Tax treaty

Income tax treaties between the U.S. and other countries that provide partial or full exemption from tax.

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?

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.

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Tax Treaty Renewal

Per IRS regulations, tax treaties must be renewed annually for employees that will continue their work for Harvard in the U.S., into the next calendar year 2021. To meet these requirements and claim a tax treaty exemption for 2021 (if previously determined eligible in 2020), you MUST complete the three steps below before 5pm on Friday, December 18th, 2020 . The renewal process generally takes less than 15 minutes.

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My country has a tax treaty with the U.S., so why is Glacier saying I cannot claim tax exemption on my payments from Harvard?

This could be due to one or more of the following factors (as indicated by the "Hold" at the top right of the Glacier Tax Summary Report):

  • Hold 1: You do not have a U.S. tax ID (Social Security number or ITIN). You will need one before you can claim tax treaty benefits through Harvard.
  • Hold 2: Your country of tax residence and country of citizenship are not the same, and/or  your permanent address is not in your country of tax residence. 
  • Hold 3: Your visa history raises a discrepancy in relation to a tax treaty clause. Please...
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My country has a tax treaty with the U.S., so why was my paycheck taxed?

  • First of all, you'll need to complete the GLACIER forms, making sure to select the correct income type (your country's tax treaty with the U.S. may not cover the relevant income type)
  • Your GLACIER forms then have to be submitted to the NRA Tax office and processed, as treaty benefits are not granted automatically. If you've already done so, and still have questions, please see the...
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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:

  • 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...
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Honoraria

An Honoraria is defined as a gratuitous payment of money, or any other thing of value, to a person for the person’s participation in a usual academic activity for which no fee is legally required.

Various IRS and USCIS regulations should be taken into account when guest speakers and other  "performers" receive compensation for services or payments to cover travel expenses. Harvard University administrators adhere to a broad array of tax and immigration regulations, including restrictions on payments to certain visa holders, tax withholding obligations, and service...

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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...

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Salary/Wages

Employment compensation, or a salary, is taxed at marginal graduated rates, meaning income earned over certain levels set by the U.S. tax authorities is taxed at progressively higher rates. Please see the section on income tax withholding tables in IRS Publication 15 to get an idea of how your salary will be taxed by Harvard.

  • If eligible for tax treaty benefits, both nonresident aliens and resident aliens...
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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...
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