Transcript GLACIER Nonresident Tax Compliance System

GLACIER
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Nonresident Alien Tax Compliance System
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GLACIER is a secure, web-based nonresident tax compliance system,
provided by Arctic International, LLC.
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This system is designed to allow Tulane University to efficiently and
effectively collect personal information and U.S visit history. Based on the
information entered, the system will determine tax residency status
(perform the substantial presence test) and apply applicable income tax
treaty, according to the Internal Revenue Service (IRS) rules and
regulations.
GLACIER
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The University uses data from GLACIER to determine the required tax
withholding rate and to make the necessary tax withholdings from all
Tulane payments to foreign nationals through Payroll or Accounts Payable.
This is to ensure tax compliance for all Tulane payments to foreign
nationals.
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All foreign nationals who have a payment relationship with the University
are required to enter their personal information and their U.S. visit
history in the GLACIER system.
GLACIER
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Once the individual completes the data entry, GLACIER will generate the
following forms:
 Tax Summary Report: summarize the information that the foreign
nationals entered, U.S. Residency Status, Federal Tax (taxable vs
exempt), FICA (taxable vs. exempt)
 Form W-4 Employee’s Withholding Allowance Certificate
 Form 8233 Exemption From Withholding on Compensation for
Independent (and Certain Dependent) Personal Services of a
Nonresident Alien Individual, if eligible for tax treaty
 Form W-8BEN Certificate of Foreign Status of Beneficial Owner for
United States Tax Withholding, if applicable
 Instruction on how and where to submit the Tax Summary Report and
all required tax forms and documents
GLACIER
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Keeping your GLACIER record up-to-date will help the University to make
accurate tax withholdings and also to ensure that you are in the legal
immigration status to receive payments.
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If information changes, foreign nationals must update the information in
GLACIER and submit all updated paperwork to ITO
 Immigration status (extension of current status, change to a new
status)
Sample Tax Summary Report