Tax Treaties and Deadlines

Please note: In January 2024, Harvard launched Sprintax Calculus as our tax determination software for international payees (non-U.S. individuals and entities). This software replaced Glacier. Visit our Sprintax Calculus page for more information and resources.

Deadline to claim *new* tax treaty exemption for current calendar year 2024: If GLACIER (see Note 1) determined you were possibly eligible to claim a tax treaty exemption, your completed GLACIER submission must have been received by our office no later than Friday, November 3rd, 2023. This deadline was necessary due to IRS annual processing requirements and the short operating month of December allowed to meet these requirements. Submissions received after the November 3 deadline will only be under consideration for tax exemption beginning in 2024.

General Tax Treaty Information

 

To claim exemption from withholding on Employee Compensation, Honoraria, or Independent Contractor Payments:

  1. Complete the online Sprintax Calculus questionnaire, making sure to select the correct income type (Please contact our office if you have any questions)
  2. If determined possibly eligible, Sprintax Calculus will complete Part I, II, and III of IRS Form 8233 Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien. You will need to sign, date and submit forms through Sprintax Calculus.
  3. Submit IRS Form 8233 and attachments, the completed Sprintax Tax Summary Report, all required immigration document copies (see Note 2), and a copy of your Social Security card or ITIN letter to the IPTC Team through the "Document Exchange" in Calculus before payment is made
  4. The IPTC Team will analyze each person's visa history, payment type, and specific treaty language to determine eligibility for the exemption
  5. If you are considered eligible for the treaty exemption, the IPTC Team will complete Part IV of IRS Form 8233 and apply for the exemption through the IRS.
  6. An international payee with a U.S. tax identification number (see Note 3) might be eligible to claim treaty benefits (complete or partial exemption from tax withholding) on certain types of income

Time Limit

  1. IRS Form 8233 is only valid for one calendar year

  2. In order to renew an exemption, you must submit a newly completed and signed IRS Form 8233 for each calendar year, required attachments, a completed Sprintax Calculus form, and copies of current immigration documents (as listed on the Sprintax Calculus Tax Summary Report) in December of the current year to continue any tax exemption allowed for the following calendar year.

Required Forms

  1. IRS Form 8233 and attachments
  2. Sprintax Calculus

To claim exemption from withholding on Scholarship, Fellowship, Grant, or Royalty Payments:

  1. You must be a U.S. nonresident alien
  2. Complete the online Sprintax Calculus forms, making sure to select the correct income type (Please contact our office if you have any questions)
  3. Complete IRS Form W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding (The form should be pre-filled by Sprintax Calculus, and will need to be signed, dated, and submitted through Sprintax Calculus)
  4. Submit Form W-8BEN, completed Sprintax Calculus forms, required immigration document copies (see Note 2), and a copy of your Social Security Card or ITIN letter to the IPTC Team through the "Document Exchange" in Calculus before payment is made
  5. The IPTC Team will review your visa history, payment type, and specific treaty language to determine eligibility for the exemption

Time Limit

  1. IRS Form W-8BEN is valid for 3 calendar years, as long as your immigration status remains unchanged

Required Forms

  1. IRS Form W-8BEN
  2. Sprintax Calculus

Note 1: As of January 16th, Harvard transitioned to Sprintax Calculus for all university tax compliance requirements specific to our international payees.

Note 2: Please note that the I-94 document is required and can only be accessed after arriving in the U.S.

Note 3: A U.S. Social Security Number or Individual Tax Identification Number (ITIN) is required to claim tax treaty benefits.

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.