Employment and Tax Information 

The University of Massachusetts Medical School applies specific federal tax withholding and reporting rules to payments made to international students and employees, in accordance with U.S. Internal Revenue Service (IRS) requirements.

The International Student and Scholars Office (ISSO) provides guidance and responds to questions concerning federal tax withholding and reporting of payments made to individuals who are neither U.S. citizens nor U.S. permanent residents.  The ISSO determines the residency status for tax purposes and determines the proper federal income tax and FICA withholding for students, employees, residents/fellows and other visitors. In addition, the ISSO reviews and processes tax treaty exemption forms, if applicable.  ISSO will not advise individuals with regard to their personal tax situation. Individuals should contact their tax accountant for personal tax advice.

Instructions for new employees

Tax treaty information

Income tax filing requirements (tax forms & publications)

Social Security & ITIN Numbers 

Guidelines on payments to foreign national employees 

Other related information

F-1 Optional Practical Training

J-2 Work Authorization

J-1 off campus work information (only for research scholar and professor J category)

ISSO Policies and Procedures