Glacier: Tax Withholding for Noncitizens

Learn about the Glacier Nonresident Alien Tax Compliance System (Glacier), the system used by all University of California campuses for gathering tax-related information from noncitizens so payments can be correctly taxed and reported.

What is Glacier?

The Glacier Online Nonresident Tax Compliance System (Glacier) is a system that allows UC San Diego to collect tax-related information from international individuals so that payments may be taxed and reported correctly. Any international visitor receiving payment or benefits from UCSD or UCPath is required to complete a Glacier record unless they're a permanent resident, asylum-seeker, or on DACA status. 

Process overview for UCPath payments

1. Department completes a Glacier Record Request upon hire or rehire of noncitizen employees
2. The UCSD Glacier & Taxation Team sends two emails: one from their own @ucsd.edu email address introducing Glacier, and one from Glacier (support@online-tax.net) containing a link to the Glacier system, as well as a temporary UserID and password. They are now considered Glacier clients.
3. Glacier client answers all of the Glacier screens, signs the Tax Summary Report and other forms Glacier generates, and gathers the "required document copies" listed on the Tax Summary Report. 
4. Glacier client submits the signed Glacier-generated forms and required document copies per the answer to B8 on our page Tax FAQ for International Visitors.
5. The UCSD Glacier & Taxation Team reviews the Glacier materials and emails the Glacier client: 
   • If everything is correct, they will mark the Glacier record complete and, if applicable, enter tax treaty information. Overnight, the information will be transmitted to the UCPath payroll system.
   • If the Glacier forms are incorrect, missing signatures, or missing any of the required document copies the client will be asked to resubmit all Glacier materials. 

For International Visitors: 

Find more Glacier and tax information, including Glacier screens, tax treaties, residency for tax purposes, Form 1042-S, and answers to frequently asked questions (FAQ).

For administrative departments

Get instructions and information about your part in the Glacier process.