The following forms may be submitted to MIT to adjust your tax withholding amounts.
- IRS Form W-4: Employee’s Withholding Allowance Certificate
Used by employees to claim allowances or exemption from withholding
This form can be submitted through Atlas to elect federal and state tax withholding for MIT employment. Tax residency status should be determined before completing the form.
Nonresident aliens are required to select “single” for marital status and a can claim a maximum of one allowance when completing Form W-4.
Please note that if you change from nonresident status for tax purposes to resident status, you must inform VPF HR/Payroll. If you are a resident alien and wish to change the number of exemptions for dependents and/or change your marital status, you must file a new Form W-4 (not an option for nonresident aliens).
- Form 8233: Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual
Used by nonresident alien individuals to claim exemption from withholding on compensation for personal services because of an income tax treaty between the U.S. and a foreign country
Form 8233 is only valid for one calendar year and must be renewed annually.
- Form W-8BEN: Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding (Individuals)
Used by nonresident individuals who are receiving U.S. noncompensatory scholarship or fellowship income and not receiving any personal services income from the same withholding agent to document their status for the purpose of claiming a reduced rate of, or exemption from, U.S. withholding tax
Form W-8BEN is valid for three calendar years.
- Form W-8BEN-E: Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities)
Used by nonresident entities who are receiving income from U.S. sources to document their status for the purpose of claiming a reduced rate of, or exemption from, U.S. withholding tax
Form W-8BEN-E is valid for three calendar years.
Sprintax Tax Determination System (TDS)
VPF HR/Payroll provides access to the Sprintax Tax Determination System (TDS) to help foreign national students and scholars determine their U.S. tax status (nonresident alien vs. resident alien). Sprintax TDS can also determine if you are exempt from paying U.S. tax due to your home country’s tax treaty with the U.S. If you are a foreign national student or scholar, Sprintax TDS will generate the appropriate withholding tax forms after all the required information is entered. Withholding tax forms must be submitted to MIT at the start of an appointment in order for VPF HR/Payroll to apply a reduced tax rate or exemption.
The content in this website is provided for informational purposes only. MIT does not offer legal, accounting, or tax advice and services. This information should not be used as a substitute for consultation with a professional accounting, tax, or legal advisor. MIT recommends that students consult a tax advisor for individual tax advice.