How to Complete a Foreign Source Income Statement Form
All employees who work outside of the U.S., whether U.S. citizens or not, are required to complete a Foreign Source Income Statement form, upload and attach it to the Out-of-State Income Tax Withholding form, and then complete and submit that form. This sets up the proper tax status and situation with UCPath.
International hires who are not US citizens, do not reside in the US, and who perform their work activities in another country are not subject to FICA or any other US tax. They are, however, responsible for reporting income per their country's tax laws. No additional actions are required by either the international hire or any UC department or organization. Use this task to download, complete and save the Foreign Source Income Statement form.
Steps to Take
- Login to UCPath: https://ucpath.universityofcalifornia.edu/
- Select University of California, San Diego
- Login using your active directory information
- Dashboard Navigation: Forms Library > Access Forms > Payroll > Foreign Source Income Statement
- Navigate to the Foreign Source Income Statement form. Click the scroll bar.
- Click the Foreign Source Income Statement link.
- Depending on the browser being used, the form may need to be downloaded and opened again in order to complete the form.
- Instructions on how to complete the form are available. Click the here link.
- Review all of the instructions carefully and completely.
- Complete all relevant fields in Sections 1 and 2 per the instructions and work assignment details.
- Click the scroll bar.
- Complete all relevant fields in Section 3 per the instructions and work assignment details.
- Click the scroll bar.
- After completing all relevant fields in all the sections, sign the form and save to your computer.
- You have completed the Foreign Source Income Statement form. Use the Complete the Out-Of-State Income Tax Withholding form simulation to upload and attach the Foreign Source Income Statement form and complete the Out-of-State Income Tax Withholding form. All international employees, regardless of their citizenship status, who move to the United States are required to submit a new Out-of-State Income Tax Withholding form to cancel international residence and to set up a US state of residence. Non- Resident Alien (NRA) employees must update GLACIER with their date of departure and date of arrival once they return to the United States.
Please refer to Complete the Foreign Source Income Statement Form for step-by-step instructions with images. Example uses sample images as seen on a computer. Sample images appear differently on a tablet or smartphone, but the steps remain the same.