Glacier: Tax Withholding for Foreign Individuals (Non-PPS Payments/Non-UCPath Payments)


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 Payment Compass for foreign individuals receiving payments for scholarship/fellowships, royalties, and independent services (including honoraria recipients and performers).

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

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

Steps to Take


Process Overview:

  1. Department submits Glacier Record Request through Payment Compass 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.

Foreign Visitor’s Responsibilities:

Glacier and Tax Information Links:

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

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