HOME /

Social Security and Medicare tax (FICA)

Tax administered by the U.S. Social Security  Administration, liability for which is based on U.S. tax residency status and income type.

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?

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

Social Security Number (SSN) and Individual Taxpayer Identification Number (ITIN)

General Information

Foreign national individuals, both resident aliens and nonresident aliens, may have either a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN)

A Social Security Number (SSN) is:

  • A nine-digit number assigned by the Social Security Administration to an individual for tax and wage reporting purposes

An Individual Taxpayer Identification Number (ITIN) is:

  • A nine-digit number assigned to an individual who is required to have...

Read more about Social Security Number (SSN) and Individual Taxpayer Identification Number (ITIN)

Social Security and Medicare Tax (FICA)

Social Security and Medicare taxes, or "FICA" tax (approx. 7.5% of gross income), are collected by Harvard University but administered independently by the U.S. Social Security Administration. Non-student U.S. citizens, lawful permanent residents, and resident aliens (as designated by the Sprintax Calculus tax compliance system) are subject to FICA taxes on salary and wages earned as an employee. 

It may be possible to refund FICA taxes incorrectly withheld by the University: 

  • To determine if FICA taxes were incorrectly withheld in the current...
Read more about Social Security and Medicare Tax (FICA)

Tax Withholding and Payments to Foreign Individuals

Payments from Harvard University may be subject to tax withholding and/ or reporting in accordance with regulations strictly enforced by the U.S. tax and immigration authorities. As a withholding agent, Harvard University is required to collect the appropriate IRS certification form (W-8BEN or 8233) from nonresident aliens to establish their foreign status. Sprintax Calculus will generate the necessary IRS forms when paying a foreign supplier that has U.S. presence. In addition to the payment and reporting details, IRS certification form W-8BEN informs what statutory tax withholding or...

Read more about Tax Withholding and Payments to Foreign Individuals