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

All UC Campuses use Glacier to gather tax-related information from foreign individuals.

About Glacier

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. 

The Glacier Record Request Form is to be completed by the department for foreign individuals receiving payments for scholarship/fellowships, royalties, and independent services (including honoraria recipients and performers). For payments processed through PPS, see "Glacier and PPS Instructions."

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Process Overview

  1. Department completes Glacier Record Request Form 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

  • Complete the Glacier Record Request Form well in advance of the performance of service or activity that requires payment.
  • Tell the foreign visitor to expect an email from Glacier (support@online-tax.net) and to add that email address to their “safe senders” list. The email will contain a link to Glacier, a temporary User ID, and a temporary password.
  • Refer all tax and Glacier related questions to a Glacier Administrator via ASK (login required, Category: Invoices, Bills, and Payments, Sub-category: Foreign Payees (Glacier Process)).

Foreign Visitor’s Responsibilities

  • When you receive the email from Glacier (support@online-tax.net) with the subject line “Payments from the University of California San Diego”, use the links, temporary User ID and password to access Glacier.
  • Enter your information into Glacier within 10 days of receipt of the email.
  • Print, review, sign, and date all Glacier-generated forms.
  • Follow the instructions on page two (2) of the Tax Summary Report to submit your Glacier-generated forms and immigration document copies.
  • For questions, contact us via e-mail at disbursements@ucsd.edu.

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.

Glacier and Tax Information Links

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