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Office of International Services
Teachers College, Columbia University
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Office of International Services

Taxes and Social Security > Tax Withholding Information

Tax Withholding Information

Under the U.S. tax system, employers are required to withhold from an employee's wages or compensation certain kinds of taxes at graduated rates. These taxes may later be refunded in entirety or in part when the employee files his or her annual tax return (or, if an insufficient amount of taxes were withheld, the employee may be required to pay additional taxes).

F-1 and J-1 students who are non-residents for tax purposes are subject to withholding at the same rates as resident aliens and tax citizens, unless the income is excluded from taxation or otherwise exempt in accordance with a tax treaty.

The following information is intended to assist F-1 and J-1 students who are non-resident aliens for tax purposes in completing withholding forms. These forms are completed and submitted to your employer the time of hire and should be updated each year. The information provided on these forms indicate to your employer how much and what kind, if any, taxes should be withheld from

Non-Resident or Resident?

You are a non-resident for tax purposes if you are currently in F-1 or J-1 status and have been in the U.S. in any F or J status for less than five years. Count any year as one year if you were in the U.S. in F or J status (F-1, F-2, J-1, or J-2), even if for only one day. For example, if you were in the U.S. in 2000 for 1 day as an F-2 dependent, that counts as one year.

Office of International Services
Teachers College, Columbia University
Box 7, 525 W 120th Street
New York, New York 10027-6696
Phone: (212) 678-3939 ♦ ~ Fax: (212) 678-3990 ♦ Email: