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,...
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...
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
Harvard will continue to treat you as a U.S. resident alien, even if you're able to claim a closer connection to another country. You'll have to establish the closer connection through the IRS when filing your tax returns.
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...
This could be due to one or more of the following factors:
GLACIER 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 refund Federal and State tax...
If you were a nonresident alien and were present in the United States during any part of the tax (calendar) year in questionon 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...
Fellowships, scholarships, and stipends are disbursed in support of personal research or studies. Such payments are often grouped together, for tax purposes, as "non-service fellowship" income, and may include "reimbursements" for travel or other incurred costs, if not deemed genuine University business expenses, i.e.in direct support of University research or scholarship.
Correctly distinguishing between fellowships and reimbursements has important ramifications for tax withholding and reporting as well as for the actual payment procedure.
Whether an individual is an actual independent contractor, and not an employee, has important implications for the policies, procedures and payment processing requirements that should be taken into consideration.
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