General Non-resident Alien Tax Information
The United States tax structure is based on a graduated income tax system. The percentage taken out of a UMass Lowell employee's paycheck will differ depending on different variables.
For more detailed information on Foreign Taxation:
There are three types of tax deductions:
- FICA (Federal Insurance Contribution Act). The FICA go towards pension benefits such as Social Security and Medicare. The employer is required to pay a matching amount;
- Federal Government Income Taxes;
- Massachusetts State Income Taxes.
Some students and scholars may be exempt from paying FICA taxes. There are also tax treaties between the U.S. and certain countries which may apply to some international students and scholars. We strongly urge you to read Publication 519 mentioned above as well as IRS Publication 901 for tax treaty information.
Please contact Ms. Vanntha Sann, International Tax Specialist of the Office of Human Resources by email at: PayrollNRA@uml.edu. She will assist you with your tax treaty questions.
Tax reporting season in the U.S. is from January 1 - April 15 of every year.
By the end of January all who received compensations during the previous year will receive a Form W-2 from the Office of Human Resources of every U.S. institution from which they received compensation. The W-2 Form lists your earning and taxes withheld for the previous year (January 1 - December 31). You are then required to complete the appropriate tax return and to file it by April 15.
Some students will also receive a 1042S form. This form is issued in February by the Office of Human Resources for students who were covered by tax treaty benefits during the previous year or received some scholarship funding.
Ms. Vanntha Sann, International Tax Specialist, UMass Lowell Office of Human Resources, provides more detailed information on tax reporting during the tax reporting season. You will receive an email from Vanntha during the month of January with information on a software system that assists certain foreign nationals to prepare their non-resident tax return.
If you have Tax Treaty questions or need to renew an existing Tax Treaty, please also email: PayrollNRA@uml.edu.
You will need Adobe Acrobat Reader to view any pdf files. It can be download for free from the Adobe website.