# Tax FAQs ## expand\_more ## General Tax Open all sections Close all sections ### Where can I find information and forms to file Massachusetts taxes? expand\_more The Massachusetts Department of Revenue [website.](http://www.mass.gov/dor/) ### Are there resources on the IRS website that may be helpful to students? expand\_more While the [IRS website ](http://www.irs.gov/)has many Publications and instructions, students may find these particularly helpful: - [IRS Tax Information for Students](https://www.irs.gov/individuals/students) - [IRS Tax Information for Foreign Students and Scholars](http://www.irs.gov/Individuals/International-Taxpayers/Foreign-Students-and-Scholars) - [Publication 17: Your Federal Income Tax-For Individuals](http://www.irs.gov/pub/irs-pdf/p17.pdf) - [Publication 970: Tax Benefits for Education](http://www.irs.gov/pub/irs-pdf/p970.pdf) ### What if my tax reporting document contains incorrect information? expand\_more If your tax reporting document (W-2, 1042-S, 1098-E, 1098-T, 1099-Misc, etc.) contains incorrect information such as your SSN or name, you should contact the issuer immediately. ### What is a 1099-HC? expand\_more Proof of Health Coverage, and is used to complete Schedule HC on Massachusetts State tax returns. ### How do I request a duplicate W-2? expand\_more Contact your employer. If you worked at Harvard, or had a Federal Work Study Program job (on or off-campus), contact Central Payroll at 617-495-8500, 4 or [complete the online form](https://oc.finance.harvard.edu/how-to/central-payroll/order-copy-your-w-2). ### What if I need assistance in filing my tax returns? expand\_more You are responsible for your own taxes. Harvard cannot give you individual tax advice, and recommends seeking guidance from a qualified accountant or attorney for complicated situations. You can find resources for students on the [IRS website](https://www.irs.gov/individuals/students) (Tax Information for Students), [IRS Publication 519 ](http://www.irs.gov/publications/p519/index.html)(U.S. Tax Guide for Aliens), and [IRS Publication 901](http://www.irs.gov/publications/p901/index.html) (U.S. Tax Treaties). ### Do foreign students need to file a United States Income Tax return? expand\_more You only need to file if you have income that is subject to tax, such as wages, tips, scholarships that exceed tuition and required fees, dividends, etc. The tax return you must file is [Form 1040NR](http://www.irs.gov/pub/irs-pdf/f1040nr.pdf), the Federal Tax Return for Nonresidents. If you have any earned income, your tax return is due by April 15; otherwise the filing deadline is June 15. If you owe more tax than was withheld, you must pay it by the appropriate date. If more tax than you owe has been withheld, you should file a return to claim a refund for the excess amount that was withheld. ## 1042-S Open all sections Close all sections ### How much tax will I be charged? expand\_more If you are a U.S. citizen or resident for tax purposes, Harvard will not withhold taxes from your taxable scholarship or stipend. If you are a nonresident alien for tax purposes, the taxable portion of your award will be taxed at a rate of 14%. Some international students come from countries that have a tax treaty with the United States and can claim exemption from U.S. taxes. If you are an international undergraduate student receiving a taxable scholarship from Harvard, you will receive an e-mail from the Student Accounts Office which will include information about your tax status and tax treaties, and you should contact the [Student Accounts Office](/contact "Contact") with any questions about eligibility. Although the tax treaty may exempt your scholarship from tax, you may still be required to file an income tax return. If you are an international graduate student receiving a stipend, you should contact [International Payee Tax Compliance ](https://iptc.oc.finance.harvard.edu/iptc-customer-service)with any questions about your tax status and tax treaties. ### How can I find out if my country has a tax treaty for scholarship income with the United States? expand\_more A list of treaty countries can be found in [IRS Publication 901](http://www.irs.gov/pub/irs-pdf/p901.pdf). Not all treaties are the same, so we suggest that you review your country's treaty. ### How does Harvard calculate the amount of my award that may be taxable? expand\_more A scholarship or fellowship grant is tax free (excludable from gross income) only if you are a candidate for a degree at an eligible educational institution. The taxable portion of your scholarship award is calculated as follows: Total of all scholarships from Harvard University Less: Required tuition and fees charged to your student bill Equals: Taxable portion of your award Since it is impossible for the University to determine what each student pays for books, fees, supplies and equipment required for courses of instruction, only the amount of tuition and fees charged to your student account will be included in this calculation. ### What portion of my scholarship award may be considered taxable? expand\_more A scholarship or fellowship grant is tax free (excludable from gross income) only if you are a candidate for a degree at an eligible educational institution. U.S. tax law divides scholarships received into two parts. Scholarship that is used for tuition is not taxable, but scholarship that is used for living expenses is taxable. Expenses that are considered tuition include all tuition and fees required for enrollment, books, fees, supplies, and equipment for courses of instruction. Additional amounts, such as amounts provided for room and board or for travel expenses, are taxable. ### Will My Scholarship be Taxed? expand\_more If you are a U.S. citizen or a resident alien, Harvard will not withhold taxes on your scholarship or monthly graduate stipend. Part of your scholarship may be considered taxable income, however (please see below). Permanent residents are treated like U.S. citizens for tax purposes. If you're an undergraduate student and meet the tests for residency (see [Internal Revenue Service Publication 519](http://www.irs.gov/publications/p519/index.html)), please notify the [Student Accounts Office](/contact) of your status change. If you're a graduate student, please notify [International Payee Tax Compliance](https://iptc.oc.finance.harvard.edu/iptc-customer-service). ### What information is reported to the Internal Revenue Service (IRS)? expand\_more If you are a foreign student and your award is in excess of your tuition and required fees, then Harvard is required to report the amount of the excess and any withholding you were charged to the IRS on Form 1042-S. Harvard must make this report even if you have no withholdings and no tax liability because of a tax treaty. ### What is a Form 1042-S? expand\_more Form 1042-S is issued to nonresident aliens (for tax purposes) who have received scholarships that exceed tuition and mandatory fees. Form 1042-S is a report of tax withheld and is mailed in mid-March. Graduate students who have questions about the information on this form can contact [International Payee Tax Compliance](https://iptc.oc.finance.harvard.edu/iptc-customer-service). Undergraduates with questions on the 1042-S can contact [Student Accounts](/contact "Contact"). ## 1098-E Open all sections Close all sections ### What is a 1098-E? expand\_more Form 1098-E reports interest you paid on a student loan during the preceding year. The lenders that service your student loans must send you a copy of Form 1098-E by January 31st. ### How do I view my 1098-E online? expand\_more Click here: 1\. Log into your account 2\. Navigate to Tax Documents 3\. Choose the 1098-E form by year and click “View” If you have any trouble logging in, please contact our office. ## 1098-T Open all sections Close all sections ### How do I view my 1098-T online? expand\_more To access your 1098-T (2015-present) electronically, you must log in with your Harvard credentials at [my.harvard.edu](http://portal.my.harvard.edu/). After logging in, navigate to the 'Student Accounts' tab in the left-menu and then select the link under 'Paperless 1098-T'. A walkthrough is available [here](/how-to#1098-T). Please note that you must disable your pop-up blocker to view your form. If you do not opt-in to view your form electronically, a paper copy will be mailed to your permanent address. ### How do I view my 1098-T for years prior to 2015? expand\_more To obtain copies of your 1098-T from years prior to 2015, please contact the Student Accounts Office at [student\_billing@harvard.edu](mailto:student_billing@harvard.edu). ### When will I get my 1098-T? expand\_more Forms are made available at [my.harvard.edu](https://portal.my.harvard.edu/) in January. Students will be notified by email as soon as they are available. ### Am I eligible for a 1098-T? expand\_more Not all students are eligible to receive a 1098-T. Forms will not be issued under the following circumstances: - The amount paid for qualified tuition and related expenses\* in the calendar year is less than or equal to the total scholarships disbursed that year. - Qualified tuition and related expenses in the calendar year were paid in full by a third-party organization. - No qualified tuition or related expenses were paid for in the calendar year. *\*Please note that "related expenses" do not include charges for room, board, insurance, health fees, transportation or similar expenses.* ### What is a 1098-T? expand\_more The 1098-T is a record of the financial information reported by Harvard to the IRS on a student's behalf. The information on form 1098T can be used to help you determine if you are eligible for education tax credits when filing a U.S. tax return\*. **The information includes the total amount paid for qualified tuition and related expenses in a calendar year (Box 1) and the total amount of scholarships or grants disbursed in the calendar year (Box 5).** Related expenses **do not include** charges for room, board, insurance, health fees, transportation or similar expenses. **You will not receive a 1098-T if your scholarships or grants (including third-party sponsor payments) exceed your qualified tuition and expenses.** *\*If another individual claims a student as a tax dependent, or is responsible for filing their taxes, it is very important that they are forwarded a copy of the 1098-T.*