Overview

This article is intended for active UCSD employees who are nonresidents for tax purposes (NRA's). 

Critical Concepts

If you are an international (foreign individual) and you are receiving any payments or benefits from UC San Diego you must complete a Glacier record so that UC San Diego can properly tax and report your payments.  Glacier determines residency status for tax purposes and tax treaty eligibility. Examples of payments and benefits include: wages, fellowships, benefits, benefit reimbursements, stipends, honorariums, performance fees, royalties.

You must complete a Glacier record for UC San Diego even if you have completed a Glacier record through another institution.

Exceptions: The following individuals do not need a Glacier record:

• U.S. Citizens
• Permanent residents
• DACA (Deferred Action Childhood Arrival) status (Employment Authorization Card showing category 33.) 
• Refugees
• Asylees
• Those who will receive no payment or benefits from UC San Diego (such as a postdoc paid direct who is not getting benefits, reimbursement for benefit premiums, or salary/wage payments from UC San Diego)

Steps To Take

As a nonresident alien (NRA) working and living in the US, the U.S. federal government limits your federal tax withholding status to single with zero allowances and no deductions (highest tax rate). Once you become a resident alien for tax purposes, you will be able to update your federal tax withholding in UCPath.

• For more information about how residency for tax purposes is determined, please refer the Substantial Presence Test webpage on the IRS website.
• Visit the Taxes: Residency for Tax Purposes Blink web page for information on how federal tax residency of international visitors is determined and how it affects withholding and tax returns.