not report. What should I do?

You will have to file an amended tax return in order to include the income listed on the 1042-S. Windstar (the online tax preparation software provided by the International Office) does not assist with amended returns, so you’ll have to obtain the amended form from the Internal Revenue Service (IRS) website.

Why didn’t I receive a 1042-S when I received a scholarship, stipend, fellowship, or grant?

If the Nonresident Alien Tax Office has classified you as a resident alien for tax purposes (a status based on your visa type and U.S. visa history), then you will not be receiving a 1042-S. As a resident alien, you are responsible for independently reporting your income to the U.S. tax authorities by referring to your personal pay records.

Alternatively, if your scholarship was less than your tuition and related expenses, it would have been reported on the 1098-T, not the 1042-S. Please contact the Student Accounts Office for more information.

Should I receive any tax reporting documents?

If you had no U.S.-source funding, you will not receive any tax reporting documents. It is possible to receive more than one type of tax reporting document, if you received more than one type of funding from a U.S. source (wages plus a fellowship, for example). The type of document you might receive depends on the type of funding you received.  If the only funding you received from Harvard was a scholarship that was applied directly to your term bill (1098-T), you will not receive any tax reporting documents. If you had no U.S. source funding, you will not receive any tax reporting documents. 

Can I file my tax return electronically?

It is not possible to file nonresident alien tax forms electronically. The Sprintax tax preparation software, available through the International Office, will help you complete your nonresident tax form(s). You will then need to print, sign, and mail the form(s) to the Internal Revenue Service and Massachusetts Department of Revenue addresses listed on the instructions pages.

Do I have to file a Massachusetts State tax return?

Not everyone has to file a State tax return. It depends, among other things, on the source and amount of income you received during the tax year. You do not have to file a Massachusetts tax return if you only have to file Federal Form 8843. You should go to the Windstar tax preparation software for nonresident aliens (available through the International Office) to determine if it is necessary for you to file a State form.

Since I already had taxes withheld from my paychecks, do I need to file a tax return?

Yes, you should still file a tax return. The U.S. tax system is a “pay as you go” one, where taxes are withheld from your paychecks as you receive them (based on information you gave your employer at the time of hire). You should file a federal and/or a state income tax return to determine if you paid too much tax and are due a refund, or if you did not pay enough and owe tax.

Do I have to file a tax return?

If you were a nonresident alien and were present in the United States during any part of the tax (calendar) year in question on an F,J, M, or Q visa, there is at least one tax form you must complete (IRS Form 8843).

If you were a nonresident alien who did not receive funding from a U.S. source (please be aware that funding from a foreign source that is paid through Harvard is usually considered U.S.-source), you do not have to complete an actual tax return (eg.1040 NR), but, as mentioned above, may need to at least file Form 8843. If you have F-2 or J-2 dependents accompanying you, they may have to file tax forms, as well.

Please contact the Harvard International Office (HIO) for access to the online tax preparation software, Windstar, available for use by nonresident aliens.

Resident aliens have the same tax filing obligations as U.S. citizens.

More

Tax Withholding

When should I update my Sprintax Calculus record?

Updates to your immigration status, residency, certain biographical information, and obtaining a U.S. tax ID can greatly impact accurate tax withholding or reporting to federal and state government agencies. It's important that you act with urgency to maintain all of your records at Harvard, which includes Sprintax Calculus.

Examples of required Calculus updates include: extensions to your immigration status, changes in the type of income you will receive from Harvard, obtaining a new U.S. tax ID number, changes in your country of residency or permanent address, etc. If any update within Calculus triggers a change to your tax determination or tax forms, you must also submit updated (and signed) tax forms and any updated immigration documents within Calculus's "Document Exchange" for review and processing by the International Payee Tax Compliance Team.

Important Reminders:

  • Harvard students must also make update my.Harvard when receiving new SSNs or ITINs.
  • Please do not delete any historical information within Calculus that you provided in a prior submission.
  • To expedited access to any 1042s tax document Harvard may issue to you by March 15th, you must consent to receive your 1042s form electronically by indicating “yes” in Calculus by February 1st.

Which W-8 Form do foreign entities need to submit to Harvard in order to be set-up for payment as a vendor?

There are 3 forms Harvard is able to accept from a foreign entity to be set-up to receive payments as a supplier (W-8 BEN-E, W-8 EXP, or W-8 ECI). Information on the various forms can be found on the Foreign Entities and W-8 Forms page. We are unable to advise on which form should be used, as this is a individual business decision a supplier must make based on their legal structure, and in consultation with a professional tax advisor if necessary.

Why didn't I receive a 1042-S tax reporting document for tax treaty benefits claimed last year, even though my fellowship/stipend/scholarship was not taxed?

Non-service fellowship income, in the absence of tax treaty benefits, is also exempt from tax withholding when paid to a resident alien. First, confirm your residency status, and only if you were a nonresident alien, last year, should you look into updating your mailing address and requesting a reprint of the document.

If Harvard has classified me as a resident alien, can I choose to still be treated as a nonresident alien by claiming a closer connection to my home country?

Harvard will continue to treat you as a U.S. resident alien, even if you're able to claim a closer connection to another country. You'll have to establish the closer connection through the IRS when filing your tax returns.

Since I already had taxes withheld from my paychecks, do I need to file a tax return?

Yes, you should still file a tax return. The U.S. tax system is a “pay as you go” one, where taxes are withheld from your paychecks as you receive them (based on information you gave your employer at the time of hire). You should file a federal and/or a state income tax return to determine if you paid too much tax and are due a refund, or if you did not pay enough and owe tax.

Why am I paying taxes when I’ve submitted all the required forms to claim tax treaty benefits?

This could be due to one or more of the following factors:

  • Sprintax Calculus has indicated that you're eligible for tax exemption on a dollar limit for the tax year, however, administrative/technical restrictions at Harvard prevent us from granting treaty benefits when there's a dollar limit.
  • On average, it takes around 1 month to process tax classification/treaty forms, and your submission is still in the queue.  Once it has been processed, however, your earnings will be tax exempt and we can refund Federal and State tax withheld from the month you first submitted all the required forms and document copies.  In the case of Social Security and Medicare tax, we can refund from as far back as 3 calendar years prior.
  • You have become a resident alien for tax purposes (and would have received an email confirming this), so are now subject to Social Security and Medicare (FICA) tax on dependent personal services income (salary/wages), though still exempt from Federal and State tax, as per the terms of the treaty. Alternatively, if you were claiming treaty benefits on non-service fellowship income (stipend, scholarship, fellowship), your status as a resident alien now makes you ineligible to continue claiming treaty benefits through Harvard.
  • The tax treaty exemption form for service income (Form 8233) is only valid for 1 calendar year, and your form has expired. If your treaty benefits eligibility period extended into this year, you should have received an email reminding you to submit new forms for the current calendar year. Please log back into Sprintax Calculus to access the required forms.
  • Your work authorization period was extended, as reflected on your U.S immigration document (I-20, DS-2019, or I-797), but we did not receive a copy of the updated document, so continued to use the expiration date on your old form as the treaty expiration date. Please log back into Sprintax Calculus, update your record, and resubmit all forms and required document copies, including your updated immigration document.
  • We have not received a copy of your Social Security card or ITIN letter, which is required for treaty benefits if we don't have your U.S. tax ID listed in our payment system. Please make this submission along with your tax treaty exemption forms (8233 or W-8BEN).

 

At what rate should my income be taxed?

In most cases, taxes are automatically withheld from your pay. Such tax withholding may include Federal, State and Social Security/Medicare taxes that can range from 14-30% of your total income. The amount of tax withheld depends on the type of income you receive and your tax status in the United States. Most incoming F and J visa holders are considered non-residents (students for the first five years in the United States and J-1 scholars for the first two years). But there are of course other visa types, and exceptions, so it’s important that the Nonresident Alien Tax Office classifies you for tax purposes as soon as possible. You will need to complete Sprintax Calculus registration to begin the process.

More

Tax Treaties

When should I update my Sprintax Calculus record?

Updates to your immigration status, residency, certain biographical information, and obtaining a U.S. tax ID can greatly impact accurate tax withholding or reporting to federal and state government agencies. It's important that you act with urgency to maintain all of your records at Harvard, which includes Sprintax Calculus.

Examples of required Calculus updates include: extensions to your immigration status, changes in the type of income you will receive from Harvard, obtaining a new U.S. tax ID number, changes in your country of residency or permanent address, etc. If any update within Calculus triggers a change to your tax determination or tax forms, you must also submit updated (and signed) tax forms and any updated immigration documents within Calculus's "Document Exchange" for review and processing by the International Payee Tax Compliance Team.

Important Reminders:

  • Harvard students must also make update my.Harvard when receiving new SSNs or ITINs.
  • Please do not delete any historical information within Calculus that you provided in a prior submission.
  • To expedited access to any 1042s tax document Harvard may issue to you by March 15th, you must consent to receive your 1042s form electronically by indicating “yes” in Calculus by February 1st.

Why didn't I receive a 1042-S tax reporting document for tax treaty benefits claimed last year, even though my fellowship/stipend/scholarship was not taxed?

Non-service fellowship income, in the absence of tax treaty benefits, is also exempt from tax withholding when paid to a resident alien. First, confirm your residency status, and only if you were a nonresident alien, last year, should you look into updating your mailing address and requesting a reprint of the document.

Why am I paying taxes when I’ve submitted all the required forms to claim tax treaty benefits?

This could be due to one or more of the following factors:

  • Sprintax Calculus has indicated that you're eligible for tax exemption on a dollar limit for the tax year, however, administrative/technical restrictions at Harvard prevent us from granting treaty benefits when there's a dollar limit.
  • On average, it takes around 1 month to process tax classification/treaty forms, and your submission is still in the queue.  Once it has been processed, however, your earnings will be tax exempt and we can refund Federal and State tax withheld from the month you first submitted all the required forms and document copies.  In the case of Social Security and Medicare tax, we can refund from as far back as 3 calendar years prior.
  • You have become a resident alien for tax purposes (and would have received an email confirming this), so are now subject to Social Security and Medicare (FICA) tax on dependent personal services income (salary/wages), though still exempt from Federal and State tax, as per the terms of the treaty. Alternatively, if you were claiming treaty benefits on non-service fellowship income (stipend, scholarship, fellowship), your status as a resident alien now makes you ineligible to continue claiming treaty benefits through Harvard.
  • The tax treaty exemption form for service income (Form 8233) is only valid for 1 calendar year, and your form has expired. If your treaty benefits eligibility period extended into this year, you should have received an email reminding you to submit new forms for the current calendar year. Please log back into Sprintax Calculus to access the required forms.
  • Your work authorization period was extended, as reflected on your U.S immigration document (I-20, DS-2019, or I-797), but we did not receive a copy of the updated document, so continued to use the expiration date on your old form as the treaty expiration date. Please log back into Sprintax Calculus, update your record, and resubmit all forms and required document copies, including your updated immigration document.
  • We have not received a copy of your Social Security card or ITIN letter, which is required for treaty benefits if we don't have your U.S. tax ID listed in our payment system. Please make this submission along with your tax treaty exemption forms (8233 or W-8BEN).

 

More

Frequently asked by Administrators

What is the “Location of Activity” when processing a payment in Accounts Payable, and why is it important to include?

  • Harvard is required to indicate the “location of activity”, particularly when paying income to foreign individuals and foreign entities, to comply with IRS tax withholding and reporting regulations. A clear indication of the location of the activity (such as the country) is necessary on all supporting documentation for the payment to be correctly classified for tax purposes. This applies to both service and non-service income.
  • Generally, the location of the activity would be where a service is being performed, property is being rented, or the location where fellowship income is expected to be utilized in support of one’s scholarship or research.
  • Royalties, copyrights, and patents, such as those paid for the use of intellectual properties (i.e., industrial properties and software licenses), are generally considered U.S.-sourced when utilized by Harvard due to our U.S. location. This income could be taxable up to 30% if a tax exemption or tax reduction claim has not been previously facilitated before the payment was issued.
  • In general, payments for tangible goods or products for international purchases are not subject to U.S. reporting or tax withholding. Indicate where the tangible items are to be used or shipped to for the location of the activity.
  • If the source of income cannot be determined at the time of payment because the location of the activity is not clearly indicated, the payment must be treated as U.S. sourced under IRS Regulations. Incorrect or missing information may also result in payment delays or incorrect tax withholding.
  • Here is additional information from the IRS website regarding sourcing: IRS- Nonresident Aliens and Source-of-income

Please review additional information and scenarios commonly seen at Harvard https://nratax.oc.finance.harvard.edu/usor-foreign-source-income.

Which W-8 Form do foreign entities need to submit to Harvard in order to be set-up for payment as a vendor?

There are 3 forms Harvard is able to accept from a foreign entity to be set-up to receive payments as a supplier (W-8 BEN-E, W-8 EXP, or W-8 ECI). Information on the various forms can be found on the Foreign Entities and W-8 Forms page. We are unable to advise on which form should be used, as this is a individual business decision a supplier must make based on their legal structure, and in consultation with a professional tax advisor if necessary.

Why didn't I receive a 1042-S tax reporting document for tax treaty benefits claimed last year, even though my fellowship/stipend/scholarship was not taxed?

Non-service fellowship income, in the absence of tax treaty benefits, is also exempt from tax withholding when paid to a resident alien. First, confirm your residency status, and only if you were a nonresident alien, last year, should you look into updating your mailing address and requesting a reprint of the document.

What if I have to pay someone before they arrive in the U.S?.

You can set up an international payee ahead of time only if the individual is receiving a travel grant payment, which may be necessary to arrange their travel to Harvard. This process can be initiated through B2P by selecting the Advance Travel Grant "ADVTR" visa option, which will result in the maximum tax withholding of 30% until the individual completes their Sprintax Calculus profile. The Calculus process can be started shortly before their arrival to the U.S., but the required I-94 document can only be accessed upon arrival to complete the Calculus processThis option cannot be used for advance processing of honoraria or service related payments due to tax and immigration compliance requirements Harvard must adhere to. Please note that tax treaty benefits or reduced withholding cannot be claimed on payments made prior to the completion of Sprintax Calculus.

For more information, please contact IPTC Team.

What if I don't know what my relationship to the University or income type are?

You should select the best option, which a few points might help reveal:

  • If you've already received a paycheck, from which FICA tax (MED and OASDI) was withheld, then you're either an employee, faculty member, teaching assistant, or student worker receiving compensation/salary/wages. 
  • If your payment was not subject to FICA tax, and is a fellowship, stipend, or scholarship, then you should select student, fellow, or fellowship recipient as your relationship to the University. You can then select any of the associated income types, as they're all treated the same way for tax purposes.
  • If you haven't yet been paid, and don't know what category your payment will fall under, please contact your department for clarification.
  • If you're receiving a reimbursement, you should select "other income" as your relationship to the University, then select "travel reimbursement" as the income type.

 If your selection is incorrect, NRA Tax will contact you, directly, to update your account and paperwork, as required. 

FAQ for Individuals

When should I update my Sprintax Calculus record?

Updates to your immigration status, residency, certain biographical information, and obtaining a U.S. tax ID can greatly impact accurate tax withholding or reporting to federal and state government agencies. It's important that you act with urgency to maintain all of your records at Harvard, which includes Sprintax Calculus.

Examples of required Calculus updates include: extensions to your immigration status, changes in the type of income you will receive from Harvard, obtaining a new U.S. tax ID number, changes in your country of residency or permanent address, etc. If any...

Read more about When should I update my Sprintax Calculus record?

Disclaimer

The information contained within this website is provided for informational purposes only and is not intended to provide, and should not be relied on for, tax, legal or accounting advice.  All information in this site is provided "as is", with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance and fitness for a particular purpose.