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

  ...

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 can claim exemption from tax withholding by submitting completed tax...