Transcript Employment Issues for International Students

UC Berkeley Payroll Office
Berkeley International Office
UC Berkeley Human Resources
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Kristina Reyes, Payroll
Rebecca Sablo,
Berkeley International Office
Nelcy Dwight, Human Resources
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GLACIER Tax Compliance System
Tax Filing Resources
Review: Hiring & Paying F-1 & J-1
Students
Q&A, Closing
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Operated & maintained by Payroll
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On-line tax compliance software system
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Collects tax related information
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Determines residency status & tax treaty
eligibility
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Who requires a GLACIER record
◦ All employed foreign nationals
◦ All international students with
fellowship/scholarship/stipend
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GLACIER records must be updated if source of
funding (GSI/GSR vs. fellowship) funding changes
Students will get an email from
[email protected] if a payment is held
due to incomplete GLACIER record
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Hiring/Awarding Department completes initial GLACIER
Information Form to request record
Provide copy or basic information to international
student
Student follows instructions in email from
[email protected] to access GLACIER
To ensure accurate tax withholding, student must:
Log-in to GLACIER website
Complete the GLACIER record using I-20, DS-2019, I94 within 10 days of email receipt
Student will be instructed to sign & send or deliver
forms in person to Payroll Office
Based on tax determination made by GLACIER,
system may generate:
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W-8BEN
Tax Treaty Statement
IRS Form 8223
W-7 ITIN Application (when applicable)
Student can update and access their tax records
online
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UC W-4NR is used to determine federal and state
tax withholding
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Department provides UC W4-NR to international
student to complete
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Return UC W-4NR to Office of Human ResourcesRecords Management
◦ Intercampus Mail
◦ Fax to 642-1882
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GLACIER determines eligibility for Federal tax
treaty exemption
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Only certain countries have tax treaties with
the U.S.
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Tax treaties apply to Federal tax withholdings
only
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Exemption is usually for a limited time
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Possible taxation up to 30%
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Treaty exempt individuals do not receive
exemption
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Social Security & Medicare Wage tax withheld
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University liability for incorrect tax residency
status
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Initiate GLACIER record prior to
students arrival, student can complete
it upon arrival
Remind student to update GLACIER if
type of funding changes
Have students prepare photocopies of
required docs for ITIN application
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Nonresident alien federal tax preparation
software
Made available to Berkeley foreign nationals
by BIO
Incorporates tax treaty information
Itemization for nonresident aliens
Instructs how to refund social security
and/or medicare taxes
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Nonresidents must file if present in the US
during previous tax year
May be eligible for treaty exemption based on
their country of tax residency
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Filing requirement if worldwide or Californiasources income is more than $11803
If income is below $11803, students and
scholars can file for refund
Filing not possible through CINTAX
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Via Glacier for students with complete
records
Via Access Code from Berkeley International
Office
◦ Email [email protected]
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CINTAX at I House
◦ March 31 from 7-8pm
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Federal & State Tax Prep with California
Franchise Tax Board
◦ April 5, 10-12 I House Auditorium
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Website Resources & FAQs
◦ internationaloffice.berkeley.edu/tax_assistance
Issue
F-1
J-1
On Campus
Employment Work
Authorization
Required
No
Yes – position and
department specific
for both employment
& fellowships
Can work during 30
days prior to program
start date
Yes
No – program start
date can be changed
for academic program
F-1 Students
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Passport
I-20
I-94
Social Security Number
Glacier Record
J-1 Students
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Passport
DS-2019
I-94
Site-specific
authorization letter
from J-1 sponsor
Social Security Number
Glacier Record
F-1 Students
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Complete GLACIER
Complete ITIN Application &
File with Payroll
Enroll in EFT
Provide dept with ITIN after
receipt
J-1 Students
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Complete J-1
Employment/Fellowship
Authorization Form
Complete GLACIER
Apply for SSN
Enroll in EFT
Provide dept with SSN after
receipt
J-1 On
Campus/Fellowship
Authorization Form
Department
completes
Employment/
Fellowship section
Send student to BIO
for endorsement
•Used for SSN
Application
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New F-1 & J-1 Students
◦ Must be registered at the University
◦ Wait TWO WEEKS after the start of first semester
before applying for SSN
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Continuing F-1 & J-1 Students
◦ Must be registered
Payroll/GLACIER
[email protected]
Drop In Hours: M-F 12:30-2:30
140 University Hall
Nelcy Dwight, Human Resources
642-5470; [email protected]
Berkeley International Office
642-2818; [email protected]