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 (, 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
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
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:
  • 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 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
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.