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Office of the Controller > Tax Services > Employees Working Abroad
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Employees Working Abroad

U.S. Citizens and Resident Aliens Working Outside the U.S.

Nonresident Aliens Working Outside the United States

Moving and Related Expenses

Related IRS Publications and Forms

U.S. Citizens and Resident Aliens Working Outside the United States

U.S. citizens and resident aliens, for tax purposes are taxed on their worldwide income.

  • U.S. citizens and resident aliens working outside the United States are advised to read IRS Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad
  • If an employee determines that he/she is eligible to claim the foreign earned income exclusion, an IRS Form 673, Statement For Claiming Benefits Provided by Section 911 of the Internal Revenue Code must be submitted to Tax Services
    • IRS Form 673 is valid for one calendar year and must be resubmitted to Tax Services in December of each year for the next calendar year in order for the foreign earned income exclusion to be effective for that next calendar year
  • The employee may also submit a U.S. Citizen & Resident Working Abroad State Declaration, if appropriate, to Tax Services for exemption from Massachusetts state income tax withholding and reporting
  • An IRS Form W-2 Wage and Tax Statement will be issued to U.S. Citizens and Resident Aliens Working Abroad
  • Note: FICA (Social Security, OASDI and Medicare) taxes and reporting requirements apply to wages paid to U.S. Citizens and Resident Aliens, regardless of where the services are performed
  • For information on taxation of moving and other expenses incurred while working abroad, see Moving and Related Expenses.

Nonresident Aliens Working Outside the United States

  • An employee who is not a citizen or resident alien of the United States should submit the Nonresident Alien Working Abroad Declaration to Tax Services
  • The Nonresident Alien Working Abroad Declaration must be submitted annually in December for the next calendar year
  • When Tax Services receives the completed declaration, no Federal income tax, FICA (Social Security, OASDI and Medicare) or State income tax will be withheld from the employee's compensation
  • An IRS Form W-2 Wage and Tax Statement will not be issued to nonresident aliens working abroad

For more information on income considered U.S. source by the IRS, see U.S. or Non-U.S. Source Income.

Related IRS Publications and Forms

Publication 54 Tax Guide for U.S. Citizens and Resident Aliens Abroad
Publication 521 Moving Expenses
Publication 593 Tax Highlights for U.S. Citizens and Residents Going Abroad
Form 673 Statement for Claiming Benefits Provided by Section 911 of the Internal Revenue Code
Form 3903 Moving Expenses

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