Tax reporting

Harvard's and the individual's obligation to report earnings on a tax reporting document to the U.S. tax authorities.

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,...

Which W-8 Form do foreign entities need to submit to Harvard in order to be set-up for payment as a vendor?

There are 3 forms Harvard is able to accept from a foreign entity to be set-up to receive payments as a supplier (W-8 BEN-E, W-8 EXP, or W-8 ECI). Information on the various forms can be found here https://nratax.oc.finance.harvard.edu/foreign-entity-w8-forms. We are unable to advise on which form should be used, as this is a individual business decision a supplier must make based on their legal structure, and...

Tax Filing

If you received U.S.-source income, you are required to file an annual tax return (such as 1040NR,1040NR-EZ, 1040, 1040EZ, etc.) with:

the Internal Revenue Service (IRS)
the Commonwealth of Massachusetts (in some cases)

If you were in the U.S. last year on anything other than a B visa or visa waiver, and did not receive any U.S. sourced income, you may only need to file a simple tax statement (8843) with the U.S. federal tax authority (IRS). For more information, see ...

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.

If Harvard has classified me as a resident alien, can I choose to still be treated as a nonresident alien by claiming a closer connection to my home country?

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.

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...

April 26,2016 — Responding to IRS 1042-S Notices for Tax Year 2014

Please see the following for the latest update from the IRS.

Thousands of international students and scholars at U.S. colleges and universities are being denied withholding credits or assessed tax bills by the Internal Revenue Service, according to the National Association of College and University Business Officers. The...

Frequently Asked Questions

E-Filing for Resident Aliens

1042-S Reprint Request Instructions

** UPDATE 3/24/20 In response to COVID-19 tax filing implications**

The IRS announced on March 21st that it was extending the tax filing deadline to July 15th due to the COVID 19 virus. See "...

As a resident alien, how can I report 1042-S income and/or claim tax treaty benefits on my tax return?

Please refer to the detailed instructions in IRS Publication 519, section 9 (Tax Treaty Benefits), under Some Typical Tax Treaty Benefits/Resident Aliens/Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens

U.S. Tax Guide for Aliens

Harvard International Office

There is a number on my tax reporting document that is located in the field for a Social Security Number, but I either never applied for an SSN/ITIN or the number doesn’t match my actual tax ID. Should I use this number on my tax return?

If you never applied for an SSN or ITIN (Individual Taxpayer Identification Number), the number on your 1042-S or W-2 is just a number Harvard has assigned for administrative purposes, and should not be used on your tax return. You should apply for an SSN, or, if ineligible for one, for an ITIN, as soon as possible. The latter can be applied for while completing your tax return, although it is strongly recommended that you do not wait till then to do so.
If you now have an SSN or ITIN, you should deliver a copy of the card/letter to our office, and use the SSN/ITIN...

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..

Tax Withholding and Reporting for Foreign Individuals and Entities