As an international student, researcher, or faculty member at Harvard, it is important that you are aware of your U.S. income tax obligations. U.S. tax laws distinguish between Residents and Non-Residents for U.S. tax purposes. Tax Non-Residents only pay taxes on U.S. source income, while Tax Residents follow the same tax rules as U.S. citizens and pay taxes on their worldwide income. 

The U.S. tax system is organized according to the calendar year and is a pay-as-you-go system, which means that taxes may be deducted from salaries, stipends, and scholarships if these funds are from U.S. sources. In most cases, taxes are automatically withheld from your pay (or charged to your term bill if you receive a Harvard scholarship). Your available income after taxes, therefore, may be less than anticipated as you may be subject to federal, state and/or Social Security taxes that can range from 14% to 30% of your total income. The amount of taxes you will pay will depend on the type of income you receive and your tax status in the United States.

In the United States, you must reconcile your 2024 calendar year tax withholding and liability by filing federal and state tax returns in 2025. If you were present in the United States during any part of 2024 in any status other than tourist (B visa or ESTA), there is at least one tax form you must complete. Harvard provides access to Sprintax Returns, which is an online tax return preparation software that assists Tax Non-Residents in their U.S. federal and state tax filings.  The cost for federal U.S. filings are covered by the Harvard license. State filings for all 50 U.S. states can be done using Sprintax Returns for an additional fee, listed here.