Foreign National Tax Analysis

• Nonresident aliens for tax purposes are exempt from FICA (social security and medicare) taxes.
• Tax treaties may allow residents of foreign countries to be taxed at a reduced rate, or to be exempt from U.S. Income (Federal and State Withholding) taxes on certain items of income they receive from sources within the United States. The IRS maintains a list of countries that have tax treaties with the US, and associated information (charts/tables beginning on page 35). 

Both types of exemptions (whether Income Tax Withholding or FICA) are determined through the same Sprintax Calculus tax analysis.

You will receive an email with login credentials to Sprintax Calculus. 

You will receive this email invitation -

• after you completed Payroll Onboarding (W-4, Direct Deposit, I-9) OR
• after you have been set up to receive a fellowship/scholarship

Once you received the email, follow these steps to complete the required information for the tax analysis. 

You will need electronic copies of the following documents. You will need to upload these to Sprintax Calculus.

• Passport
• Form I-20, or Form DS-2019, or Form I-797
• Entry Visa
• Port of Entry Stamp
• Electronic I-94
• Electronic I-94 Travel History

Please follow these steps: How to complete the tax analysis in Sprintax Calculus

IRS Form 8233 is the tax treaty document filed with the IRS indicating treaty benefits for a nonresident student or employee.  Form 8233 always expires annually, and it needs be completed every year for Tufts to grant the treaty benefits. The IRS requires Form 8233 to have an original signature on it.  The Form 8233 will be available via the secure Sprintax Calculus Document Exchange.    

Form 1042-S is issued annually by Tufts to employees or students who have tax treaty benefits or taxable scholarships and fellowships. When compensation coverage of a tax treaty is exceeded on a payroll payment, the additional amount is reported on a W-2 Form. A Foreign National may receive both a 1042-S and a W2.  When a tax treaty is exceeded on a payment from Accounts Payable, the additional amounts become taxable and are reported on an additional 1042-S. 

Tufts University staff cannot provide advice or assistance in completing personal tax return forms. The International Center offers Sprintax Tax Prep software to assist with filing the 1040NR personal tax return. Additional information about the Sprintax Tax Prep software is located on the International Center website.

If you have specific tax questions or concerns, you will need to contact a tax professional (either a Certified Public Accountant or Tax Attorney).  Other tools to assist you in filing your taxes are available via the Internal Revenue Service website (www.irs.gov) and the Massachusetts Department of Revenue website (www.mass.gov/dor).