Foreign National Tax Resources at MIT


General information about tax withholdings from wages

Taxes may be deducted from salaries, stipends, and fellowships. The amount withheld from your paycheck is dependent upon your tax status which, in turn, is determined by your visa classification and the amount of time you have been in the United States.

Income taxes, when applied, usually amount to about 14% of total income, but may be as high as 30%. H-1B and J-2 visa holders are also subject to social security tax of approximately 7.65% of total income. Non-resident aliens may be eligible for a tax exemption under a U.S. tax treaty. When switching from employee to fellow or vice versa, a new tax treaty claim must be filed.

For additional information regarding taxation of your wages and tax filing requirements, please reference the ISchO webpage: http://web.mit.edu/scholars/intlscholars/taxes/index.html

How do I determine if I am eligible for tax treaty coverage?

The HR/Payroll Service Center in the Office of the Vice President for Finance offers the Glacier Tax Compliance System to foreign national employees to assist them in determining their U.S. tax status (non-resident alien vs. resident alien) and eligibility for a tax treaty.

HR/Payroll will set up all new hires in the Glacier Tax Compliance System at the beginning of each week and send a welcome email. When HR/Payroll has created your account, you will receive an email directly from the Glacier Tax Compliance System with a link and instructions on how to set up your account and process the information.

Once you have entered your information into Glacier, please bring all printed and signed as well as back up documentation to the Financial Service Center located at NE49, 4th floor, 8:30am to 4:30pm, Monday through Friday. If you have questions for the Glacier tax coordinator, please call 617-253-4255 to set up an appointment. The tax coordinator is available for appointments during the hours of 10am – 1pm.

Please note that you will need to enter a Social Security Number in the Glacier System. If you need assistance with acquiring a Social Security Number, please review information at this webpage: http://web.mit.edu/scholars/intlscholars/taxes/tin.html

How do I know if I am a resident alien or a non-resident alien?

The Glacier Tax Compliance System will determine if you are a resident alien or a non-resident alien for tax purposes. Once you have entered your information into Glacier, please bring all printed and signed documentation as well as back up documentation to the Financial Service Center located at NE49, 4th floor, 8:30am to 4:30pm, Monday through Friday. . If you have questions for the Glacier tax coordinator, please call 617-253-4255 to set up an appointment. The tax coordinator is available for appointments during the hours of 10am – 1pm.

Does MIT offer tax filing services?

Because of legal restrictions to advise you about tax liabilities, MIT’s HR/Payroll and International Scholars Office (ISchO) staff cannot answer individual questions regarding your tax situation. The ISchO provides a list of local tax advisers who can assist with tax filings for a fee. Please reference the ISchO webpage: http://web.mit.edu/scholars/intlscholars/taxes/index.html

Where can I go to get assistance with my general questions about working at MIT as a Foreign National?

The International Scholars Office (ISchO) facilitates the arrival and appointment of international visitors, who are invited to campus to teach, conduct research, observe, and collaborate. For further details please visit the website at http://web.mit.edu/scholars/.

International students need to seek assistance at the MIT International Students Office. Refer to the ISO website for more information: http://web.mit.edu/iso/