Nonresident alien

Sprintax Calculus

Effective January 2024, Harvard launched Sprintax Calculus as our new tax determination software for international payees (non-U.S. individuals and entities). 

Notes on Two-factor Authentication

  • Two-factor authentication is required to use Sprintax Calculus's E-Sign function.
  • Once you enable two-factor authentication, the same method...
Read more about Sprintax Calculus

Gross Up for Nonemployee Income

In certain situations, where University and department policies and budgets allow, administrators may wish to “gross up” an income payment to a recipient. The desired outcome may be intended to achieve a specific “net amount”, accounting for required tax withholdings. Gross up payments incur additional expense to the requesting department’s budget, which can be significant.

Reportable income payments processed to or for the benefit of individuals, are reportable for “gross up” amounts paid. Depending on income type and payment circumstances, tax withholding rates can vary...

Read more about Gross Up for Nonemployee Income

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

  • Harvard is required to indicate the “location of activity”, particularly when paying income to foreign individuals and foreign entities, to comply with IRS tax withholding and reporting regulations. A clear indication of the location of the activity (such as the country) is necessary on all supporting documentation for the payment to be correctly classified for tax purposes. This applies to both service and non-service income.
  • Generally, the location of...
Read more about What is the “Location of Activity” when processing a payment in Accounts Payable, and why is it important to include?

Important 1042-S Tax Document Updates

Please note: In January 2024, Harvard transitioned to Sprintax Calculus as our tax compliance system for international payees (non-U.S. individuals and entities). Visit our Sprintax Calculus page for more information and resources.

2023 1042-S Tax Documents are available ONLY through Sprintax Calculus:

For Electronic Distribution of 1042-S- If you have previously given consent for electronic distribution of your 1042-S tax...

Read more about Important 1042-S Tax Document Updates

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?

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:

  • Sprintax Calculus 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...
Read more about Why am I paying taxes when I’ve submitted all the required forms to claim tax treaty benefits?

Do I have to file a tax return?

If you were a nonresident alien and were present in the United States during any part of the tax (calendar) year in question on an F,J, M, or Q visa, there is at least one tax form you must complete (IRS Form 8843).

If you were a nonresident alien who did not receive funding from a U.S. source (please be aware that funding from a foreign source that is paid through Harvard is usually considered U.S.-source), you do not have to complete an actual tax return (eg.1040 NR), but, as mentioned above, may...

Read more about Do I have to file a tax return?

Making Payments to Foreign Individuals

Use these guidelines to better understand payments to foreign individuals.

Harvard is required to follow:

  • Internal Revenue Service (IRS) regulations that govern the taxation of payments to nonresident aliens, which differ from those that govern payments to U.S. citizens and resident aliens; and
  • Regulations set by U.S. Citizenship and Immigration Services (USCIS) when making payments to certain foreign scholars and students

These regulations, which can be complicated, determine the tax status and proper...

Read more about Making Payments to Foreign Individuals

Employees Working Abroad

Use these guidelines to better understand tax obligations of Harvard employees working outside the United States. For general information on tax obligations of all Harvard payment recipients outside the U.S., please see U.S. or Foreign-Source Income.

Topics covered below:

  • U.S. Citizens and Resident Aliens Working Outside the United States
  • Nonresident Aliens Working Outside the United States
    ...
Read more about Employees Working Abroad

Pages