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:

  • GLACIER 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 GLACIER 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 GLACIER, 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).