UC San Diego SearchMenu

Taxes: Tax Treaty Renewal

Learn about renewing tax treaty exemptions for 2018 payments from UCSD

This page provides general information about the tax treaty renewal process and answers frequently asked questions. 

Some tax treaty forms expire at the end of the calendar year. In order to claim the treaty exemption for payments dated in 2018, you may need to renew your tax treaty through the Glacier Online Nonresident Alien Tax Compliance System (Glacier) and send new tax treaty forms to the UCSD Glacier & Taxation Team in the UCSD Payroll Division.

UCSD uses Glacier to determine residency status and eligibility for tax treaty* exemption, and to generate the forms necessary to claim treaties at the time of payment. 

  • Form 8233 is generated by Glacier for those who will be nonresident aliens** for all or part of 2018, and who are eligible for exemption from U.S. federal tax on salary/wage payments. Every Form 8233 expires at the end of the calendar year (December 31) shown under the top table on page one of the form. 
  • Form W-9 is generated by Glacier for those who will be residents for tax purposes** for all or part of 2018, and who are eligible for exemption from U.S. federal tax on salary/wage payments.
  •  Form W-8BEN is generated by Glacier for nonresident aliens** eligible to claim a treaty on fellowship income. W-8BEN is valid for three calendar years.

Friday, December 1, 2017 at 4:30 is the deadline for submitting Glacier forms that will affect your first payment in 2018. See B9 on UCSD's page Tax Withholding FAQ for International Visitors for ways to submit Glacier materials. Materials received after 12/1/17 will be processed in the order in which they were received but may not affect the first 2018 payment. 

*For more information about tax treaties, see IRS Publication 901 "U.S. Tax Treaties (PDF)," "Tax Treaty Table 2" (PDF)" and UCSD's page Taxes: Tax Treaty Information for Foreign Visitors. The full text of every treaty is linked on the IRS page United States Income Tax Treaties - A to Z.

**For more information about residency for tax purposes see IRS Publication 519 "U.S. Tax Guide for Aliens" (PDF) and the UCSD page Taxes: Residency for Tax Purposes.


Salary/ wage payments dated in 2018 will be subject to federal tax withholding even if you qualify for exemption due to a tax treaty, unless you follow the instructions above. We will not be able to refund tax withheld due to late Glacier materials or other user errors, though you can claim the treaty on your 2018 federal tax return (due April 15, 2019). A few months after submitting your return, you'll get a refund of the excess tax withheld. Any Form 8233 generated by Glacier before this email was for 2017 payments only. Tax treaties apply to the payment date, not when it was earned. Monthly-paid employees who work in December 2017, and biweekly-paid employees who work after December 16, 2017 will be paid in 2018.

Fellowship payments: Fellowship payments to nonresident aliens for tax purposes are subject to 14% federal tax withholding unless you're eligible for and claim a tax treaty exemption. Glacier will evaluate your eligibility, and generate Form W-8BEN if necessary. Form W-8BEN is valid for three calendar years. If you submitted one in 2016 or 2017, or if you're a resident for tax purposes, don't be worried if Glacier shows you're eligible for exemption but doesn't generate a W-8BEN. We are not required to withhold tax from fellowship payments to residents for tax purposes.

Frequently asked questions:

Expand all

1. How do I renew my tax treaty at UCSD for 2018?

Follow the instructions in the November 8, 2017 email from Glacier (support@online-tax.net) with the subject line "Income Tax Treaty Exemption Renewal (University of California, San Diego)," which are copied below. If you didn't get that email, follow the steps below.

FOUR STEPS TO RENEW OR CLAIM A TAX TREATY

  1. Access Glacier (instructions below) and go through every screen in your Glacier record, updating as necessary. Do NOT change the date of entry to the U.S. If you qualify for a tax treaty exemption at the time of payment, Glacier will offer it to you. Either way, continue to the end of the record.
  2. Print, sign, and date the forms Glacier generates. Glacier will generate only the forms applicable to you, so you may not get all of the forms mentioned in this email. Don't worry if the amount in 11b of Form 8233 is wrong. It doesn't matter. Be sure to sign on the "sign here" line on page 2 of Form 8233, and on the "Signature of U.S. person" line on Form W-9.

  3. Prepare your Glacier materials: If Glacier generates a "Tax Summary Report Update," you need only the forms Glacier generates. If Glacier generates a "Tax Summary Report (TSR)," you need the signed forms AND the "required document copies" listed in the bottom right section of the TSR. If you will be submitting your materials via email, use a copier or scanner, not a camera, to create a pdf of the signed Glacier materials. Your department will allow you to use UCSD equipment for this UCSD business. We cannot accept JPEG or pictures of documents as they will have a gray background, which makes them illegible in our filing system. 
  4. Submit your Glacier materials to the UCSD Payroll Division. Emails between two UCSD email addresses are secure, so we prefer that you email the pdf from your UCSD.edu email address to the UCSD Glacier & Taxation Team (part of Payroll). Don't want to email? See B-9 on our page Tax Withholding FAQ for International Visitors.

2. How do I access my Glacier record?

To access GLACIER:

  1. Click on the following web link: http://www.online-tax.net.
  2. Click on the GLACIER logo to enter the website.
  3. At the login screen, enter the UserID and Password you selected at the time you first accessed GLACIER. 

If you cannot remember your access information, click on "Forgot Login" on the login screen to request that your access information be sent to the email address contained in your Individual Record. Once you have successfully logged in, you may reset your GLACIER login information at any time.

If you still can't log on, email the UCSD Glacier & Taxation Team. Include your full name and, if possible, your employee ID number.

3. I did not get a tax treaty renewal email. What should I do?

If you did not get the tax treaty renewal email on November 9, 2017 but believe you qualify for a tax treaty exemption, go through your Glacier record screen by screen. If you qualify for a treaty, Glacier will offer it to you and generate the forms necessary to claim it. See question 1, above, for further instructions.

B-4 on our page Tax FAQ for International Visitors contains instructions for accessing Glacier.

There are several reasons that clients eligible for a treaty don't get the tax treaty renewal. 

  • Glacier record incomplete
  • You have not entered a social security number (SSN) or individual taxpayer identification number (ITIN).
  • The immigration status expiration date you entered in Glacier has past. 
  • The date you planned to leave the U.S. has passed
  • You will be a resident alien in 2018 who qualifies for a treaty on fellowship income. UCSD is not required to withhold federal tax from fellowship payments to residents for tax purposes or U.S. citizens, so there's no need to submit a W-8 BEN to UCSD. 

4. How do I submit the Glacier forms and, if applicable, required document copies?

See B-9 on our page Tax FAQ for International Visitors.

5. Glacier did not generate all of the tax treaty forms listed above. Why?

Glacier generates only the forms that apply to you. Residency status and income type affect which forms Glacier will generate. Some countries have salary/wage and fellowship treaties, some countries have only one of those, and some countries have no treaties at all. 

  • Glacier generates Form 8233 for nonresident aliens eligible to claim a tax treaty exemption on income classified as wages. It is valid for one calendar year only; all Forms 8233 expire on December 31. If you will be a nonresident for all or part of the year and a resident for the other part, Glacier will generate form 8233.
  • Glacier generates Form W-9 for those who will be "residents for tax purposes" for all or part of 2018. Form W-9 does not expire. It requires the signature of a U.S. person. Per page 2 of Form W-9 (PDF), "you are considered a U.S. person if you are an individual who is a U.S. citizen or U.S. resident alien." 
  • Glacier generates Form W-8BEN for nonresident aliens who are eligible to claim a tax treaty exemption on income classified as fellowship. It is valid for three years, so if you submitted Form W-8BEN in 2016 or 2017, you don't need to submit one in 2018. There is no need for Form W-8BEN for resident aliens and U.S. citizens, as no tax withholding is required.
  • You will be a resident for tax purposes in 2018. U.S. tax law does not require federal tax withholding on fellowship payments to citizens or residents for tax purposes, so UCSD has no need for Form W-8BEN.

More information about residency for tax purposes can be found in IRS Publication 519 "U.S. Tax Guide for Aliens" (PDF) and UCSD's page Taxes: Resident or Nonresident for Tax Purposes.

6. Form W-9 requires the signature of a U.S. person, but I'm not a U.S. citizen.

Short answer: If you will be a resident for tax purposes for all or part of 2018, you are considered a U.S. person. Sign the form if you wish to claim the treaty.

More information: Form W-9 (PDF) includes instructions that Glacier does not display or print. The "Definition of a U.S. person" can be found on page 2. It reads, "For federal tax purposes, you are considered a U.S. person if you are an individual who is a U.S. citizen or U.S. resident alien." A resident alien is another term for a resident for tax purposes.

More information about residency for tax purposes can be found in IRS Publication 519 "U.S. Tax Guide for Aliens" (PDF) and the UCSD page Residency for Tax Purposes.

7. What if I do not want to claim a tax treaty in 2018?

No action is required. If you would like to stop tax treaty reminders, email the UCSD Glacier & Taxation Team with the subject line "stop tax treaty messages." No message text is required if you're using the same email account that got the renewal notices. If you are using a different email address, include your UCSD ID number, which is on your ID card.

8. I will not get payment or benefits from UCSD in 2018. Do I need to do anything?

Review the information below. If you will not receive payments or benefits from UCSD in 2018, you do not need to renew your tax treaty. Forward any tax treaty email to the UCSD Glacier & Taxation Team with the subject line "No payment or benefits from UCSD in 2018" to terminate your Glacier record. If it's more convenient, you can send a message with that same subject line, including your full name and employee ID number in the message text. Include in the email your full legal name and your UCSD employee ID number, which is on the back of your UCSD ID card. The Glacier system is not connected to the Payroll system, so Glacier administrators often don't know that you've separated from UCSD.

If you will receive a fellowship payment for December 2017, or work in that month, you might be paid in 2018. The payment will be taxed if you have not submitted 2018 tax treaty docs.

  • Monthly salary/wages earned in December 2017 will be paid on January 2, 2018.
  • Fellowships for the month of December 2017 will be paid on January 2, 2018.
  • Biweekly-paid wages earned from December 17 through December 30, 2017 will be paid on January 10, 2018.
  • Biweekly-paid wages earned on December 31, 2017 will be paid on January 24, 2018.

9. Glacier didn't offer me a treaty. Why?

If there is any doubt about whether you qualify for a treaty or not, UCSD will not facilitate it at the time of payment. You can claim it on your U.S. federal tax return. If the IRS grants the treaty, they will refund the tax covered by the treaty.

There are several reasons that Glacier may not offer a treaty to which you are entitled. One way to figure out why is to check the upper right corner of your Glacier Tax Summary Report for the word "Hold" followed by a number:

Hold 1 = you may be eligible for a treaty exemption, but you haven't entered your SSN or ITIN in your Glacier record.

Hold 2 = you may be eligible for a tax treaty exemption, but your countries of citizenship, tax residence, and permanent residence are not the same. UCSD Glacier administrators do not know the residency laws of foreign countries, nor should they.

Hold 3 = your immigration status has changed since you entered the U.S. or you have a prior visit which may limit the treaty exemption.

Hold 4 = your immigration status is not sponsored by UCSD. 

Other reasons that Glacier may not offer a treaty:

  • The treaty has a time limit which you have surpassed.
  • There is no treaty with your country for the type of income you're getting.
  • Some treaties include a clause limiting the length of stay in the U.S. For example, the treaties for wage payments to teachers and researchers from India or the UK is limited to those who will stay two years or less. If the individual stays in the U.S. even one day more than the limit, the tax exemption is lost for the entire visit. Therefore, if a teacher/researcher from India indicates in Glacier that he plans to stay for three years, Glacier will not offer the treaty.
  • Some treaties contain a back-to-back clause, so if you've indicated that you previously claimed the treaty for one type of income, you can't claim it for another type the next year.
  • Some treaties are only available to those whose income in the calendar year will be less than a certain amount. If you indicate in your Glacier record that you expect to receive income greater than the income limit, you will not be offered the treaty.

10. What if my forms are late (after 12/1/2017)?

Materials received after the 12/1/17 deadline will be processed in the order in which they were received and facilitated in time for payments dated in February. UCSD is not able to refund tax withheld due to late submission of tax treaty forms.

There are two ways to claim a treaty: through UCSD at the time of payment, or on your U.S. federal tax return. If federal tax exempted by the treaty is withheld, you can claim the treaty on your U.S. federal tax return, which is due April 15 of the following year. If the IRS grants the treaty, they will refund to you any tax exempted by the treaty a few months after you file your return.  For more information about tax returns, see section F of Tax Withholding FAQ for International Visitors.

11. Will I be notified when UCSD receives my tax treaty forms?

Unfortunately, the UCSD Glacier & Taxation Team does not have time to email each person when their forms are received or reviewed.

12. How can I get more information about tax treaties?

All federal tax law and forms, including the full text of every treaty, is available at the official website of the Internal Revenue Service (IRS): 

IRS Publication 519 U.S. Tax Guide for Aliens (PDF)

Treaties are summarized in IRS Publication 901 "U.S. Tax Treaties"

A table of treaties can be found on the IRS page Table 2. Compensation for Personal Services Performed in the United States Exempt from U.S. Tax Under Income Tax Treaties.

The full text of every treaty is linked at the IRS site United States Income Tax Treaties A to Z.

Expand all