International students and scholars may be eligible for reduced federal income tax withholding under an income tax treaty between the United States and their country of tax residence. Treaty benefits vary by country and individual circumstances. International students and scholars must make sure their information is reported to the International Tax Office in order for their tax treaty to apply.
All required tax treaty documents must be completed, signed, submitted, and approved before funds are disbursed. If your documentation is incomplete when a payment is processed, Tulane may be required to withhold federal income tax at the applicable rate. Students and scholars must complete their Glacier profile in order to accurately receive their tax treaty. Visit our Glacier page for more information.
A tax treaty is an agreement between the United States and another country that determines how certain types of income are taxed. Benefits vary by income type and circumstance; for example, a salary exemption may not apply to a scholarship. Depending on the treaty, eligible individuals may receive a full or partial federal income tax exemption, often subject to dollar limits and time restrictions.
Treaty eligibility may depend on several factors, including:
- Your country of tax residence;
- Your U.S. tax residency classification;
- Your immigration status and purpose for being in the United States;
- The type of payment you will receive;
- How long you have been present in the United States; and
- The specific requirements and limitations in the applicable treaty article.
Being a citizen of a country that has a treaty with the United States does not, by itself, establish eligibility. In other words, citizenship of a country with a tax treaty does not automatically entitle you to those tax treaty benefits.
Tax treaties generally address federal income tax. They do not necessarily provide an exemption from state or local taxes or from Social Security and Medicare taxes.
How do I determine my tax treaty eligibility and submit supporting documentation to Tulane?
Completion of your Glacier profile allows the software to automatically determine your tax treaty eligibility. If you are eligible to claim tax treaty benefits, Glacier will generate relevant tax treaty forms. Complete these forms, along with any other Glacier-generated forms, and submit to the International Tax Office.
Students should notify the International Tax Office if any of the following changes:
- Immigration or visa status;
- Country of tax residence;
- U.S. tax residency classification;
- Expected length of stay; or
- Other information used in the treaty determination.
A change in circumstances may affect your eligibility. You may also be required to submit updated documentation for a new calendar year or payment period.
Tax Reporting Responsibilities
Receiving a treaty benefit does not eliminate your tax-filing responsibilities. International students and scholars may still be required to file a U.S. federal income tax return, report treaty-exempt income, or submit other IRS forms. Tulane University cannot provide personal tax advice or prepare an individual tax return. For assistance with your personal tax situation, consult a qualified tax professional experienced in nonresident alien taxation.
DISCLAIMER: The information above is provided to you for your convenience. It is not intended to be a complete representation of all the Internal Revenue Service income tax regulations. Tulane University disclaims all liability for the misinterpretation or misuse of these materials. In addition, ITO and OISS do not provide personal tax advice and do not endorse any listed services. ITO and OISS cannot provide further assistance with taxes or answer any questions you have about your personal tax obligations.
