All non-US Citizens who receive compensation, scholarships, or fellowships from the University must complete a Sprintax Calculus profile, which determines their tax residency status and tax treaty eligibility. The employee will receive an email from Sprintax Calculus to their UMass email account with information to login and get started on the process. The Sprintax Calculus profile should be completed before any payments to the employee so that the correct tax withholding is taken from the pay. If the profile is not completed, withholding amounts could be inaccurate, and taxes might be owed by the employee when filing in the spring. 

About taxes and tax treaties

Income earned as a University employee is taxable under both federal and state statute. The Internal Revenue Service (IRS), the U.S. government tax authority, requires the University to collect information from non-U.S. citizens and non-permanent resident aliens to determine tax residency, rate of tax withholding, and to meet reporting requirements. Certain taxable payments made by the University to an international employee may be exempt from U.S. tax because of an income tax treaty between the U.S. and the employee's country. The existence of a tax treaty does not automatically ensure an exemption from tax. The employee must meet the requirements for the exemption as stated in the tax treaty. For instance, an employee is not eligible for a tax treaty until they have a social security number.

For detailed information regarding tax residency status, tax treaties, Social Security Numbers, and Sprintax Calculus, please visit this website, created by the University Office of the President for international employees.

1042-S Forms

All earnings exempted from taxes under a tax treaty will be reported on a 1042-S form. Taxable wages (wages earned above the maximum treaty amount, if applicable) will be reported on the employee's W-2 form. Tax Treaties cannot be processed retroactively, and the Sprintax Calculus profile must be complete and correct to receive treaty benefits. 

If an employee receives payments under a tax treaty, a vendor payment, or certain scholarships and awards, the employee may receive one or more 1042-S forms. The 1042-S forms are distributed separately from the W-2 forms. You will need to log into Sprintax Calculus to download your 1042-S forms (if applicable). They will be available by the date required by the IRS, which is usually March 15.