International Withholding Tax


The International Withholding Tax is a charge that appears on international students’ tuition & fee bills. It is administered by Texas A&M University’s Tax Compliance & Reporting office (https://fmo.tamu.edu/tax-compliance-reporting/), which is part of Financial Management Operations (FMO). International Student Services (ISS) does not calculate, add, or remove this tax. Inquiries should be directed to internationaltax@tamu.edu.
 
About the International Withholding Tax
  • A federal withholding tax applied to payment amounts not processed via payroll: non-wages, such as prizes/awards (even non-monetary), grants (including travel grants), scholarships, fellowships, tuition waivers, and stipends.
  • A calendar year-to-date calculation that may change across semesters.
  • Generally applied sometime after the 10th class day.
  • The rate at which the non-wage amounts are taxed varies.
  • To view the total amount of International Withholding Tax you paid last year, students can visit https://tamusbs.custhelp.com/app/answers/detail/a_id/2069/kw/2069.
 
International Withholding Tax & GLACIER
  • No international student is exempt from paying taxes in the US unless a specific tax treaty exists between the student’s home country and the U.S. and all proper documentation has been provided to the University such that the treaty may be applied.
  • To meet the 2nd half of this requirement, students must create at least one account in GLACIER Nonresident Alien Tax Compliance: https://www.online-tax.net/glogin.asp
 
  • Many students will have to create more than one GLACIER account because the 5 different payroll workstations associated with the University each manages their own GLACIER system and because only the main campus GLACIER system processes non-wage income.
    1. Example: A student with a graduate assistantship in Engineering will have to do a GLACIER account through Engineering for their monthly wages AND a GLACIER account through Main Campus for their non-wages, like tuition/fee waivers.
 
I am a Nonimmigrant Student (F-1, J-1, H-4, etc.) and I have been charged the International Withholding Tax. What do I do?
  • Check ALL of your email accounts for information about creating GLACIER account(s)
  • If you are working for Engineering, AgriLife, or the HSC, you will likely need to have at least two GLACIER accounts
  • You can email internationaltax@tamu.edu to discuss your Main Campus GLACIER account
  • Contact their employing department HR/Payroll office about any other GLACIER accounts
  • Once you have met all GLACIER requirements, the international withholding tax may be removed.
 
I am approved for DACA or I am otherwise undocumented and I have been charged the International Withholding Tax. What do I do?
  • Those with DACA approval and those who are undocumented are considered residents for tax purposes and therefore are NOT required to create GLACIER accounts.
  • For further instructions, please email iss@tamu.edu
 
International Student Services Advisors and Staff are NOT Tax Professionals or Certified Public Accountants. ANY ADVICE IN THIS COMMUNICATION IS INTENDED FOR INFORMATION PURPOSES ONLY.