Form W-8BEN

Information on tax treaty exemption form used to claim tax exemption on non-service fellowship payments.

What is the “Location of Activity” when processing a payment in Accounts Payable, and why is it important to include?

  • 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...
Read more about What is the “Location of Activity” when processing a payment in Accounts Payable, and why is it important to include?

I am a Harvard affiliate, using my HBS email address to access and upload GLACIER documentation and forms securely via the Harvard link provided, but I keep receiving an error message indicating I do not have permission. What should I do?

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:

  1. You will need to first sign out of your HBS O365 Tenant and any HBS SharePoint Sites or MS...
Read more about I am a Harvard affiliate, using my HBS email address to access and upload GLACIER documentation and forms securely via the Harvard link provided, but I keep receiving an error message indicating I do not have permission. What should I do?

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

Tax Treaties and Deadlines

DEADLINE TO CLAIM *NEW* TAX TREATY EXEMPTION FOR CURRENT CALENDAR YEAR 2020: If GLACIER determines you are possibly eligible to claim a tax treaty exemption, your complete GLACIER submission must be received by our office no later than Sunday, November 29th, 2020. This deadline is necessary due to IRS annual processing requirements and the short...

Read more about Tax Treaties and Deadlines