Overview

All UC Campuses use Glacier to gather tax-related information from foreign individuals.

Critical Concepts

Glacier is a secure web-based nonresident alien (NRA) tax compliance system that the University of California uses to collect tax-related information from foreign visitors. Glacier helps determine tax residency, tax withholding rates, and income tax treaty eligibility.

All Glacier Requests are submitted through PaymentWorks for foreign individuals receiving payments for scholarship/fellowships, royalties, and independent services (including honoraria recipients and performers).

When making the request in PaymentWorks and to start the Glacier process make sure you select one of these options under your payment type:

• Payee is a foreign individual and services were performed in the U.S. or
• Payee is a foreign individual

For payments processed through PPS, see "Glacier and PPS Instructions."

Steps to Take

Process Overview:

1. Department submits Glacier Record Request through PaymentWorks for each new foreign individual. The Tax Advisory Services team creates a Glacier record for the individual and emails Glacier access information to foreign visitor.
2. Foreign individual completes the Glacier record online (from any computer with internet access) and prints the forms generated by Glacier.
3. Foreign individual signs forms and mails them to Disbursements with copies of required immigration documents.
4. The Tax Advisory Services team will review Glacier paperwork submitted by foreign individual, facilitate tax treaties, maintain Glacier records for tax purposes and prepare year-end tax reports (Forms 1042-S).

Note for payees with completed Glacier records: Tax rates vary based on what the payee is being paid for. As a result, payees will have to update existing Glacier records if they are receiving payment for a different type of activity than what they were paid for when the Glacier record was initially created.

Department’s Responsibilities:

If you are processing Graduate student fellowship stipends, please do not use a Glacier record request for your student(s). Instead, please submit your payment request via the Graduate Division Financial Support Request Tool, and the Graduate Division and UCSD Glacier & Taxation Teams will initiation Glacier records.

• Submit the Glacier Record Request through PaymentWorks well in advance of the performance of service or activity that requires payment.
• Tell the foreign visitor to expect an email from Glacier (support@online-tax.net) and to add that email address to their “safe senders” list. The email will contain a link to Glacier, a temporary User ID, and a temporary password.
• Refer all tax and Glacier related questions to a Glacier Administrator via UC San Diego Services and Support.
  
  

Foreign Visitor’s Responsibilities:

• When you receive the email from Glacier (support@online-tax.net) with the subject line “Payments from the University of California San Diego”, use the links, temporary User ID and password to access Glacier.
• Enter your information into Glacier within 10 days of receipt of the email.
• Print, review, sign, and date all Glacier-generated forms.
• Follow the instructions on page two (2) of the Tax Summary Report to submit your Glacier-generated forms and immigration document copies.
• Note for payees with completed Glacier records: Tax rates vary based on what the payee is being paid for. As a result, payees will have to update existing Glacier records if they are receiving payment for a different type of activity than what they were paid for when the Glacier record was initially created.
  
  

Glacier and Tax Information Links:

• Glacier User FAQ (PDF)
• IRS Publication 519: U.S. Tax Guide for Aliens (U.S. Federal Tax)
• IRS Publication 901: U.S. Tax Treaties (U.S. Federal Tax)
• IRS Publication 505: Tax Withholding and Estimated Tax (U.S. Federal Tax)
• Tax Information from the UCSD Office of Postdoc and Visiting Scholar Affairs
• Tax Information from the UCSD Office of Graduate Studies
• Tax Return information from the UCSD International Students & Programs Office (ISPO)
• Tax Return information from the UCSD International Faculty & Scholar Office (IFSO)
• State of California Website “How Do I Figure My Estimated Tax Payments” (California State Tax)
  
  

Read the University of California Sales and Use Tax Manual for detailed information on the University's tax responsibilities.