Transcript Glacier Nonresident Alien Tax Compli

Foreign Individual’s Guide to GLACIER
Version 1.1, 8/20/09
Contents
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GLACIER features and benefits
Who requires a GLACIER tax record?
Payments that require a GLACIER tax record
Why is a GLACIER record required?
Initial GLACIER Information Form instructions
Initial GLACIER Information Form
GLACIER Procedures
Sample GLACIER e-mail notification
GLACIER screens
GLACIER Features & Benefits
 GLACIER is a secure, web based non-resident alien tax
compliance system
 GLACIER is available 24 hours a day from any computer
that has internet access
 GLACIER helps determine your
 Tax residency
 Withholding rates
 Income tax treaty eligibility
Who requires a GLACIER tax record?
GLACIER Record Required
 Foreign Visitors with A, E, F,
H, J, K, L, O, P, TN, or V visa
 Pending U.S. Permanent
Resident
 Pending Refugee or Asylum
status
No GLACIER Record
 U.S. Citizen or National
 U.S. Permanent Resident
 Refugees or Asylum status
 A nonresident alien working
out of the U.S
Payments Types Requiring a GLACIER Tax Record
 Salary / Wages / Bonus
 Appointment Without Salary
 Scholarship or Fellowship (Non-Service)
 Taxable Post Doc Benefits
 Honoraria or Guest Speaker Fee
 Consulting Fee
 Performance Fee
 Royalties – copyright & industrial
 Prize or Award
Why is a GLACIER Record Required?
U.S. tax laws require that U.C. San Diego collect
information from non-U.S. citizens to determine their
tax status.
GLACIER helps foreign individuals and UCSD to collect,
store, and print the forms required by law.
GLACIER Procedure
 Your department will complete the GLACIER Information Form, give you a copy, and
fax/email a copy to the GLACIER Administrators in the Payroll Office.
 A GLACIER Administrator will set up your GLACIER record. You’ll then receive an email
from [email protected] with your GLACIER UserID and Password, as well as
instructions for logging in to GLACIER. This email is not SPAM. Please look for it in
your email.
 Log into GLACIER with the password and user ID given to you. You will be prompted to
change your logon information at that time.
 Complete the GLACIER tax record. You will need your GLACIER Information Form and
your U.S. entry documentation.
 Print sign, date, and submit the required tax forms and supporting documents to the
Payroll office via FAX, or mail. You may also deliver it to the Payroll office.
 If you situation changes in any way, such as a new appointment, a new visa, a new
address, etc., please update your GLACIER record immediately.
GLACIER Information
Form
Initial GLACIER Email
This email
contains your
GLACIER UserID
and password. It is
from
[email protected], not a
“UCSD.edu” email
address. It is not
spam.
Use this UserID
and password to
enter the GLACIER
website.
Note: The GLACIER screens are produced in direct response to the answers on
previous screens. The screens you see may or may not be represented in this
document.
GLACIER Home Page
Click here to
log in to
GLACIER
Welcome Screen – Enter UserID & Password from email
Enter the UserID
and password
contained in the
GLACIER email
Update GLACIER Login Information
After logging in with the UserID
and password given to you in the
email, you will be prompted to
create a new UserID and
password.
Welcome Screen – Enter the User ID & password you created
Enter the UserID
and password you
created on the
previous screen
User Agreement, 1042-S Distribution Method
Click this box if
you would like to
receive your Form
1042-S (if any)
online through
GLACIER
Read the User
Agreement and
choose to Accept or
Decline it.
What
Information
Will You
Need to
Begin?
You’ll need the
documents on
this list to
complete your
GLACIER
record. Click
Next to
continue.
You may find the
Tax Information &
Definitions helpful
What Would You Like to Do Today?
Choose this option
Relationship
IMPORTANT: Please
refer to the GLACIER
Information Form
provided by your
department, and check
the exact same boxes
Many GLACIER screens
offer online help.
Income Type
IMPORTANT:
Please refer to the GLACIER Information Form
provided by your department, and check the exact
same boxes.
Personal
Information
U. S. Address
Permanent Foreign Address
Country of Citizenship / Tax Residency
These are dropdown menus
Immigration Status
Time Spent in the U.S.
Please read these
instructions carefully
Immigration Status
Days
Present in
the U.S.
If you’ve been to
the U.S. prior to
this visit, check
here.
Enter information
about each visit here.
If you were in the U.S.
under different visa
types in the same
year, enter the visit(s)
on separate lines
Tax Residency Status Summary
This is a summary of the information
you’ve entered. If it’s incorrect, click the
Back button to re-enter or update the
information.
Tax Withholding and Tax Treaty Exemption Review
Tax Treaty Exemption Verification
If GLACIER
has
determined
that you
qualify for at
a tax treaty
exemption,
this screen
will appear.
Click here if
you’d like to
claim the tax
treaty
Tax Treaty Exemption Information
This
information
is required
in order to
claim a tax
treaty
exemption
Tax Summary
Report
Review
GLACIER’S
assessment
and click
next.
State Tax Withholding Selection
View and Print Forms
Print, review and
sign each form
and click Next
Finishing and Saving Your Individual Record
Exit GLACIER
Tax Summary Report
These forms, which
GLACIER produces, are to
be signed and sent to the
Payroll Office, along with
the Required Document
Copies listed to the right.
Where to send these
documents and forms?
See page 2 of the Tax
Summary Report
Sign
and
date
Tax Summary Report
Instructions
Please follow
these instructions
carefully. Your
GLACIER record
is not complete
until the forms
and documents
are received and
checked by a
GLACIER
Administrator
U. S. Tax Information
For Non-United States
Citizens / Non-U.S.
Permanent Resident
Aliens
Form W-4
Sign and date
Form DE-4
Sign and date
Form W-8BEN
Form W-8BEN is used to
claim a tax treaty
exemption for
scholarship or fellowship
income. GLACIER
produces this form
whether or not it’s
currently necessary.
Sign and date
Form 8233, page 1
This form is used to
claim a tax treaty
for wage and salary
income.
Not everyone
qualifies for a tax
treaty exemption.
Form 8233,
page 2
Sign and date
Don’t sign here.
Additional Statement
for Students and
Trainees
Sign and date
This document
explains the
details of the tax
treaty.
UCSD Payroll Division
Torrey Pines Center South
10820 N. Torrey Pines Rd., #305
La Jolla, CA 92093-0952
[email protected]
Paul Rodriguez, GLACIER Administrator I
Telephone: (858) 534-3241
Email: [email protected]
FAX: (858) 534-7423