UMMS students and researchers from countries that have a tax treaty agreement with the U.S. may be eligible for either a reduced rate or a complete exemption from U.S. income tax. Tax treaty eligibility is determined by the HR Data Group as part of the UMMS on-boarding process. Tax treaties must be claimed annually by the individual making the claim.
Immigration Services cannot advise on tax treaty eligibility. We recommend contacting a licensed tax professional, Certified Public Accountant, Tax Attorney or refer to the government resources below for questions related to tax treaties, federal or state withholding or personal tax filing.
U.S. Government Tax Treaty Resources
Internal Revenue Service (IRS)
Federal Tax Forms & Publications
Foreign Students & Scholars
U.S. Income Tax Treaties
IRS Publication 519 (2013), U.S. Tax Guide for Aliens
IRS Publication 901, U.S. Tax Treaties
UMMS Tax Consultant Referral List (pdf)
First Time International Taxpayer's Guide to Filing a U.S. Tax Return
Available Tax Filing Software - Turbotax/Sprintax
IRS Volunteer Income Assistance (VITA) and Tax Counseling for the Elderly (TCE) Program offer free tax help for taxpayers who qualify
NAFSA: Association for International Educators - Tax Resource Library
Printable Tax Overview and Resources