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1042-S

All exempt income (per a tax treaty benefit) and non-service fellowship income subject to taxation, along with taxes withheld, will be reported to foreign individuals on IRS Form 1042-S Foreign Person's U.S. Source Income Subject to Withholding.

When should I update my Sprintax Calculus record?

Updates to your immigration status, residency, certain biographical information, and obtaining a U.S. tax ID can greatly impact accurate tax withholding or reporting to federal and state government agencies. It's important that you act with urgency to maintain all of your records at Harvard, which includes Sprintax Calculus.

Examples of required Calculus updates include: extensions to your immigration status, changes in the type of income you will receive from Harvard, obtaining a new U.S. tax ID number, changes in your country of residency or permanent address, etc. If any...

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Sprintax Calculus


Notes on Two-factor Authentication

  • Two-factor authentication is required to use Sprintax Calculus's E-Sign function.
  • Once you enable two-factor authentication, the same method will also be required to log in to Sprintax Calculus during future logins.
  • If you enabled two-factor authentication, please keep the...
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Payment Implications to Annual Reporting

Background: The IRS requires income to reported annually in the calendar year payments are originally disbursed by withholding agents. Harvard must also comply with government regulations that require timely payments to be issued for services rendered, which is codified within Harvard Procurement and Payroll Policies.

Potential Tax Hazard- If Harvard has already issued an annual tax document (i.e., 1099 or 1042S) to a payee, a redeposit request to cancel a check can render a tax document incorrect, requiring Harvard to send the payee an...

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Why didn't I receive a 1042-S tax reporting document for tax treaty benefits claimed last year, even though my fellowship/stipend/scholarship was not taxed?

Non-service fellowship income, in the absence of tax treaty benefits, is also exempt from tax withholding when paid to a resident alien. First, confirm your residency status, and only if you were a nonresident alien, last year, should you look into updating your mailing address and requesting a reprint of the document.

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Important 1042-S Tax Document Updates


Please note: In January 2024, Harvard transitioned to Sprintax Calculus as our tax compliance system for international payees (non-U.S. individuals and entities). Visit our Sprintax Calculus page for more information and resources.

2023 1042-S Tax Documents are available ONLY through Sprintax Calculus:

For Electronic Distribution of 1042-S- If you have previously given consent for electronic distribution of your 1042-S...

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Why didn’t I receive a 1042-S when I received a scholarship, stipend, fellowship, or grant?

If the Nonresident Alien Tax Office has classified you as a resident alien for tax purposes (a status based on your visa type and U.S. visa history), then you will not be receiving a 1042-S. As a resident alien, you are responsible for independently reporting your income to the U.S. tax authorities by referring to your personal pay records.

Alternatively, if your scholarship was less than your tuition and related expenses, it would have been reported on the 1098-T, not the 1042-S. Please contact the...

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Should I receive any tax reporting documents?

If you had no U.S.-source funding, you will not receive any tax reporting documents. It is possible to receive more than one type of tax reporting document, if you received more than one type of funding from a U.S. source (wages plus a fellowship, for example). The type of document you might receive depends on the type of funding you received.  If the only funding you received from Harvard was a scholarship that was applied directly to your term bill (1098-T), you will not receive any tax reporting documents. If you had no U.S. source funding, you will not receive any tax reporting...

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Salary/Wages

Employment compensation, or a salary, is taxed at marginal graduated rates, meaning income earned over certain levels set by the U.S. tax authorities is taxed at progressively higher rates. Please see the section on income tax withholding tables in IRS Publication 15 to get an idea of how your salary will be taxed by Harvard.

  • If eligible for tax treaty benefits, both nonresident aliens and resident aliens can claim exemption from tax withholding by submitting completed tax...
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Stipend, Scholarship, Fellowship, or Grant

Stipends, scholarships, fellowships, and grants are meant to support personal scholarly activities. These income payments are often grouped together, for tax purposes, as "non-service fellowship" income. This may include also health insurance paid on behalf of non-employees and "reimbursements" for travel or other expenses that have not been deemed genuine University business expenses (i.e. in direct support of University research or scholarship).

Correctly distinguishing between income and business expense reimbursements has important ramifications for tax withholding and...

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