Tax Treaties for International Visitors FAQ


Income tax treaties are agreements between the United States and certain foreign countries that allow their residents a reduced rate or exemption from U.S. federal income tax. Treaty benefits vary according to the country of residence and type of income.

Tax treaties offer exemption from federal income tax only. There are no treaties for


Can I get a refund of tax withheld from previous payments?

UC San Diego remits tax withheld from payments to the U.S. federal government immediately, so we are not able to refund it when you claim a treaty. You can claim the treaty on your tax return to get a refund of any tax withheld on treaty-exempt income.

Each spring, UC San Diego offers free access to Glacier Tax Prep (GTP), a federal tax return preparation system to aliens associated with UC San Diego in the previous calendar year. GTP will guide you through the process of claiming the tax treaty and getting a refund from the federal government.

Tax returns are due on April 15 of the following calendar year. For more information about tax returns, see the "Filing Information" section of IRS Publication 519 "U.S. Tax Guide for Aliens."

Note that filing tax returns is a personal responsibility. The information provided on this page is for general guidance only.

Why did UC San Diego withhold tax from my payment when I claimed a tax treaty exemption?

Why has UC San Diego suddenly begun withholding federal tax after not withholding it from previous payments?

Glacier says I'm not eligible for a tax treaty exemption, but I think I am. Why is this?

Look for a “hold” on at the upper right corner of the Glacier-generated Tax Summary Report. Common problems are listed as holds. Each "HOLD" indicates that you are potentially eligible for a tax treaty exemption, but there is an unresolved issue:

If there is no HOLD on your record and you think you qualify for a tax treaty exemption, email

Form W-9 requires the signature of "U.S. person." Do I sign it?

Yes. Glacier generates only the signature page of "Form W-9 Request for Taxpayer Identification Number and Certification." Page 2 of the form defines a U.S. person as “an individual who is a U.S. citizen or U.S. resident alien."

How do I stop my tax treaty?

Go through your Glacier record, decline the treaty, print the forms Glacier generates, sign them, and then create a pdf of the signed forms and the required document copies listed in the bottom right section of the Glacier Tax Summary Report. Email the pdf to from your email address.

I will not get payment or benefits from UC San Diego next year. Do I need to do anything?

You do not need to renew your tax treaty unless you will receive a January payment for December wages or fellowship. Email the UCSD Glacier & Taxation Team at so we can remove you from the Glacier database.

What if I miss the November 30 deadline for submitting tax treaty renewal forms?

Your forms will be processed as soon as possible, but they may not be processed in time to affect your first payment(s) of the New Year.

You will still be able to claim the tax treaty exemption on your U.S. federal tax return for the year in question, and get a refund of over-withheld tax from the government a few months later.

Will I be notified when UC San Diego receives my tax treaty renewal forms?

No. Unfortunately, the UC San Diego Payroll Division cannot email each person when their forms are received or reviewed.

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