Tax Treaties

Treaty Renewal Update

Per IRS regulations, tax treaties must be renewed annually. To meet these requirements and claim an exemption for 2018 (if previously determined eligible in 2017), you MUST complete the three steps below before noon on Friday, December 22nd, 2017. The renewal process generally takes less than 15 minutes.

STEP 1: Update and/or verify certain information in GLACIER, Harvard’s online tax compliance system

  1. Go to http://www.online-tax.net.
  2. Click on the GLACIER logo to enter the website.
  3. At the login screen, enter your User ID and Password. If you don’t have your access information, please click on the "Forgot Login" link to request that your access information be resent to the email address contained in your individual record.
  4. When you get to the menu screen, select “Create/update/view my individual record.”
  5. Review your record for accuracy.

STEP 2: Print and sign all forms that GLACIER generates. Attach copies of your current visa documents listed on your Tax Summary Report only if you had visa updates or extensions. Indicate “Treaty Renewal” on top of Tax Summary Report.

STEP 3: Submit the forms (and copies of visa documents if required) to our office before noon on Friday, December 22nd, 2017. You may mail, fax or hand-deliver the forms to:

Nonresident Alien Tax Compliance

Harvard University

1033 Massachusetts Ave., 2nd Floor

Cambridge, MA 02138

Fax: 617-496-3196

A foreign national with a U.S. tax identification number* may be eligible to claim treaty benefits (complete or partial exemption from tax withholding) on certain types of income from Harvard:

 

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

  1. Complete the online GLACIER forms, making sure to select the correct income type (Please contact our office if you have any questions)
  2. 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 (The form should be pre-filled by GLACIER, and will only need to be signed and dated)
  3. Submit IRS Form 8233 and attachments, the completed GLACIER forms, required immigration document copies**, and a copy of your Social Security card or ITIN letter to NRA Tax before your department issues your payment.
  4. NRA Tax 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, NRA Tax will complete Part IV of IRS Form 8233 and apply for the exemption through the IRS.

Time Limit

  1. IRS Form 8233 is only valid for one calendar year
  2. In order to renew an exemption, you must forward  to NRA Tax a new, completed IRS Form 8233 and attachments, a completed GLACIER form, and copies of current immigration documents (as listed on the Glacier Tax Summary Report) in December of the current year for the following year’s exemption.

Required Forms

  1. IRS Form 8233 and attachments
  2. GLACIER

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 GLACIER 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 GLACIER, and will only need to be signed and dated)
  4. Submit Form W-8BEN, completed GLACIER forms, required immigration document copies**, and a copy of your Social Security Card or ITIN letter to NRA Tax before payment is made
  5. NRA Tax 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. GLACIER

 

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

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

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.