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Tax Treaties

Some countries have tax treaty agreements with the U.S. that exempt certain amounts of U.S. source income and/or scholarship/fellowship payments from taxation.

If you are from a tax treaty country and received a treaty exemption for part of your earned income, you will receive a Form 1042-S, which shall be sent out by the State before March 1. Please contact the Payroll Office if you have not received this form. This is in addition to your Form W-2. Both forms are necessary in order to file your taxes.

If you received scholarship funds during the previous year you will receive a Form 1042-S by March 15.

Using GLACIER Tax Prep to file your nonresident tax return you will be guided through the questions of whether or not you are eligible for a tax treaty.

For more details on tax treaties, please refer to U.S. Tax Treaties (IRS Publication 901).

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