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Glacier: Tax Withholding for Foreign Individuals

Learn about Glacier, the system for gathering tax-related information from foreign individuals.

What is Glacier?

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 a Glacier Record Request Form to Payroll (for any payment entered in PPS)  or Disbursements (for payments not entered in PPS, such as certain types of fellowships, honorariums, and other independent personal services).

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 3 emails to foreign visitor: An introduction to Glacier from a ucsd.edu address, Glacier access from support@online-tax.net, and secure email access via an email from glacier@ucsdsecure.onmicrosoft.com.  A copy of these emiails also goes to the department.  
  3. Foreign individual accesses Glacier online, answers all of the Glacier screens, prints the forms Glacier generates, signs them, and makes copies of certain immigration documents
  4. Foreign individual submits forms and document copies to Payroll via secure email, campus mail, U.S. mail, or in-person delivery.
  5. Payroll updates the EALN screen, facilitates tax treaties, adjusts payments, and/or determines federal tax withholding rate as necessary.  Also issues annual Form 1042-S as necessary.

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, inlcuding 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