Oregon State University collects necessary status information via Sprintax Tax Determination System upon hiring and annually each year in January. OSU must add you to TDS before you can login the first time.

There are three federal taxes that are paid in the USA: Social Security Tax, Medicare Tax and Federal Income Tax. Social Security Tax and Medicare Tax together are referred to as FICA. Oregon also has a State Income Tax.

U.S. Treas. Reg. § Section 1441(b)

IRC Section 3121(b)(19) and Section 3121(b)(10)

http://www.oregon.gov/DOR

F-1 and J-1 students are exempt from FICA taxes for the first 5 calendar years of status. J-1 non-students (researchers, professors, trainees, etc.) are exempt from FICA taxes for the first two calendar years of J-1 status.

Income tax is paid by all. You may be exempted for some or all of your tax liability if there is an Income Tax Treaty between your country of tax residence and the US, you meet the treaty eligibility requirements, and you submit the proper treaty claim form and attachment letter. *Note that your country of tax residence may be different from your country of birth or country of citizenship. The country of tax residence is the country you resided in for at least one year immediately before coming to the US.

IRC Section 3121(b)(19) and Section 3121(b)(10)

https://www.irs.gov/individuals/international-taxpayers/tax-treaties

Yes. Oregon State University must maintain accurate information as changes may affect your tax withholding and exemptions. Update your profile via the Sprintax Tax Determination System (TDS) for the Central Payroll office to review.

  1. If you have a job and receive a paycheck you will receive a W-2 at the end of the year.
  2. If you have a job, receive a paycheck and have a tax treaty benefit you will receive a 1042-S at the end of the year. You will also receive a W-2.
  3. If you have a job and also receive a reportable stipend or other taxable income, and don't have a tax treaty benefit you will receive both a W-2 and 1042-S.

W-2 is mailed no later than Jan. 31 of each year. Be sure your postal mailing address is correct in the payroll system before the end of the year so that your W-2 is sent to the correct address. You can update your address online at myOSU. To request a duplicate copy because you did not receive your original, please email your full name, OSU ID number or date of birth, and a current mailing address to paymaster@oregonstate.edu, requesting the needed form.

The 1042-S is mailed no later than March 15 of each year. Be sure your postal mailing address is correct in the payroll system before the end of the year so that your 1042-S is sent to the correct address. You can update your address online at myOSU. To request a duplicate copy because you did not receive your original, please email your full name, OSU ID number or date of birth, and a current mailing address to paymaster@oregonstate.edu, requesting the needed form.

If you believe your taxes are wrong, please send an email to paymaster@oregonstate.edu.

Explain why you believe your taxes have been calculated incorrectly. We will review the information and the IRS tax regulations and provide you with an explanation. If a correction is needed, we will explain how the correction will be made. If necessary, an appointment will be scheduled.

Oregon State University cannot provide personal tax assistance. The Office of International Services provides free access for international students, scholars, faculty, and staff to an online tax preparation software system, Sprintax. Tax information and access to tax preparation software can be accessed on the website here: http://international.oregonstate.edu/ois/social-security-and-taxes/us-tax-information