Human Resources

W2

Annual W-2 Wage and Tax Statement

The W-2 Form lists your earning and taxes withheld for the previous year. Under federal tax regulations the university is required to issue a W-2 Wage and Tax Statement Form on an annual basis. This tax summary form is issued in January following the end of each tax year and will be forwarded to your department for distribution.

Employees may download their past W-2s through HR Direct. Otherwise, you may contact the Human Resources Department.

M-4 (Massachusetts State Tax form) & W-4 (Federal Tax Form)

As a university employee the income you earn is taxable under both federal and state statue. We are unable to tell an employee what they should claim on the M-4 and W-4 forms. If you have questions please consult with a tax professional.

2020 Federal Tax Form (W4)

Please visit the 2020 federal tax page for more information.

Tax Treatment of Moving Expenses

As of calendar year 2018, a change in the federal tax code requires any payment or reimbursement for moving expenses to be considered taxable income to the recipient.  The payment is processed as additional taxable compensation through the payroll system and all applicable taxes and withholding will be deducted. Please consult with your tax advisor to ensure that you fully understand the tax implications.

International Taxes & Tax Treaties

International employees from countries with tax treaties may be eligible for exemption from withholdings. 

What are Tax Treaties?

In general, the United States has tax treaties with many countries. Under these treaty agreements, Non-Resident Aliens (residents of foreign countries) are entitled to exemptions, credits, deductions, and reductions rate of taxes.

For more information, visit IRS.gov.

International employees may be eligible for tax treaty benefits.

How to Apply or Renew Your Tax Treaty Status

• Email Human Resources at hrdirect@umb.edu to setup a Glacier individual record

What to Expect After Claiming Tax Treaty Benefits

File Tax Return and Form 8833

Tax returns are required to be filed every year for an individual or business that received income during the year. In addition, all Non-Resident Aliens (residents of foreign countries) could be required to include form 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) to the tax return.

Please visit IRS.gov for the filing deadline.

What Tax Documents Are Needed to File Tax Returns?

Form 1042-S:

Non-Resident Alien (residents of foreign countries) employees who have tax treaty exempt wages will receive a 1042-S Form. This form will be mailed to the U.S. home address of the employee in mid-March.

Form W-2:

In addition to the 1042-S Form, Non-Resident Alien (residents of foreign countries) employees who have taxable income will receive a W-2 Form. This form will be mailed to the U.S. home address of the employee in mid-January.

Itemized Tax Deductions and Credits

Non-Resident Aliens can claim itemized deductions. These deductions include state and local income taxes, casualty and theft losses, charitable contributions to U.S. organizations, and miscellaneous deductions. Use Schedule A of Form 1040NR to claim itemized deductions.

Other Information (if applicable)

• Form 1098-T, Tuition Statement - Internal Revenue Service
• Form 1099-HC
• Estimated tax payment made during the year.
• Direct deposit information
• Foreign bank account information
• Other tax documents (if applicable)

For more information, please visit IRS.gov.

Online Tax Software

The University of Massachusetts Boston purchases a license for a tax software package that will assist students with completing federal tax returns. The software will walk you through completing the necessary forms for state and federal tax filings. Access to this software is for a fee. There are limited codes that the ISSO issues.  Payment may be made at the front desk. The front desk will have you fill out a code request and you will receive your code and instructions within 5 business days.

Please visit the International Student and Scholar Office Online Tax Software website or contact International Student & Scholar Services (ISSS).

Sources

International Taxpayer Information from the Internal Revenue Service (IRS)
IRS.gov Tax Treaties
IRS.gov Claiming Tax Treaty Benefits
Form 1040NR, U.S. Nonresident Alien Income Tax Return
Thomson Reuters International Tax Navigator
International Student and Scholar Office (ISSO)