IRS Ruling Causes Added Paperwork

A Harvard administrator is contesting an Internal Revenue Service (IRS) decision that may cause additional paperwork for foreign students not earning regular salaries.

Under the new regulations, students not earning income will still have to file 1040 income tax forms and a personal information sheet this year, according to Seamus P. Malin '62, director of the International Office at Harvard. "It's tedious and unnecessary paperwork," Malin said.

Malin said he suspected that the new rule, which applies to all foreign students and visiting scholars, is an attempt to collect taxes from foreign students who might be unaware of correct tax regulations. Foreign undergraduates at Harvard said yesterday they had not yet been informed of the new regulations.

"It seems ridiculous," said Christopher J. Patrick '96, from Trinidad and Tobago. "We clearly take no part in terms of the U.S. tax process, [and] I see no reason we should be included in the process at this point."

Malin said the tax agency failed to properly and promptly inform students and administrators about the new rules. He said the only official notification that he and other tax administrators in schools nationwide have found is in a publication ordinarily used only by students who are already filling out tax forms.

The International Office will send out a newsletter in the next few days informing students about the change, he said. While foreign students who made no income do get some leeway with a later due date, Malin said he would continue working with other schools nationwide to change the decision as soon as possible.

"It's something that could have been averted, should have been averted and should be corrected this year," he said.