Most individuals working in the United States are required to file income tax returns and pay social security, federal, state and other applicable taxes. Employers are required to withhold certain taxes from your pay. Each tax situation is unique and you are advised to consult a tax professional or the appropriate agency for information specific to your case. The Internal Revenue Service (IRS) administers and collects taxes on behalf of the United States. Each state also has its own tax agency. Depending on your academic appointment, you may be exempt from certain taxes.
Tax Treaties
The United States has treaties governing the taxation of nonresident aliens in the United States. If the United States has a treaty with your country and you meet the criteria for exemption, you can either claim exemption from withholding by filing a Form 8233 or you can claim treaty benefits when you file your Income Tax Return. Each treaty is different but the most common criteria for determining treaty benefits are: 1) primary purpose for your visit, 2) how long you have been in the United States regardless of prior status, and 3) how much you earn. Form 8233 must be completed annually (see instructions).
Taxation Information Sources:
