Tax Publications and Resources for International Scholars
Thomson Reuters Foreign National Tax
Thomson Reuters has licensed MIT international
scholars to access its Foreign
National Tax Resource* web site (an MIT computer
certificate is required). The site contains detailed tax-related
information as well as Federal tax preparation software for nonresident
taxpayers and Massachusetts State tax forms.
*International scholars may access this site using the link
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for Postdoctoral Associates and Fellows
The Vice President for Finance Office has published important
payroll/tax information for Postdoctoral Associates and Fellows,
and other employees:
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Other Helpful Web Sites
Internal Revenue Service (IRS):
Massachusetts Department of Revenue:
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- Freshman & Ferraro, P.C., Certified Public Accountants
400 Commonwealth Avenue, Boston, MA 02215, Tel: 617-236-8098 Contact: JoAnn Ferraro
- Meilman & Costa, P.C., Tax Attorneys
70 Wells Avenue, Suite 200, Newton, MA 02459, Tel: 617-969-9500
Contact: Stephanie Meilman or Nelson Costa
- Arthur R. Kerr II, Tax Attorney, Vacovec, Mayotte & Singer
Two Newton Place, 255 Washington St., Suite 340, Newton, MA 02158, Tel: 617-964-0500 or 1-800-TAX-GROUP, e-mail: firstname.lastname@example.org
- taxback.com (online support)
Organizes tax refunds for students/scholars who work outside of their home country
NOTE: If you are a Nonresident for tax purposes and you consult with a tax specialist, make sure he/she knows that you need to file Nonresident tax forms. Since NONRESIDENT tax returns are very different from RESIDENT tax returns, it is important that you talk to a tax professional who has experience in filing NONRESIDENT tax returns.
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Internal Revenue Services (IRS) and Massachusetts Department of Revenue Tax Forms
These IRS and Massachusetts Department of Revenue tax forms are commonly required by average international scholars:
- Form W-2:
MIT or your United States employer will use this form to report the income earned and tax withheld during the tax year. The form is available to download through ATLAS by the end of January for the previous tax year. You must attach a copy of your W-2 to your Federal and State tax returns.
- Form W-4:
This form should be completed with the MIT Payroll Office to indicate federal and state taxation. Resident or nonresident status for tax purposes should be determined before completing this form. Please note that if you change from nonresident status for tax purposes to resident status, you must inform Payroll, and if you wish to change the number of exemptions for dependents and/or change your marital status, you must file a new Form W-4. (This form is generally generated by "GLACIER.")
- Form W-7:
Used to obtain an Individual Taxpayer Identification Number (ITIN). This form must be completed by those who are not eligible for work authorization and therefore not eligible for Social Security Numbers.
- Form 1040, 1040EZ:
U.S. Individual Income Tax Return and Instruction forms used for filing as residents for tax purposes. The 1040EZ is for single and joint filers with no dependents.
- Form 1040 NR and 1040NR-EZ:
U.S. Individual Income Tax Return and Instructions. Income tax forms used by those filing as nonresidents for tax purposes. Please review instructions to determine which form you would need to complete. Both forms must be accompanied by Form 8843.
- Form 1042 and 1042S:
Used to report grants received from government funds, such as Fulbright awards.
- Forms 1099 DIV, 1099 INT, and 1099 MISC:
Reports you receive for dividends (DIV), interest (INT) or other miscellaneous (MISC) income paid to you.
- Form 4868:
Used to request an extension for filing your tax return from April 15 to August 15. You can only request an extension for filing the tax forms; if you owe any taxes, you must include a check to the IRS when you submit the extension request (with interest).
- Form 8233:
See Marsha Dailey in MIT's Payroll Office to file this form showing you are exempt from withholding of taxes if there is a tax treaty between your country's government and the United States.
- Form 8843:
Must be completed by each scholar at MIT who is in J-1 or F-1 status and who is a nonresident alien for tax purposes.
- Form MA 1099-HC
Used to report your health care coverage for your state tax return as well as your Federal tax return if you are a resident alien for tax purposes.
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Last Updated: January 2015