Other Tax Considerations & Resources

Tax Treaties

Many countries have tax agreements with the United States which could exempt some of your income from federal taxes. This link to Publication 901 will provide you with information on any tax treaty your country may have with the US. The IRS also has the exact text of each tax treaty of each country. Tax treaties are only applicable to those who are nonresidents for tax purposes.

Learn More about Tax Treaties

• Claim Tax Treaty for Fellowship Payments
• Claim Tax Treaty for Salary Payments

Social Security and Medicare Taxes

• If you are nonresident for tax purposes, you do not have to pay Social Security or Medicare taxes. 
  • The exception is J-2s with work authorization (EAD) who are required to pay Social Security taxes as well as federal and state taxes.
• If you are a nonresident for tax purposes and your employer has withheld Social Security and Medicare taxes, you can claim these taxes back from the employer or through filing IRS Form 843 and 8316. If your employer is Stanford, you must contact Payroll to claim these taxes. More information is available on the IRS Social Security/Medicare Tax Page.
• To determine if you are a nonresident for tax purposes, take the IRS Substantial Presence Test 

External Tax Resources

• Stanford Fingate Payroll
• Internal Revenue Service (IRS)
• IRS forms and publications
• California State Tax Forms
• Tax workshops
• IRS Substantial Presence Test 
• Student Services Tax Essentials for International Students 

Internal Tax Resources

For more information on tax resources, forms, and deadlines, visit:

• Student Services Tax Resource Page
• Student Services Tax Essentials for International Students