1042-S

All exempt income (per a tax treaty benefit) and non-service fellowship income subject to taxation, along with taxes withheld, will be reported to foreign individuals on IRS Form 1042-S Foreign Person's U.S. Source Income Subject to Withholding.

I received a request to complete GLACIER, but I won't be entering the U.S. because of a COVID related delay impacting travel or obtaining required immigration documents. What should I do?

If you are unable to complete your GLACIER record, and/or submit the requested GLACIER information as a result of a COVID related delay in being unable to enter the U.S., please instead do so immediately after your arrival to the U.S. This is necessary to maintain compliance with US tax and immigration regulations

Read more about I received a request to complete GLACIER, but I won't be entering the U.S. because of a COVID related delay impacting travel or obtaining required immigration documents. What should I do?

How can I get assistance, and submit GLACIER information, during Harvard's prolonged closure in response to COVID-19?

  • 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

...

Read more about How can I get assistance, and submit GLACIER information, during Harvard's prolonged closure in response to COVID-19?

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.

Read more about 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?

June 15, 2016 — Latest Update on IRS 1042-S Notices for Tax Year 2014

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.

The most recent...

Read more about June 15, 2016 — Latest Update on IRS 1042-S Notices for Tax Year 2014

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..

Read more about 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?

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...

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

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...

Read more about Should I receive any tax reporting documents?

Salary/Wages

Employment compensation, or a salary, is taxed at marginal graduated rates, meaning income earned over certain levels set by the U.S. tax authorities is taxed at progressively higher rates. Please see the section on income tax withholding tables in IRS Publication 15 to get an idea of how your salary will be taxed by Harvard.

  • If eligible for tax treaty benefits, both nonresident aliens and resident aliens...
Read more about Salary/Wages

Stipend, Scholarship, Fellowship, or Grant

Stipends, scholarships, fellowships, and grants are meant to support personal research or studies.

Such income is often grouped together, for tax purposes, as "non-service scholarship/ fellowship" income. This may include also health insurance paid on behalf of non-employees and "reimbursements" for travel or other expenses that have not been deemed University business expenses.

  • If a scholarship recipient is a degree candidate at Harvard University, and all or part of the award has been set aside for qualified tuition and...
Read more about Stipend, Scholarship, Fellowship, or Grant