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International Tax Withholdings

What is taxable income on the student account?

*For International students only:

  • FWIT Tax will have entry description “Scholarship Withholding”
  • These students might NOT have CREDIT BALANCES (getting refunds)!
  • 14% tax applied to EXCESS amount (exceeding qualified tuition and fees) for Visa types F1, J1, M1, Q1, Q2
  • 30% tax applied to EXCESS amount for all other Visa types.
  • Qualified tuition and fees include:
Tuition and Fees
Tuition (Designated, Grad Differential) Lab/Instructional Enhancement Fee
Academic Advising Fee Athletic Fee
Environmental Service Fee Graduation Fee
Information Tech (Computer Use) Fee International Education Fee
Library Access Fee Recreational Sports Fee
Student Center Fee Student ID Card Fee
Student Service Fee Transcript Fee
Excessive Hour Tuition Fee 3-Peat Tuition Fee
University Services Fee

Other Charges
Other Charges NOT considered Qualified tuition and fees, including but not limited to:
Hospital Fee Transportation & Safety Fee
Orientation Fee Late Payment/Registration Fee
Loan Processing/Interest Fee Reinstatement Fee
Residence Hall Charges Meal Plans (Board)
International Insurance Fee Parking Permits & Tickets

  • FWIT Tax will have entry description “Foreign Withholding Tax”
  • If source of credit balance is NON-SCHOLARSHIP related, 30% tax applied for any Visa type.
  • For a credit balance that is partially scholarship, student may be taxed on any non-scholarship portion if scholarship exceeds eligible tuition and fees as stated above.
  • Any Scholarship Withholding tax will be assessed first.
  • Tax treaties do not apply to taxes on refunds.

All students with Withholding Taxes will automatically be added into the Glacier Tax Compliance system. Check your TAMUK email for further instructions and be sure to keep the university updated with address changes. For assistance, departments awarding scholarships may also email to get their students into Glacier.

1042-S Tax Statement:

Students with Withholding Taxes will receive this form in March of the next calendar year. This form is used to report the total taxable amount and withholding taxes charged for the calendar year. 

1042-S Duplicate Request Form (Internationals Only)

Students can register with Glacier and provide documentation to determine TAX TREATY eligibility. No SCHOLARSHIP tax will be charged for these individuals. Being from a country with a tax treaty does NOT automatically make the student exempt. 

Students may qualify for US tax residency status in Glacier by passing the Substantial Presence Test (SPT), also known as “the 183 day rule.” This means they are no longer taxed on their TAMUK student account and instead may be subject to annual federal tax directly with the IRS. Find out more about the Substantial Presence Test then contact if you feel you may qualify and would like to submit documentation. 

Exemptions will take effect in the calendar year eligibility was determined and is not retroactive. Tax withholdings will resume and be recalculated for the calendar year tax treaty eligibility expires.

Tax Calculation Example
Qualified Tuition & Fees All Other Charges TOTAL Charges Scholarships, Waivers, and 3rd party All Non-Scholarship Payments TOTAL Payments Credit Balance Taxable Amount Tax Rate FWIT Tax Applied Refund Amount
3,000.00 2,000.00 5,000.00 5,000.00 .00 5,000.00 .00 2,000.00 14% (F1) 280.00 n/a
3,000.00 2,000.00 5,000.00 5,000.00 .00 5,000.00 .00 2,000.00 30% (XX) 600.00 n/a
3,000.00 .00 3,000.00 5,000.00 .00 5,000.00 2,000.00 2,000.00 14% (F1) 280.00 1,720.00
3,000.00 .00 3,000.00 5,000.00 .00 5,000.00 2,000.00 2,000.00 30% (XX) 600.00 1,400.00
3,000.00 .00 3,000.00 .00 4,000.00 4,000.00 1,000.00 1,000.00 30% 300.00 700.00
3,000.00 2,000.00 5,000.00 500.00 5,000.00 5,500.00 500.00 .00 n/a .00 500.00
3,000.00 2,000.00 5,000.00 500.00 6,000.00 6,500.00 1,500.00 1,000.00 30% 300.00 1,200.00