Taxes

Disclaimer: Washington University is not able to provide specific assistance with filing taxes and provides the following resources for informational purposes. Should you have questions about your specific tax situation we encourage to consult a tax lawyer or other professional.

Anyone who works in the United States is required to file an income tax return – U.S. Citizens, Permanent Residents and Foreign Nationals. Non-immigrant visa holders who are considered tax exempt are also required to file a return. In addition, when non-immigrant visa holders complete a project in the U.S. and return home, they are still expected to file a tax return for the calendar year during which they left the U.S.. 

Generally speaking those with employee status will have taxes withheld from their paychecks, while those with non-employee status will not. 

The most common taxes withheld from a salary are U.S. Federal Income Tax, Missouri State Income Tax, St. Louis City Earnings Tax and Social Security (FICA) / Medicare tax. For information on U.S. Federal Taxes, please access the Internal Revenue Service site at www.irs.gov. For information on Missouri state taxes, please go to the Department of Revenue at http://dor.mo.gov/personal/individual. On these sites you can find information on what forms you need to file and instructions on how to file them. 

Estimated Taxes

If you receive a fellowship or stipend and are not paid a salary from Washington University, taxes may not be withheld from your paychecks. In this case, you will need to file and pay estimated taxes on a quarterly basis by the following schedule:

For the period of:

Taxes due:

Jan. 1st through Mar. 31st Apr. 15th
Apr. 1st through May 31st Jun. 15th
Jun. 1st through Aug. 31st Sept. 15th
Sept. 1 through Dec. 31st Jan. 15th of the following year


Saturday, Sunday, holiday rule.

If the due date for making an estimated tax payment falls on a Saturday, Sunday, or legal holiday, the payment will be on time if you make it on the next day that is not a Saturday, Sunday, or legal holiday. 

For more information on how to file estimated taxes, please access the IRS website at www.irs.gov and search for "Estimated Taxes."
 

Resources:

The WU Tax Office has information posted online regarding key tax issues for non-employee stipend recipients: http://tax.wustl.edu/StudentAndScholarResources/Pages/TaxIssuesFellowshipStipend.aspx.

The WU Office of International Students & Scholars (OISS) (http://oisshome.wustl.edu) has some information for international students and scholars on their website at http://oiss.wustl.edu/payroll-taxes.  

The National Postdoctoral Association (NPA) also has information about taxes posted on their website at http://www.nationalpostdoc.org/?page=TaxIssues and information on taxes for internationals at http://www.nationalpostdoc.org/?page=SurvivalGuide.

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