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Glacier: Tax Withholding for Foreign Individuals

Learn about Glacier, the system for gathering tax-related information from foreign individuals receiving payment and/or benefits from UCSD.

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 foreign individuals so that payments may be taxed and reported correctly.  Any foreign visitor receiving payment or benefits from the University must complete a Glacier record unless he/she is a permanent resident, refugee, asylee, or on DACA status. The paying department must submit an online Glacier Record Request Form for PPS Payments or a Glacier Record Request Form for Non-PPS Payments.  

Process overview for PPS payments

Click to view a process map

  1. Department completes the online Glacier Record Request Form for PPS Payments for each new or rehired foreign payee at the time of entry into PPS, and again if a different payment relationship is added.
  2. Payroll creates a Glacier record, and then sends 2 emails to foreign visitor: an introduction to Glacier from a ucsd.edu address, and an email from Glacier (support@online-tax.net) containing a link to the Glacier system, as well as a temporary UserID and password. A copy of these emails is sent to the department.
  3. Foreign individual accesses Glacier online, answers all of the Glacier screens, prints the forms Glacier generates, and signs them. 
  4. Foreign individual makes pdf of signed forms and the "required document copies" listed in the bottom right section of their Glacier Tax Summary Report and emails it from their ucsd.edu email address to the UCSD Glacier & Taxation Team.
  5. The UCSD Glacier & Taxation Team reviews the pdf, updates PPS, and makes any necessary pay adjustments.

Process Overview for payments not entered in PPS

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

For foreign individuals

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 & PPS processes 

Note: this page has a friendly link that's easy to remember: http://blink.ucsd.edu/go/glacier