Student Tax Information

The following is general information regarding taxation of international students. To review detailed tax information (including tax return filing during tax season) please visit the tax section of this website.

International students should be aware that taxes may be deducted from salaries, stipends, and scholarships if funds are from U.S. sources. The available income after taxes may be less than anticipated as scholars may be subject to federal, state, and/or Social Security taxes which can range from 14-30% of one's total income. The amount of taxes students may pay depends on the type of income they receive and their tax status in the United States. In addition, there are many tax treaties between the United States and other countries which may exempt certain earnings and scholarship stipends from taxes. Those who receive funding from Harvard will receive information from the University Financial Services office.

All international students and their dependents with U.S source income such as scholarship or fellowship are required to report their annual income by completing tax forms between January 1 and April 15 of the following year. Those who were present in the United States during any part of 2008, must complete at least one tax form. Tax forms will be due to the Internal Revenue Service (IRS) by April 15, 2009. Most international students at Harvard are on F-1 or J-1 visas and are considered non-residents for tax purposes. Accompanying dependents on F-2 or J-2 visas must complete at least one tax form as well.

To help guide individuals through the tax filing process, the HIO has purchased CINTAX, a web based tax return preparation software designed exclusively for international students, scholars, and their dependents who are nonresidents for tax purposes. Those who are on J-1 status or other visa status such as H-1B, TN, O-1, F-1 OPT or E-3, may or may not be considered non-residents for tax purpose. CINTAX will help individuals determine if they are residents or non-residents for tax purposes. Please note that CINTAX is designed to prepare non-resident tax forms only.

In addition to CINTAX, the HIO has hired noted tax attorney Paula Singer to create a web site that addresses some issues not covered by CINTAX. The issues include federal resident returns and dual status returns, as well as Massachusetts state returns for both residents and non-residents. This site includes sample tax returns but does not complete the forms for individuals. It is available to anyone with a valid Harvard ID and PIN. Users will need their HUID and PIN to access the site.

Due to legal restrictions, the HIO staff is not able to answer questions regarding individual tax situations. For additional information regarding U.S. income tax issues, please go here.

For general information visit the tax section of this website.