In certain situations, where University and department policies and budgets allow, administrators may wish to “gross up” an income payment to a recipient. The desired outcome may be intended to achieve a specific “net amount”, accounting for required tax withholdings. Gross up payments incur additional expense to the requesting department’s budget, which can be significant.
Reportable income payments processed to or for the benefit of individuals, are reportable for “gross up” amounts paid. Depending on income type and payment circumstances,...
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 considered U.S.-sourced if...
Harvard University and Harvard Business School (HBS) both use Office 365 SharePoint and Teams; however, they reside on separate service instances, or tenants. Secure sharing from University SharePoint or MS Teams requires an HBS affiliate to also be licensed properly and sign in with their University credentials.
Here are the steps you should take as an HBS affiliate, with an associated HBS email, to access and successfully submit your GLACIER information securely:
You will need to first sign out of your HBS O365 Tenant and any HBS SharePoint Sites or MS...
Our on-site customer service has been temporarily suspended, due to mandated government and university coronorvirus protocols, until further notice.
We are unable to see walk-ins, nor are we able to accept drop-off or mailed documentation, due to limited staffing resources and necessary safety measures.
The Customer Service Team is working remotely during customer service hours, and are still accessible via the email and phone# as indicated below
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 here https://nratax.oc.finance.harvard.edu/foreign-entity-w8-forms. 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...
As a withholding agent, Harvard University is required by the IRS to collect the appropriate W-8 form from any foreign entity to establish the entity's foreign status. These forms are a direct result of government regulations associated with the Foreign Account Tax Compliance Act (FATCA). In addition to the payment details provided when transactions are being processed to a foreign entity, these...
If you received U.S.-source income, you are required to file an annual tax return (such as 1040NR,1040NR-EZ, 1040, 1040EZ, etc.) with:
the Internal Revenue Service (IRS)
the Commonwealth of Massachusetts (in some cases)
If you were in the U.S. last year on anything other than a B visa or visa waiver, and did not receive any U.S. sourced income, you may only need to file a simple tax statement (8843) with the U.S. federal tax authority (IRS). For more information, see ...
If you were unable to complete GLACIER before the end of the calendar year that corresponds to your recent visit, 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 in order to proceed through GLACIER.
You should:
• Enter January 1st, of the current year as the “Estimated or Actual Date of Final Departure from the U.S.” • Enter your actual date of your...
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.
You may have received the link to Glacier twice, because Harvard uses two independent payment systems. If your Glacier record does not need to be updated (e.g. change in income type or visa status), then you don't need to resubmit the forms, and should contact our office to confirm your first submission was received, Otherwise, please update and submit your Glacier forms, as requested.
Per IRS regulations, tax treaties must be renewed annually for employees that will continue their work for Harvard in the U.S., into the next calendar year 2021. To meet these requirements and claim a tax treaty exemption for 2021 (if previously determined eligible in 2020), you MUST complete the three steps below before 5pm on Friday, December 18th, 2020 . The renewal process generally takes less than 15 minutes.
The Internal Revenue Service (IRS) has begun issuing refunds and granting withholding credits to foreign taxpayers whose 1042-S tax reporting documents for 2014 were initially rejected. It acknowledges that there was a problem with its verification system, and is taking concrete steps to prevent this issue and related problems from reoccurring.
Indefinitely, as long as a future U.S. departure date is entered (Although inaccurate, it may be necessary to do this to proceed to the next question in Glacier). Ideally, Glacier would be completed prior to actual departure from the U.S.