Late in the fall term and early in the spring term, information about taxes will begin to appear in the GSAS Bulletin. In addition, each spring, tax seminars are held where attorneys are available to answer general questions. These efforts are sponsored by GSAS, the Office of the General Counsel and the Harvard International Office. The Office of the General Counsel and GSAS also prepare a pamphlet entitled General Tax Information for GSAS Students who are U.S. Citizens or Residents. It is included in your registration packet.

Please do not construe this text as individual tax advice. Neither the GSC nor the GSAS is able or qualified to give such advice. If you have questions regarding your taxes, get the advice of a qualified accountant or attorney.

Do I Have to File Taxes?
Only if you feel like it. No, really-- for most students, the answer is yes, for both Federal and State Taxes. While your individual status depends on whether you are married and whether you are eligible to be claimed as a dependent by someone else, you normally have to file if your gross income exceeds a few thousand dollars. You must file a federal income tax return if you are a citizen or resident of the United States or a resident of Puerto Rico and you meet the filing requirements for any of the following categories that apply to you.

1. "Individuals in general." There are special rules for surviving spouses, executors, administrators, or legal representatives; U.S. citizens living outside the United States; residents of Puerto Rico; and individuals with income from U.S. possessions.;
2. Dependents;
3. Self-Employed Persons;
4. Aliens.

Massachusetts Taxes and Resident Status
If, during the tax year, you were a legal resident of Massachusetts and your gross income tax was more than $8,000 -- whether it was received from sources inside or outside of Massachusetts -- you are required to file a Massachusetts State income tax return. If your gross income was $8,000 or less, you may not have to file a return.

If you did not live in Massachusetts but you received Massachusetts Source Income in excess of your personal exemption amount multiplied by the ratio of your Massachusetts Income to your total income, you must file as a non-resident on the Nonresident/Part-Year Resident Income Tax Return, Form 1 NR/PY.

If, during the tax year: 1. You moved to Massachusetts, OR you terminated your status as a Massachusetts Resident to establish residency outside the state, AND; 2. Your taxable income was more than $8,000, then you must file as a part-year resident on the Non-resident/Part year Resident Income Tax Return, Form NR/PY. Declaring yourself as a Massachusetts resident makes you are eligible for a rental housing deduction. This allows you to deduct 50% of your housing, up to a total of several thousand dollars per year. Also check to see if you are eligible for the Lifelong Learning Tax Credit.

Scholarships and Fellowships
To determine whether your scholarship or fellowship is taxable, get a copy of IRS Publication 520. It is available from the IRS, at the GSAS Office of Financial Aid, and at various libraries. Normally, the amount you receive that you use to pay tuition, fees, books, supplies and equipment required for your courses or program are nontaxable. Any stipend or additional amounts you receive for room, board, travel expenses, and non-required supplies is taxable income and should be reported as such. Publication 520 explains how to report scholarship and fellowship support on your federal tax forms. Remember to save any receipts necessary to vouch for what you report.

Estimated Taxes
Students serving as Teaching Fellows and Research Assistants receive a W-2 and have taxes withheld from their pay. But some others may not receive W-2 Forms from the University since they are not, technically speaking, employed by Harvard. This includes students on grant support. Because they often do not have sufficient withholding during the year, these students must pay estimated taxes to both the IRS and the Massachusetts Department of Revenue (DOR). When taxes are withheld, the IRS and the Mass DOR receive your tax payments throughout the year; estimated taxes force a similar installment payment of tax by those whose taxes are not being withheld in the official manner. If, after taking all withholding and credits into account, you expect to owe more than $500 in federal taxes for the year, you must pay estimated tax of at least 90% of the tax due during that calendar year or 100% of the total tax from the previous year. For example, if your 2001 taxes total $800 and you expect to owe $1000 tax for 2001, your estimated tax payments for 2001 would total $800, or 90% of $1000.

Estimated federal taxes are payable to the IRS with Form 1040-ES; estimated state taxes to Massachusetts with Form 1-ES. You may pay the entire tax liability for the year in April, or you may opt to make quarterly payments (on the 15th of April, June, September, and January) and keep the interest for yourself. It is easy to forget payments and accrue penalties, so make sure you have a good way of reminding yourself when they are due. Consult IRS Publication 505 for more information about withholding and estimated federal tax. The pamphlet "Should You Be Paying Estimated Taxes?" provides similar information for Mass. state taxes.

Tax Forms
Plan ahead so you don't have to rush to get tax forms in by the deadline of April 15th. Federal tax forms and publications may be obtained

...from the IRS offices in the JFK Federal Building at Government Center
...by calling 1-800-TAX-FORM to receive them by mail
...by calling (703) 368-9694 directly from a fax machine to receive them by fax, or
...from the IRS web site in .pdf format

...from the Massachusetts Department of Revenue in the Saltonstall Building, also at Government Center
...by calling (617) 887-MDOR or 1-800-392-6089
...via the DOR's Fax on Demand service at (617) 887-1900, or
...from the DOR web site

Other sources for both federal and state tax forms and publications include The Cambridge Public Library on Broadway, the Post Office, and City Hall; and, on campus, Lamont Library, Hilles Library, and GSAS Admissions and Financial Aid Office in Byerly Hall (especially for info. concerning students, such as Publication 520, Publication 505, and Publication 4).