Federal Tax Withholding for Non Resident Aliens


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:

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.

If you still have questions or need additional assistance, please submit a ticket.