International Postdocs

iPenn is an online system that allows you to access information about your status as an international student or scholar at Penn, request documents, and submit information and updates to ISSS.

As an F-1 or J-1 exchange visitor whose visa is sponsored by the University of Pennsylvania, iPenn will be used to request your I-20/DS-2019, view your assigned advisor’s contact information, and submit other e-forms as required.

J-1 exchange visitors must demonstrate English language proficiency by use of one of several established “objective measurements.”

At Penn, this requirement may be met by one of the following options:

1. An acceptable score on a recognized standardized English language test.

2. Oral Proficiency Interview (OPI) conducted by the Penn English Language Program (ELP).

3. Host Department Interview

*Some exceptions may apply to this requirement.

Please refer to the Penn ISSS J-1 Visiting Scholars webpage to learn more about the English language proficiency requirement and possible exceptions. 

J-1 Federal Regulations mandate that all J-1 exchange visitors and accompanying J-2 dependents secure comprehensive health insurance effective on the program start date indicated on Form DS-2019 and maintain coverage, without interruption, for the full duration of stay in the United States in J-1 status. Any J-1 exchange visitor who willfully refuses to comply with insurance requirements will be considered to be in violation of his/her status and subject to termination from the J-1 program. All J-1 Postdoctoral Researchers can purchase the required insurance for themselves and accompanying J-2 dependents through the Postdoctoral Insurance Plan Portal.

Postdoctoral scholars who are employed by Penn must apply and obtain a U.S. Social Security number (SSN) or Individual Taxpayer Identification Number (ITIN) before they can be paid. If you already have an SSN there is no need to apply for a new number.

What is a Social Security Number (SSN)?

A Social Security Number (SSN) is a nine-digit number issued to an individual by the Social Security Administration, an agency of the United States government. It is used primarily by employers and employees for tax-reporting purposes.

*Note that a PennID number is not an SSN, and is for internal use only.

How to obtain an SSN or ITIN?

To apply for and obtain a U.S. Social Security number (SSN) or Individual Taxpayer Identification Number (ITIN) please see the Penn ISSS Guide for obtaining a Social Security number.

All post-doctoral stipends are taxable for Pennsylvania personal income tax and subject to withholding. The stipends are also taxable for the Pennsylvania State Unemployment tax.

In addition, all post-doctoral stipends are subject to City of Philadelphia wage taxes and withholding. The Philadelphia Income Tax Regulations do not provide any specific exclusion from gross income for stipends or similar payments to graduate students.

Although no reporting or withholding is required for National Research Service Award (NRSA) postdoctoral appointments, the individual must report and pay federal income tax on any payments in excess of tuition, fees, books, and certain other expenses. For additional information regarding an individual’s responsibility for reporting such payments, please consult IRS Publication 970: Tax Benefits for Education. Further, there are special rules for nonresident aliens. For more information on tax treatment for nonresident aliens, please consult the IRS Publication 519: U.S. Tax Guide for Aliens.

Federal Income Tax and withholdings

For federal income tax purposes, nonimmigrants are classified as resident aliens and nonresident aliens and are taxed at different graduated rates. Tax residency for federal tax purposes is determined by either the Substantial Presence Test or the Green Card Test. For information on determining your federal tax residency status, see Internal Revenue Service Publication 519, Chapter 1.

Federal tax is withheld from nonqualified grant payments issued to nonresident alien Post Doctoral Scholars. Visa holders in F-1 and J-1 status are taxed at 14%, unless a tax treaty benefit can be applied to the payment. Both treaty exempt and non-exempt grant payments are reported to the payee and the Internal Revenue Service on Form 1042-S. For information on determining the taxable portion of grant payments, see “Scholarships and Fellowship Grants”, IRS Publication 519, US Tax Guide for Aliens, Ch 3, p.16.

Tax Withholding

Generally IRS regulations require that 14 percent of non-qualified scholarship and fellowship payments paid to F, J, Q, or M visa holders be withheld as federal income tax, unless you are a resident of a country with which the United States has an applicable income tax treaty.

Tax Treaty

Tax treaties make it possible to reduce or eliminate federal tax withholding on payments to nonimmigrants. Eligibility requirements include tax residence status, prior visits to the U.S., and type of payment. Information provided on the Penn Foreign National Information Form at the time of hire will be analyzed by the Payroll Department. If it is determined the employee is eligible for the treaty benefit, it will be applied to the employee’s pay in the manner specified in the treaty. To see if your country of tax residence has a tax treaty with the U.S., refer to the IRS tax treaty table in IRS Publication 901.

Additional Resources

• Penn ISSS Tax information 

• Penn Division of Finance: Taxable Income

• For local IRS Office information, click here

• Please consult a tax professional if you have any questions regarding your personal tax situation. 

The Penn Postdoctoral Association (PPA) Advocacy Committee and Foreign National Committee may be able to provide additional support to international postdocs. Please reach out to the appropriate committee chairs for further assistance.

The National Postdoc Association (NPA) International Postdoc Survival Guide is a comprehensive guide to enhance the experience of doing a postdoc in the United States for international postdocs. To learn more, click here.

Foreign national postdoctoral trainees make significant contributions to the teaching and research mission of the University of Pennsylvania. In view of increasingly complex immigration and labor laws, university-wide policies and procedures that directly impact the flow of foreign nationals to the University of Pennsylvania should be carefully defined and can be found here.