GLACIER GUIDELINES FOR FOREIGN NATIONALS

Contents

• • • • • • • • • 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 and Benefits

• • • GLACIER is a secure, web based Nonresident 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?

No GLACIER Record Required

U.S. Citizen or National U.S. Permanent Resident

GLACIER Record Required

Foreign Visitors with A, B1, B2, E, F, H, J, K, L, O, P, TN, V, WB and WT visa Pending U.S. Permanent Resident Work Permit End Date Refugees or Asylum status Pending Refugee or Asylum status Work Permit End Date A nonresident alien working outside of the U.S. (note: refer to https://financial.ucsc.edu/Pages/Payments_Appendix _TaxReportingWithholding.aspx#outside).

Employment Authorization Document (EAD) – Work Permit End Date

Payments that Require a GLACIER Tax Record

• The payments to or on the behalf of foreign individuals that require a GLACIER tax record are as follows: – Wages/Salary – Student Scholarship/Fellowship/Award – Taxable Post Doc benefits – Visiting Scholar payments – Guest Speaker fee/Honorarium – Consulting fee – Artist/Performance fee – Royalties (Copyright and Industrial) – Award/Prize – Rent (housing expense, etc.) – Misc. Services

•

Why is a GLACIER record required?

U.S. tax laws require that the University collect information from non-U.S. citizens to determine their tax status. GLACIER helps foreign individuals and UCSC collect, store and print forms required by law.

Initial GLACIER Information Form

• • •

A copy of the completed “Initial GLACIER Information Form” or the necessary information will be provided to you by the campus unit requesting your payment.

This information will assist you in completing your online GLACIER tax record.

Be sure to have this form as well as your U.S. entry documentation before logging into GLACIER.

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Current Immigration Status

– – – – – – –

Form DS-2019, if J status individual Form I-20, if F status individual Social Security or Individual Taxpayer Identification Number Employee ID Number (9 Digit Number beginning with the number 7 Issued by the Payroll Personnel System) Address Information (i.e., Current U.S. and Foreign Address) U.S. Entry and Exit Dates (I-94 or Electronic System for Travel Authorization (ESTA).

Academic Institution or Host Sponsor Information

GLACIER Procedures

– Once your department has set you up in GLACIER, you will

receive an e-mail from mail. [email protected]

with your GLACIER password and information on how to logon to the system. This e-mail is not SPAM; please look for it in your e See sample of email notification on next screen.

– Log into GLACIER with the password and user ID given to you.

You will be prompted to change your login information at that time.

– Complete the GLACIER tax record. You will need your Initial

GLACIER Information Form and your U.S. entry documentation.

– Print, sign, date, and submit the required tax forms and

supporting documents to the GLACIER Admin or your department contact. Do not send forms to the address listed on the Tax Summary Report. These forms are due to the GLACIER Admin in order to process your payment.

Sample GLACIER e-Mail Notification

Dear Foreign National , The purpose of this message is to alert you to regulations regarding the taxation of any payments made to you by University of California, Santa Cruz . The Internal Revenue Service (IRS), the U.S. government tax authority, potentially requires the taxation and reporting of payments made to non-United States citizens. Before University of California, Santa Cruz can make any payments to you, certain information and forms must be provided in order to make correct tax withholding and reporting decisions.

For your convenience, University of California, Santa Cruz allows you to provide this information and complete the necessary forms via the Internet from any web-accessed computer using the GLACIER Online Tax Compliance System. You must access GLACIER and provide the requested information within 7 days of: (A) Vendor providing service to the university, (B) Employee's appointment start date, (C) Registered student receiving scholarship or fellowship ****If you do not provide the requested information within those 7 days, the maximum amount of U.S. tax may be withheld from any payments made to you.**** Return completed forms to me. Do not send to the address listed on the Tax Summary Report.

To login to GLACIER, follow the steps below: Click on the following web link: http://www.online-tax.net ; if the link does not automatically open, simply open your Internet Browser (preferably Internet Explorer) and enter the website address http://www.online-tax.net.

Click on the GLACIER logo to enter the website.

At the login screen, enter your temporary access information from below; you will be required to select a new UserID and Password at the time of first access to GLACIER.

UserID: M2L3U8BT Password: 36ZNKUGY Please keep your email address updated in GLACIER for transmission of year-end tax forms.

Foreign National Training is available at: Link Be sure to also check your status on the UC At Your Service (AYSO) website at: https://atyourserviceonline.ucop.edu/ayso/. GLACIER and AYSO are separate systems. After completing the Foreign National Training, if you have questions or need additional information regarding GLACIER, please contact me.

Thank you and have a great day.

GLACIER Procedures

– IF YOU ARE USING A PUBLIC

COMPUTER, FOR YOUR PROTECTION:

– AFTER VIEWING AND PRINTING THE

FORMS IN ADOBE ACROBAT READER, YOU MUST CLOSE THE WINDOW SHOWING THE FORMS AND DELETE YOUR FILE FROM THE DESK TOP AND EMPTY THE TRASH.

GLACIER Screens

Click here to login

After logging in with the User ID and password given to you in the email, you will be prompted to create a new User ID and Password. Password should be at least 10 characters in length and should include at least one number and one letter.

Use hard-to guess password, and keep it secret.

Enter them and click submit

Login with your new ID and Password and click submit. Don’t use your user name or login name for your password. Never share your password with anyone else.

You will be asked to enter your login information again and click submit

Read the disclaimer and click I Accept

Make sure you have the needed documents and click on next

Choose create/update/view my individual record and click next

Check the box that describes your relationship with U.C. Santa Cruz and click next You can use the GLACIER information given to you by your department GLACIER Guidelines for Foreign Nationals

Check applicable Income Type and click next Note: This is an example of an employee payment

Verify your name and email. Enter your social security number if you have one. If not check the statement that applies and scroll down

Enter your U.S. address and phone numbers and click next

Enter your address in your country of residence (foreign address) and click next

Choose your country of citizenship and tax residence from the drop down menu and click next

Choose our sponsoring institution from form I-20 or DS-2019 or I-797 Choose your current U.S. immigration status from the drop down list and click next

Enter your original date of entry to the U.S., visa expiration date and date you plan to leave the U.S. and click next. Read instruction in red on the right hand side to what date should be used.

Choose the statement that applies and click next

Choose the statement that applies to you. If you have been in the U.S. previously enter the information for each visit and click next

Review the information and click next

Click next

If a tax treaty applies to you, choose Yes or No to claim it or not and click next

If a tax treaty applies and you choose to claim it, enter the information asked and click next

Review GLACIER’S assessment and click next

Provide State Tax information and click next

Print, review and sign each form and click next

Send the signed documents to your GLACIER Administrator or your Department contact . Do not send to the address listed on your form. Click next to exit and save your record GLACIER Guidelines for Foreign Nationals

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Protecting your personal information:

– Don’t email personal information or passwords. Email is not

private or secure. Assume that anything you email (including attachments) will become public.

– Securely delete or destroy personal information when you are

done with it.

• •

Shred paper forms Securely delete documents from your computer:

– On a Mac, use “Secure Empty Trash” from the Finder

menu

– On a PC, use free computer programs such as “Eraser” – (

http://www.heidi.ie/eraser )

GLACIER Guidelines for Foreign Nationals

•

Be extra careful when using a public or shared computer:

– Never allow a public or shared computer to save or

“remember” your passwords.

– Don’t save files with personal information on the computer.

You must delete the files when you are done, and empty the trash. Empty the trash securely if the computer has that option.

– Clear the browser’s cache and history when you are done using

it. If you are able to, also check the preferences to make sure your passwords weren’t saved.

– Completely log out of all programs when you are done. – Quit all programs, close all windows, and log out of the

computer before you walk away.

GLACIER Guidelines for Foreign Nationals