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://uas.tamu.edu/tax/), 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

  • 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.
  • No international student is exempt from paying taxes in the U.S. unless a specific tax treaty exists with the student’s home country and all proper documentation has been provided to the University such that the treaty may be applied.
  • To properly apply all applicable tax treaties, most international 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 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.
    • 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.
  • 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.
  • Those with DACA approval and those who are undocumented are considered residents for tax purposes and therefore are NOT required to create GLACIER accounts.
  • These students should visit the Office of the Registrar (take Bus #6 to the General services Complex) and request a COPY of their ORIGINAL “Affidavit of Intent to Become a Permanent Resident
    • This form was likely already submitted to the Registrar in order to be eligible to pay tuition at the in-state rate
    • Do not complete a new form. Just obtain a copy of the form you originally submitted.
  • Once received, write your UIN on the copy of the form.
  • Bring the document to the Tax Compliance & Reporting Office (Suite 3401) of the GSC and place it in the drop box.
  • In most cases, the international withholding tax can be removed from your bill.