You should be aware that taxes may be deducted from salaries, stipends, and fellowships. Your available income after taxes may be lower than anticipated. The amount withheld from your paycheck is dependent upon your tax status which, in turn, is determined by your visa classification and the amount of time you have been in the United States. Income taxes, when applied, usually amount to about 14% of total income, but may be as high as 30%. H-1B and J-2 visa holders are also subject to social security tax of approximately 7.65% of total income.
All foreign scholars and spouses are required to report their annual income by filing a tax return between January 1 and April 15 of the following year. According to current regulations, all individuals in F and J visa status must also complete particular tax forms even if they had no United States source income. Please keep records of your income and expenditures to substantiate later claims on your tax returns, and keep copies of your income tax forms.
The Vice President for Finance Office has published important payroll/tax information for Postdoctoral Associates and Fellows, and other employees:
Electronic Form W-2 for MIT employees: Click on the “About Me” tab in ATLAS and go to "W-2s" under "Money Matters" in the menu.
Please keep in mind that tax treaties exist between the United States and other countries, which may exempt you from paying income tax in the United States. First, review the summary of your home country treaty (if there is one) by consulting the Thomson Reuters Foreign National Tax Resource website or IRS Publication 901. You can then decide if you wish to claim a tax treaty, depending on how long you will stay in the U.S. If you wish to claim a tax treaty exemption, you should contact the MIT HR/Payroll Service Center in Building NE49-4097 (firstname.lastname@example.org). Your information will be entered into the GLACIER nonresident tax compliance system. GLACIER will determine your U.S. tax status and your eligibility for a tax treaty.
MIT employees/affiliates with general questions about tax treaties and 1042S forms may contact Marsha Dailey in the HR Payroll Service Center, NE49-4097, tel. 617-253-2799, email@example.com.
The International Scholars Office (ISchO) has purchased a license for tax preparation software:
International scholars may access this site using the link above or at the right-hand side of this page. An MIT computer certificate is required. International students should go to the International Students Office website for access to the tax preparation software for international students.
Please note: Because of legal restrictions on our capacity to advise you about tax liabilities, the ISchO staff is not able to answer individual questions regarding your tax situation.
Last Updated: January 2015