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.
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.
International employees from countries with tax treaties may be eligible for exemption from withholdings.
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.
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.
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.
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.
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.
For more information, please visit IRS.gov.
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).
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)