Tax Treaty

Tax treaties are diplomatic agreements made between the United States and various international governments. Each agreement made between the U.S. and a specific foreign government is unique, and includes its own set of rules and guidelines. Not all countries possess a tax treaty with the U.S.; all agreements are updated every tax-calendar year and are subject to the influences of current international policies.  The UNM Payroll office will facilitate the tax treaty process for you; however, it is ultimately your responsibility to educate yourself concerning the tax treaties available to you. It is also up to you to be informed on all current eligibility requirements.

• The tax treaty (if you are eligible) is good for one calendar year. It expires every year on December 31st. If you are eligible, you must contact UNM Payroll during the month of December to sign a tax treaty for the following year. There is a 10 day waiting period before we can exempt you from taxes under the tax treaty.  Signing a tax treaty early will ensure you are tax exempt beginning January 1st.
• Beginning January 1st of each year you will be charged Federal and State taxes unless a tax treaty for the New Year has been signed.  These taxes are not refundable. To avoid paying these taxes you must sign a new tax treaty as stated above.

We cannot allow you to be exempt under the tax treaty until you receive a permanent Social Security Number (SSN). The Internal Revenue Service (IRS) does not recognize the temporary SSN issued to you by the University of New Mexico. UNM GEO’s website: www.geo.unm.edu has helpful information for anyone who needs to apply for a permanent social security card.  Go to the middle section of the information pages for instructions and a map.  If you have questions about getting a social security number please contact GEO by email at geo@unm.edu.  As soon as you get your permanent social security card, please sign the card as soon as you receive it. You also must present your social security card at the Payroll Department and complete the SSN Change Authorization Form.

Federal and State Income taxes withheld may be refunded when you file your tax returns with the IRS. If you need assistance with tax preparations and filing, you can receive assistance by contacting GEO.