Tax Information For All IOP Summer Funding Recipients
This webpage is for informational purposes only, and should not be considered tax, financial or legal advice. Please consult your own tax or financial advisor with any questions.
If you are a Non-US Citizen or Permanent Resident receiving a stipend for use in the United States you will be taxed on your stipend in the absence of a Tax Treaty Benefit --- For further information or questions, please contact the NRA Tax Compliance Group at 617-495-8436 or 617-496-9919. The Harvard International Office also has information on taxes.
For Non-US Citizens or Permanent Residents, the Stipend/Grant will be taxed at 30%. If you have an F or J Visa, your Stipend/Grant will be taxed at a reduced rate of 14%. At the end of the tax calendar year you will receive an IRS Form 1042-S from Harvard detailing your income and treaty benefits. You will use this form to file your US Tax Return.
If you are a Non-US Citizen or Permanent Resident receiving a stipend for use outside the United States, you will not be taxed on your stipend.
If you are a US Citizen or Permanent Resident, Harvard is not required to report or withhold tax on your stipend. However, you are required to report this amount to the IRS when you file your taxes.